Are taxpayers required to issue individual self-billed e-Invoice / consolidated self-billed e-Invoice for importation of services if the taxpayers have made payment for the imported services or if the foreign supplier’s invoice is received prior to mand

Are taxpayers required to issue individual self-billed e-Invoice / consolidated self-billed e-Invoice for importation of services if the taxpayers have made payment for the imported services or if the foreign supplier’s invoice is received prior to mandatory implementation date (e.g., prior to 1 August 2024 for phase 1 taxpayers)?

Where the taxpayer has made payment for the imported services or if the foreign supplier’s invoice is received before the mandatory implementation date, there would not be any requirement to issue self-billed e-Invoice for the said imported services.

在强制实施日期前付款或收到账单的进口服务，是否需要开具 self-billed e-Invoice？
不需要。

📌 规则说明
对于进口服务（imported services）：
➡ 若以下任一事项发生在强制实施日期之前（例如 Phase 1 的 1 August 2024 之前）：

已向外国供应商付款；或
已收到外国供应商发票

👉 （以较早发生者为准）

❌ 无需开具 self-billed e-Invoice

📌 关键逻辑
👉 进口服务的触发点是：

付款日期 或
收票日期（invoice received）

➡ 若这两个时间点都在实施日期之前 → 不需要 e-Invoice
一句话重点: 进口服务看“付款或收票（取较早）”，在实施日前就不用做

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DSA Corporate Secretarial Services Sdn Bhd Japan

Japan