For the purposes of issuing self-billed e-Invoices for purchases from foreign supplier, can the Malaysian buyer consolidate all invoices received from the same foreign supplier? 在向外国供应商采购并开具自开电子发票（self-billed e-Invoic
For the purposes of issuing self-billed e-Invoices for purchases from foreign supplier, can the Malaysian buyer consolidate all invoices received from the same foreign supplier?
No. At this juncture, a separate self-billed e-Invoice must be issued for each individual transactions.
在向外国供应商采购并开具自开电子发票（self-billed e-Invoice）时，是否可以合并同一供应商的多张发票？
不可以。目前规定为：
➡ 每一笔交易必须分别开具一张自开电子发票（self-billed e-Invoice）。
📌 重点说明
No. At this juncture, a separate self-billed e-Invoice must be issued for each individual transactions.
在向外国供应商采购并开具自开电子发票（self-billed e-Invoice）时，是否可以合并同一供应商的多张发票？
不可以。目前规定为：
➡ 每一笔交易必须分别开具一张自开电子发票（self-billed e-Invoice）。
- 不允许将同一外国供应商的多笔交易合并为一张电子发票
- 每一张供应商发票／每一笔交易 → 必须对应一张 self-billed e-Invoice
Mar 29,2026