电子发票2024: 国际交易该如何处理？
跨境交易是指马来西亚买家与外国供应商之间的交易。这包括位于不同国家的实体之间的商品或服务的交换。
外国供应商是指任何在马来西亚境外运营/未在马来西亚注册的供应商，包括非马来西亚个人。相反，外国买家是指从马来西亚获取商品和/或服务的任何外国个人。
图 1.1 – 外国卖家（供应商）与马来西亚买家（购买者）之间的当前交易流程
是的，如果根据相关的销售与服务税（SST）法规，进口应税服务需缴纳服务税，纳税人必须在自开电子发票中包括服务税金额。
不，马来西亚买家无需将自开电子发票提供给外国卖家。电子发票仅作为马来西亚境内税务目的的费用证明。
图 1.2 – 外国供应商交易中经过验证的自开电子发票的 PDF 格式示例可视化展示
Figure 1.3 – Current transaction flow between Malaysian Seller (Supplier) and Foreign Purchaser (Buyer)
目前马来西亚卖家会向外国买家出具发票、账单或收据，以记录商品销售或服务提供等交易。
随着电子发票系统的实施，马来西亚卖家将被要求向外国买家开电子发票，以记录此类交易的收入。
你可以通过参考大马税务局（IRBM）发布的官方指南，进一步了解电子发票的机制和流程
你也可以考虑参与《电子发票战略课程》来获得详细与最新的资讯。
欲了解更多有关电子发票与课程详情，请点击此网址: ANCGroup_E-Invoice Courses Contact.
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