Here’s a simplified Q&A with scenarios to help understand when self-billed e-Invoices can be issued:
Q: I operate a grocery store, and some of my suppliers haven’t implemented e-invoicing yet. Can I issue self-billed e-invoices for these purchases?
A: Let me explain with examples when you can and cannot issue self-billed e-Invoices:
Scenario 1: NOT ALLOWED
– You buy vegetables worth RM5,000 from ABC Sdn Bhd
– ABC Sdn Bhd hasn’t implemented e-invoice yet
– You CANNOT issue self-billed e-Invoice in this case because regular business purchases are not listed under Section 8.3
Scenario 2: ALLOWED
– You buy vegetables worth RM500 from Farmer John (an individual who is not running a registered business)
– You CAN issue self-billed e-Invoice because transactions with individuals who are not conducting business is listed under Section 8.3
The only circumstances where self-billed e-Invoices are allowed are:
1. Payments to agents, dealers, distributors
2. Purchases from foreign suppliers
3. Profit distributions (e.g., dividends)
4. E-commerce platform transactions
5. Betting and gaming payouts
6. Transactions with individuals not conducting business
7. Interest payments (with some exceptions)
8. Insurance claims, compensations or benefit payments
Remember: You cannot issue self-billed e-Invoice just because your supplier hasn’t implemented e-Invoice yet or your suppliers are unable to provide you e-invoice.
The transaction must fall under one of the categories listed in Section 8.3.
In the transition period, if your supplier hasn’t implemented e-Invoice yet, you should continue using their normal tax invoice/receipt for your records until they implement e-Invoice according to their mandatory implementation timeline.
以下是一个简化的问答，通过场景帮助您了解何时可以开具自开发票：
问：我经营一家杂货店，但一些供应商尚未实施电子发票。我可以为这些采购开具自开发票吗？
答：下面通过示例说明何时可以开具自开发票，何时不能开具：
情况1：不允许
– 您从 ABC Sdn Bhd 购买价值5000令吉的蔬菜
– ABC Sdn Bhd 尚未实施电子发票
– 您不能开具自开发票，因为常规商业采购不在第8.3节中列出
情况2：允许
– 您从农夫约翰（Farmer John，非注册企业经营者）处购买价值500令吉的蔬菜
– 您可以开具自开票电子发票，因为与非企业经营者进行的交易属于第8.3条规定的范围
允许开具自开电子发票的情况仅限于：
1. 向代理商、经销商、分销商付款
2. 向外国供应商采购
3. 利润分配（例如股息）
4. 电子商务平台交易
5. 博彩和游戏支出
6. 与非经营业务之个人的交易
7. 利息支付（部分例外情况）
8. 保险索赔、补偿或福利支付
请记住：不能因为供应商尚未实施电子发票或供应商无法提供电子发票而开具自开电子发票。
交易必须属于第8.3节所列的类别之一。
在过渡期内，如果您的供应商尚未实施电子发票，您应该继续使用他们正常的税务发票/收据进行记录，直到他们按照强制实施时间表实施电子发票。
