马来西亚的自开电子发票
亲爱的企业主和经理们,
根据电子发票具体指南（2.2 版）第 8 段，本分享概述了马来西亚电子发票系统中的自开电子发票。
其中包括应何时使用、示例和重要的业务考虑因素。
1. 什么是自开电子发票？
自开电子发票是由买方（货物或服务的接收方）而不是供应商开具的电子发票。
它用于买方能更好地确定交易价值的特定情况。
2. 需要自开电子发票的情况
a) 向代理商、经销商或分销商付款：
举例说明： 一家制造公司向其销售代理支付佣金。
b) 外国供应商提供的货物或服务：
例如 一家马来西亚公司从一家外国 IT 公司购买软件服务。
c) 公司的利润分配：
例如：一家单位信托公司向其股东分配利润。
d) 电子商务交易：
举例： 在线市场平台向通过其平台销售商品的卖家付款。
e) 从非从事商业活动的个人那里获取商品或服务：
例如 一家公司向一名没有注册公司的自由平面设计师付款。
f) 支付利息：
例如： 公司向贷款人或债券持有人支付利息。
g) 来自保险公司保险业务的索赔、赔偿或给付。
3. 自开电子发票所需的关键信息
买方详细信息（姓名、地址、纳税人识别号等）
供应商详细信息（名称、地址、个人身份识别码（如适用）等
商品或服务描述
交易金额
任何适用的税款
4. 自开电子发票使用示例
a) 佣金支付：
ABC 制造公司向其代理人无名氏开具自开电子发票，支付当月赚取的 5,000 令吉佣金。
b) 国外服务提供商：
XYZ Tech 向一家美国软件开发公司开具一张自开电子发票，金额为 10,000 令吉，用于支付所提供的定制服务。
c) 电子商务平台：
OnlineMarket 向一个小卖家开具 500 令吉的自开电子发票，这是通过该平台实现的销售额减去平台费。
d) 自由职业服务：
Design Co.向一名自由摄影师开具一张自开电子发票，金额为 1000 令吉，用于拍摄产品照片。
5. 企业需要注意的事项
a) 责任：
买方有责任开具准确的自开电子发票，并提交给 IRBM 验证。
b) 协议：
买方和供应商应事先就使用自行开票达成谅解或协议。
c) 供应商验证：
确保供应商符合自行开票的标准（如外国供应商、未开展业务的个人）。
d) 税务影响：
注意任何预扣税或服务税义务，尤其是向外国供应商或个人付款。
e) 时间安排：
对于国外交易，在清关（货物）或收到付款/发票（服务）（以较早者为准）后的下一个月月底前开具自开电子发票。
f) 货币：
对于外币交易，请注明所用汇率。
g) 保存记录：
保留所有自开电子发票和任何证明文件的记录。
h) 系统功能：
确保电子发票系统能够生成和管理自开电子发票。
i) 合规性：
定期审查自行开票做法，确保符合 IRBM 指南。
6. 自开电子发票的潜在好处
简化特定类型交易的流程
买方可更好地控制发票时间和内容
简化国外交易的税务合规性
7. 需要考虑的挑战
买方在发票生成和税务合规方面的责任增加
如果供应商不同意自行开具的金额，可能会产生纠纷
需要与供应商进行明确沟通并达成协议
结论：
自开电子发票在马来西亚的电子发票系统中发挥着至关重要的作用，特别是在与外国供应商、代理商和未开展业务的个人进行交易时。
虽然它们提供了一些好处，但也增加了买方的责任。
从事需要自行开票交易的企业必须确保自己拥有必要的系统、流程和理解力，以遵守 IRBM 指南。
这包括准确生成发票、及时提交、妥善保存记录以及了解税务影响。
与电子发票的所有方面一样，必须随时了解自开电子发票要求的任何更新或变化。
定期向税务专业人士咨询并及时了解 IRBM 指南，将有助于确保持续合规，同时最大限度地发挥自开电子发票的优势。
Self-Billed e-Invoices in Malaysia
Dear Business Owners and Managers,
This sharing provides an overview of Self-Billed e-Invoices in Malaysia’s e-invoicing system, based on the e-Invoice Specific Guideline (Version 2.2), paragraph 8.
It includes when they should be used, examples, and important business considerations.
1. What is a Self-Billed e-Invoice?
A Self-Billed e-invoice is an e-invoice issued by the buyer (recipient of goods or services) instead of the supplier.
It’s used in specific scenarios where the buyer is better positioned to determine the value of the transaction.
2. Scenarios Requiring Self-Billed e-Invoices
a) Payment to Agents, Dealers, or Distributors:
Example: A manufacturing company paying commissions to its sales agents.
b) Goods or Services Rendered by Foreign Suppliers:
Example: A Malaysian company purchasing software services from a foreign IT firm.
c) Profit Distribution by a Company:
Example: A unit trust company distributing profits to its shareholders.
d) E-Commerce Transactions:
Example: An online marketplace platform paying sellers for items sold through their platform.
e) Acquiring Goods or Services from Individuals Not Conducting Business:
Example: A company paying a freelance graphic designer who doesn’t have a registered business.
f) Interest Payments:
Example: A company paying interest to its lenders or bondholders.
g) Claim, compensation or benefit payments from the insurance business of an insurer
3. Key Information Required in Self-Billed e-Invoices
Buyer’s details (name, address, TIN, etc.)
Supplier’s details (name, address, TIN if applicable, etc.)
Description of goods or services
Value of the transaction
Any applicable taxes
4. Examples of Self-Billed e-Invoice Usage
a) Commission Payments:
ABC Manufacturing issues a self-billed e-invoice to its agent, John Doe, for RM5,000 in commissions earned for the month.
b) Foreign Service Provider:
XYZ Tech issues a self-billed e-invoice for RM10,000 to a US-based software development firm for customisation services provided.
c) E-commerce Platform:
OnlineMarket issues a self-billed e-invoice to a small seller for RM500, representing sales made through the platform minus platform fees.
d) Freelance Services:
Design Co. issues a self-billed e-invoice to a freelance photographer for RM1,000 for a product photoshoot.
5. What Businesses Need to Note
a) Responsibility:
The buyer is responsible for issuing accurate self-billed e-invoices and submitting them to IRBM for validation.
b) Agreement:
There should be a prior understanding or agreement between the buyer and supplier regarding self-billing.
c) Supplier Verification:
Ensure the supplier meets the criteria for self-billing (e.g., foreign supplier, individual not conducting business).
d) Tax Implications:
Be aware of any withholding tax or service tax obligations, especially for payments to foreign suppliers or individuals.
e) Timing:
For foreign transactions, issue self-billed e-invoices by the end of the month following customs clearance (for goods) or payment/invoice receipt (for services), whichever is earlier.
f) Currency:
For foreign currency transactions, include the exchange rate used.
g) Record Keeping:
Maintain records of all self-billed e-invoices issued and any supporting documents.
h) System Capabilities:
Ensure your e-invoicing system can generate and manage self-billed e-invoices.
i) Compliance:
Regularly review self-billing practices to ensure compliance with IRBM guidelines.
6. Potential Benefits of Self-Billed e-Invoices
Streamlined process for specific types of transactions
Better control over invoice timing and content for buyers
Simplified tax compliance for foreign transactions
7. Challenges to Consider
Increased responsibility for buyers in invoice generation and tax compliance
Potential for disputes if the supplier disagrees with the self-billed amount
Need for clear communication and agreements with suppliers
Conclusion:
Self-Billed e-Invoices play a crucial role in Malaysia’s e-invoicing system, particularly for transactions with foreign suppliers, agents, and individuals not conducting business.
While they offer several benefits, they also come with increased responsibilities for the buyer.
Businesses engaging in transactions that require self-billing must ensure they have the necessary systems, processes, and understanding to comply with IRBM guidelines.
This includes accurate invoice generation, timely submission, proper record-keeping, and awareness of tax implications.
As with all aspects of e-invoicing, it’s essential to stay informed about any updates or changes to self-billing requirements.
Regular consultation with tax professionals and staying up-to-date with IRBM guidelines will help ensure ongoing compliance while maximising the benefits of self-billed e-invoicing where appropriate.
