Q: When should I issue a self-billed e-invoice if I engage consulting services from a Singapore company?
A: Let us explain with examples when you need to issue a self-billed e-invoice for foreign services:
Example 1:
ABC Sdn Bhd engages XYZ Singapore for IT consulting services.
– Invoice received from XYZ Singapore: 10th August 2024
– Payment made to XYZ Singapore: 20th September 2024
When to issue a self-billed e-invoice?
– Latest by 30th September 2024 (end of month following August)
– Why? Because receipt of invoice (10th August) happened earlier than payment (20th September)
Example 2:
ABC Sdn Bhd engages XYZ Singapore for IT consulting services.
– Payment made to XYZ Singapore: 15th August 2024
– Invoice received from XYZ Singapore: 5th September 2024
When to issue self-billed e-Invoice?
– Latest by 30th September 2024 (end of month following August)
– Why? Because payment (15th August) happened earlier than receipt of invoice (5th September)
Key points to remember:
1. Look at two dates:
– When you received the foreign supplier’s invoice
– When you made the payment
2. Use the earlier date as your starting point
3. Issue self-billed e-Invoice by the end of the following month from your starting point
This timing requirement aligns with the imported service tax rules under Royal Malaysian Customs Department (RMCD).
Effective 1 January 2019, any person importing a taxable service into Malaysia for the purposes of business is required to file a return and pay the service tax in respect of the service imported.
Filing & Payment
Service tax registrants can file imported taxable services in their existing service tax returns.
Filing of Return and Tax Payment – Non SST Registrant
Non-SST registrants, in compliance with Section 26A of the Service Tax Act 2018, are required to report and remit tax on imported taxable services using Form SST-02A.
Filing and payment should be accomplished no later than the final day of the month following the month in which the payment for the service was made or when invoices were received whichever is the earlier.
问：如果我向新加坡公司购买咨询服务，我应该何时开具自开发票的电子发票？
答：让我们通过实例说明何时需要为外国服务开具自开发票的电子发票：
示例1：
ABC Sdn Bhd向新加坡XYZ公司购买IT咨询服务。
– 从新加坡XYZ公司收到发票：2024年8月10日
– 向XYZ新加坡付款：2024年9月20日
何时开具自开电子发票？
– 最迟在2024年9月30日（8月后的月末）
– 为什么？因为收到发票（8月10日）的时间早于付款（9月20日）
示例2：
ABC Sdn Bhd公司聘请新加坡XYZ公司提供IT咨询服务。
– 向新加坡XYZ公司付款：2024年8月15日
– 从新加坡XYZ公司收到发票：2024年9月5日
何时开具自开票电子发票？
– 最迟在2024年9月30日（8月后的下一个月月末）
– 为什么？因为付款（8月15日）早于收到发票（9月5日）
需要记住的关键点：
1. 查看两个日期：
– 收到外国供应商发票的日期
– 付款的日期
2. 以较早的日期为起点
3. 在起点之后的下个月底之前开具自开票电子发票
该时间要求符合马来西亚皇家海关（RMCD）的进口服务税规定。
自2019年1月1日起，任何以商业目的向马来西亚进口应税服务的个人，均须提交申报单，并缴纳进口服务税。
申报与支付
服务税注册人可在现有服务税申报表中申报进口应税服务。
其他进口应税服务的人必须每月申报并缴纳税款。
申报和付款——非服务税注册人
根据《2018年服务税法令》第26A条，非SST注册人必须使用SST-02A表格申报和缴纳进口应税服务的税款。
申报和缴纳应在支付服务费用或收到发票后，视何者为先的下一个月的最后一天之前完成。
#SelfBilledInvoice #eInvoicing #ServiceTax #MalaysiaTax #RMCD #TaxCompliance #ImportedServices #BusinessTax #SSTMalaysia #Budget2025
#自开发票 #电子发票 #服务税 #马来西亚税务 #RMCD #税务合规 #进口服务 #商业税 #马来西亚SST #2025财政预算案
