The Specific Industry e-Invoice FAQs were updated on 26 August 2026. They clarify the e-Invoice treatment when pledged goods are not redeemed and the loan amount is RM200 or less.

Under the Pawnbrokers Act 1972, if the pledged goods are not redeemed within the prescribed period, ownership automatically transfers to the pawnbroker. No auction is required.

In this situation, the pawnbroker must issue a self-billed e-Invoice for the acquisition of the pledged goods.

In short: If goods securing a loan of RM200 or less are not redeemed, ownership transfers to the pawnbroker and a self-billed e-Invoice is required. This requirement also applies when ownership transfers automatically without an auction.

CCS Cat Owl | Beyond Numbers

贷款不超过RM200的典当物未获赎回，需要开具自开 e-Invoice 吗？

Specific Industry e-Invoice FAQs于2026年8月26日更新，说明贷款金额不超过RM200而典当物未获赎回时的 e-Invoice 处理方式。

根据《1972年典当商法令》（Pawnbrokers Act 1972），如果典当物在规定期限内未获赎回，其所有权将自动转归典当商，无需经过拍卖程序。

在此情况下，典当商必须就取得该典当物开具自开 e-Invoice（Self-Billed e-Invoice）。

简单来说：贷款金额不超过RM200的典当物未获赎回时，所有权转归典当商，典当商须开具自开 e-Invoice。即使所有权是自动转移而非经拍卖取得，也不能忽略这项要求。

CCS Cat Owl｜Beyond Numbers