What is a Self-Billed e-Invoice? 什么是自开电子发票(self-billed e-invoice)?

What is a Self-Billed e-Invoice? 什么是自开电子发票(self-billed e-invoice)?

📌 What is a Self-Billed e-Invoice?

🔹 A self-billed e-Invoice is a special type of invoice issued by the buyer instead of the seller.
🔹 It is typically used when the buyer has better knowledge of the transaction details, such as:
The exact quantity of goods received
The services provided

🔹 The self-billed e-Invoice serves as proof of the buyer's expenses and must be submitted to LHDN for validation.

什么是自开电子发票(self-billed e-invoice)?

自开电子发票是一种独特的发票类型,由买方而非商家开出。通常,在买方更了解交易细节(如收到的货物数量或提供的服务)的情况下才会开出自开发票。

买方自开发票可作为买方的支出证明,并提交给 LHDN 进行验证。