Purchasing from China via 1688 / Taobao / Pinduoduo | How to Record Purchases Without a Standard English Invoice 从中国 1688 / 淘宝 / 拼多多采购，没有标准英文 Invoice 如何合规入账
Operating a Malaysia Private Limited Company (Sdn. Bhd.)
Purchasing from China via 1688 / Taobao / Pinduoduo | How to Record Purchases Without a Standard English Invoice
When a Malaysian Private Limited Company (Sdn. Bhd.) purchases goods through Chinese e-commerce platforms such as 1688, Taobao, or Pinduoduo, some suppliers may not be able to provide a traditional English Commercial Invoice.
The absence of a standard English Invoice does not necessarily mean that the purchase cannot be recorded in the company's accounts.
What matters is that the company maintains sufficient, genuine, and cross-verifiable supporting documentation to establish:
Genuine Supplier → Genuine Order → Genuine Payment → Genuine Goods → Genuine Shipping / Delivery → Business Purpose
The company's accountant can then assess the appropriate accounting and tax treatment based on the complete supporting documentation and actual circumstances.
________________________________________
Step 1 | Request Formal Purchase Documents from the Supplier Where Possible
When making a purchase, the company should first request appropriate documentation from the supplier, such as:
• Invoice / Commercial Invoice
• Chinese VAT Invoice (if available)
• Receipt or sales document
• Supplier's company name
• Unified Social Credit Code / registration details (if applicable)
• Description of goods
• Quantity
• Unit price
• Total amount
• Order date
If the supplier can only provide documents in Chinese, retain the original Chinese documents and do not alter the original records.
________________________________________
Step 2 | Keep Complete Platform Order Records If No Standard Invoice Is Available
If the supplier cannot provide a standard commercial invoice, the company should retain complete purchase records from the relevant platform.
For example:
1688
• Order details
• Supplier / store name
• Product information
• Quantity and price
• Order number
• Order date
• Actual amount paid
• Payment status
Taobao / Pinduoduo
• Order Details
• Seller Details
• Product Description
• Quantity
• Unit Price
• Total Amount
• Order Number
• Payment Record
Where possible, download the electronic records. If the platform does not provide a download function, retain clear and complete screenshots or save/print the relevant pages as PDF files.
Do not retain only a single screenshot showing the payment amount.
The records should, as far as possible, identify who sold the goods, what was purchased, when the purchase took place, the quantity purchased, and how much was paid.
________________________________________
Step 3 | Prepare an English Translation / Purchase Summary
As platform records and supplier documents are often in Chinese, it is advisable to prepare an English Purchase Summary / Translation for accounting and compliance purposes.
It should include at least:
• Supplier Name
• Platform
• Order Number
• Order Date
• Description of Goods
• Quantity
• Unit Price
• Total Amount
• Currency
• Payment Method
• Payment Date
The company should retain:
Original Chinese Order / Invoice + English Translation or Purchase Summary
The English document is intended to assist with accounting and compliance review. It should not replace or alter the original transaction records.
For material transactions, tax reviews, or where required by a regulatory authority, a professional or certified translation may be necessary.
________________________________________
Step 4 | Ensure Payments Are Traceable
Where possible, purchases should be paid directly from the Sdn. Bhd.'s corporate bank account.
If payment is made through:
• International Bank Transfer
• Telegraphic Transfer (TT)
• Alipay
• WeChat Pay
• Chinese purchasing agents
• Third-party payment platforms
• Compliant cross-border payment service providers
complete payment records should be retained.
The payment records should, as far as possible, show:
Payer → Payee → Date → Amount → Currency → Transaction Reference
The payment should also be traceable to the corresponding platform order or supplier documentation.
________________________________________
Step 5 | What If One Payment Covers Multiple Orders?
Platforms such as 1688 may allow a single payment to cover purchases from multiple suppliers or several orders.
For example:
Total Payment: CNY 50,000
comprising:
• Supplier A: CNY 20,000
• Supplier B: CNY 15,000
• Supplier C: CNY 15,000
In this situation, prepare a Purchase Reconciliation / Payment Breakdown showing how the total payment corresponds to each individual order.
For example:
Bank / Payment Record: CNY 50,000
= Order A: CNY 20,000
+ Order B: CNY 15,000
+ Order C: CNY 15,000
This allows the accountant to clearly reconcile the payment against the underlying purchases.
________________________________________
Step 6 | What If a Director or Shareholder Pays Personally?
During the early stages of the company, the corporate bank account may not yet be operational. A director or shareholder may therefore use a personal:
• Bank account
• Alipay account
• WeChat Pay account
• Credit card
to make purchases on behalf of the company.
The company should retain:
• Platform order records
• Supplier information
• Personal payment records
• Product and logistics documentation
• Explanation of the business purpose of the purchase
• Records showing the payment was made by the director/shareholder on behalf of the company
Based on the actual circumstances, the accountant may determine whether the amount should be recorded as:
Director's Advance / Amount Owing to Director
or another appropriate accounting item.
Once the company's corporate bank account becomes operational, it is advisable to gradually transition to making business payments directly through the company account and minimise the long-term mixing of personal and company funds.
________________________________________
Step 7 | Additional Documentation When Using a Chinese Purchasing Agent
If the company does not pay the 1688 supplier directly but instead makes payment to a Chinese Purchasing Agent / Sourcing Agent / Consolidation Agent, additional documentation should be retained, including:
• Agent Agreement
• Agent Invoice
• Supplier Order Details
• Purchase Breakdown
• Agent Payment Record
• Service / Commission Fee
• Logistics Documents
• Goods Receiving Record
The company must be able to explain:
Why was the payment made to the Agent when the actual goods were supplied by another Supplier?
Otherwise, the payee shown on the company's bank records will differ from the actual supplier, potentially creating additional questions during accounting, tax, or bank compliance reviews.
________________________________________
Step 8 | Keep Consolidated Shipping / Freight Forwarding Records
Purchases from Chinese e-commerce platforms are frequently shipped through consolidation warehouses or freight forwarders.
The company should retain:
• Domestic Chinese courier records
• Consolidation warehouse receiving records
• Packing Lists
• Freight Invoices
• Shipping Records
• Air Waybill / Bill of Lading (where applicable)
• Customs Declarations (where applicable)
• Import Documentation
• Malaysian goods receiving records
These documents provide further evidence that:
The goods purchased through the platform actually entered the company's supply chain or were used for genuine business purposes.
________________________________________
Step 9 | What If the Goods Never Enter Malaysia?
Some Malaysian companies operate cross-border e-commerce or dropshipping models where:
Chinese Supplier → Direct Shipment → Customer in the US / Europe / Australia / Other Countries
The goods may never physically enter Malaysia.
In such circumstances, the absence of Malaysian import or customs documentation does not necessarily mean that the transaction is not genuine.
The company should instead maintain more comprehensive documentation, including:
• Customer Sales Order
• Sales Invoice
• 1688 / Taobao / Pinduoduo Purchase Order
• Supplier Payment Record
• Supplier Shipping Record
• International Tracking Information
• Customer Delivery Confirmation
This establishes a complete dropshipping transaction trail:
Customer Order → Malaysian Company Sale → Purchase from China → Company Payment → Chinese Supplier Shipment → Overseas Customer Delivery
________________________________________
Step 10 | How Should Foreign-Currency Purchases Be Recorded?
Purchases from China are commonly settled in Chinese Yuan (CNY), while a Malaysian company's accounts are generally maintained in Malaysian Ringgit (MYR).
For example:
1688 Purchase: CNY 30,000
The accountant will translate the foreign-currency transaction into MYR based on the applicable accounting policies and circumstances of the transaction.
The company should therefore retain:
CNY Purchase Record + Payment Record + Exchange Rate / Accounting Record
If the order/invoice date differs from the payment date and exchange-rate movements create a difference, the accountant will account for the relevant Foreign Exchange Gain / Loss in accordance with the applicable accounting standards.
________________________________________
Step 11 | Never Create a False Invoice for Accounting Purposes
This is an important compliance principle.
If the supplier does not provide an English Invoice:
Do not create an invoice that falsely appears to have been issued by the supplier.
You should also never:
• Alter the supplier's original invoice
• Change the order amount
• Change the payment date
• Change the payee
• Create non-existent supplier documents
• Backdate documents
• Fabricate payment records
The appropriate approach is:
Retain Original Documents + Prepare an English Translation / Purchase Summary + Supplement with Order, Payment, and Logistics Evidence
All accounting records should be based on genuine transactions.
________________________________________
Step 12 | Organise Purchase Records Monthly
Do not wait until year-end accounting or tax preparation to search for 1688 orders from several months—or even a year—earlier.
Consider creating monthly purchase folders such as:
2026-01 Purchases
2026-02 Purchases
2026-03 Purchases
For each purchase, organise the documents as follows:
01 Platform Order
02 Supplier Document
03 English Purchase Summary
04 Payment Proof
05 Shipping / Logistics
06 Customs / Import Documents
07 Goods Received
This allows the accountant to reconcile and record purchases more efficiently.
________________________________________
Core Compliance Logic for 1688 / Taobao / Pinduoduo Purchases
Even without a traditional English Commercial Invoice, the company should establish the strongest possible documentary trail:
Platform Order
↓
Supplier Information
↓
Original Chinese Documentation
↓
English Purchase Summary / Translation
↓
Company or Authorised Person's Payment Record
↓
Shipping / Consolidation / Customs Records
↓
Proof of Receipt by the Company or End Customer
↓
Accounting Record
________________________________________
Important Advice for Business Owners
The main issue is not the absence of an English Invoice. The real risk is being unable to demonstrate that the purchase genuinely occurred.
Cross-border e-commerce transactions differ from traditional trading arrangements. Businesses should therefore establish comprehensive digital transaction records from their very first purchase.
The three key principles are:
Genuine Transaction
Traceable Payment
Verifiable Documentation
When the order, payment, logistics, and sales records can be properly reconciled with one another, even if the original supplier documents are not in English, they can provide stronger supporting evidence for the accountant to assess the appropriate accounting and tax treatment.
Compliance Reminder: Whether a particular purchase may be recognised as a company expense, inventory cost, or tax-deductible item should ultimately be determined by the company's accountant and tax professional based on the nature of the transaction, available supporting documentation, and prevailing Malaysian tax requirements. For high-value, unusual, or insufficiently documented cross-border purchases, the company may be required to provide additional supporting evidence
Purchasing from China via 1688 / Taobao / Pinduoduo | How to Record Purchases Without a Standard English Invoice
When a Malaysian Private Limited Company (Sdn. Bhd.) purchases goods through Chinese e-commerce platforms such as 1688, Taobao, or Pinduoduo, some suppliers may not be able to provide a traditional English Commercial Invoice.
The absence of a standard English Invoice does not necessarily mean that the purchase cannot be recorded in the company's accounts.
What matters is that the company maintains sufficient, genuine, and cross-verifiable supporting documentation to establish:
Genuine Supplier → Genuine Order → Genuine Payment → Genuine Goods → Genuine Shipping / Delivery → Business Purpose
The company's accountant can then assess the appropriate accounting and tax treatment based on the complete supporting documentation and actual circumstances.
________________________________________
Step 1 | Request Formal Purchase Documents from the Supplier Where Possible
When making a purchase, the company should first request appropriate documentation from the supplier, such as:
• Invoice / Commercial Invoice
• Chinese VAT Invoice (if available)
• Receipt or sales document
• Supplier's company name
• Unified Social Credit Code / registration details (if applicable)
• Description of goods
• Quantity
• Unit price
• Total amount
• Order date
If the supplier can only provide documents in Chinese, retain the original Chinese documents and do not alter the original records.
________________________________________
Step 2 | Keep Complete Platform Order Records If No Standard Invoice Is Available
If the supplier cannot provide a standard commercial invoice, the company should retain complete purchase records from the relevant platform.
For example:
1688
• Order details
• Supplier / store name
• Product information
• Quantity and price
• Order number
• Order date
• Actual amount paid
• Payment status
Taobao / Pinduoduo
• Order Details
• Seller Details
• Product Description
• Quantity
• Unit Price
• Total Amount
• Order Number
• Payment Record
Where possible, download the electronic records. If the platform does not provide a download function, retain clear and complete screenshots or save/print the relevant pages as PDF files.
Do not retain only a single screenshot showing the payment amount.
The records should, as far as possible, identify who sold the goods, what was purchased, when the purchase took place, the quantity purchased, and how much was paid.
________________________________________
Step 3 | Prepare an English Translation / Purchase Summary
As platform records and supplier documents are often in Chinese, it is advisable to prepare an English Purchase Summary / Translation for accounting and compliance purposes.
It should include at least:
• Supplier Name
• Platform
• Order Number
• Order Date
• Description of Goods
• Quantity
• Unit Price
• Total Amount
• Currency
• Payment Method
• Payment Date
The company should retain:
Original Chinese Order / Invoice + English Translation or Purchase Summary
The English document is intended to assist with accounting and compliance review. It should not replace or alter the original transaction records.
For material transactions, tax reviews, or where required by a regulatory authority, a professional or certified translation may be necessary.
________________________________________
Step 4 | Ensure Payments Are Traceable
Where possible, purchases should be paid directly from the Sdn. Bhd.'s corporate bank account.
If payment is made through:
• International Bank Transfer
• Telegraphic Transfer (TT)
• Alipay
• WeChat Pay
• Chinese purchasing agents
• Third-party payment platforms
• Compliant cross-border payment service providers
complete payment records should be retained.
The payment records should, as far as possible, show:
Payer → Payee → Date → Amount → Currency → Transaction Reference
The payment should also be traceable to the corresponding platform order or supplier documentation.
________________________________________
Step 5 | What If One Payment Covers Multiple Orders?
Platforms such as 1688 may allow a single payment to cover purchases from multiple suppliers or several orders.
For example:
Total Payment: CNY 50,000
comprising:
• Supplier A: CNY 20,000
• Supplier B: CNY 15,000
• Supplier C: CNY 15,000
In this situation, prepare a Purchase Reconciliation / Payment Breakdown showing how the total payment corresponds to each individual order.
For example:
Bank / Payment Record: CNY 50,000
= Order A: CNY 20,000
+ Order B: CNY 15,000
+ Order C: CNY 15,000
This allows the accountant to clearly reconcile the payment against the underlying purchases.
________________________________________
Step 6 | What If a Director or Shareholder Pays Personally?
During the early stages of the company, the corporate bank account may not yet be operational. A director or shareholder may therefore use a personal:
• Bank account
• Alipay account
• WeChat Pay account
• Credit card
to make purchases on behalf of the company.
The company should retain:
• Platform order records
• Supplier information
• Personal payment records
• Product and logistics documentation
• Explanation of the business purpose of the purchase
• Records showing the payment was made by the director/shareholder on behalf of the company
Based on the actual circumstances, the accountant may determine whether the amount should be recorded as:
Director's Advance / Amount Owing to Director
or another appropriate accounting item.
Once the company's corporate bank account becomes operational, it is advisable to gradually transition to making business payments directly through the company account and minimise the long-term mixing of personal and company funds.
________________________________________
Step 7 | Additional Documentation When Using a Chinese Purchasing Agent
If the company does not pay the 1688 supplier directly but instead makes payment to a Chinese Purchasing Agent / Sourcing Agent / Consolidation Agent, additional documentation should be retained, including:
• Agent Agreement
• Agent Invoice
• Supplier Order Details
• Purchase Breakdown
• Agent Payment Record
• Service / Commission Fee
• Logistics Documents
• Goods Receiving Record
The company must be able to explain:
Why was the payment made to the Agent when the actual goods were supplied by another Supplier?
Otherwise, the payee shown on the company's bank records will differ from the actual supplier, potentially creating additional questions during accounting, tax, or bank compliance reviews.
________________________________________
Step 8 | Keep Consolidated Shipping / Freight Forwarding Records
Purchases from Chinese e-commerce platforms are frequently shipped through consolidation warehouses or freight forwarders.
The company should retain:
• Domestic Chinese courier records
• Consolidation warehouse receiving records
• Packing Lists
• Freight Invoices
• Shipping Records
• Air Waybill / Bill of Lading (where applicable)
• Customs Declarations (where applicable)
• Import Documentation
• Malaysian goods receiving records
These documents provide further evidence that:
The goods purchased through the platform actually entered the company's supply chain or were used for genuine business purposes.
________________________________________
Step 9 | What If the Goods Never Enter Malaysia?
Some Malaysian companies operate cross-border e-commerce or dropshipping models where:
Chinese Supplier → Direct Shipment → Customer in the US / Europe / Australia / Other Countries
The goods may never physically enter Malaysia.
In such circumstances, the absence of Malaysian import or customs documentation does not necessarily mean that the transaction is not genuine.
The company should instead maintain more comprehensive documentation, including:
• Customer Sales Order
• Sales Invoice
• 1688 / Taobao / Pinduoduo Purchase Order
• Supplier Payment Record
• Supplier Shipping Record
• International Tracking Information
• Customer Delivery Confirmation
This establishes a complete dropshipping transaction trail:
Customer Order → Malaysian Company Sale → Purchase from China → Company Payment → Chinese Supplier Shipment → Overseas Customer Delivery
________________________________________
Step 10 | How Should Foreign-Currency Purchases Be Recorded?
Purchases from China are commonly settled in Chinese Yuan (CNY), while a Malaysian company's accounts are generally maintained in Malaysian Ringgit (MYR).
For example:
1688 Purchase: CNY 30,000
The accountant will translate the foreign-currency transaction into MYR based on the applicable accounting policies and circumstances of the transaction.
The company should therefore retain:
CNY Purchase Record + Payment Record + Exchange Rate / Accounting Record
If the order/invoice date differs from the payment date and exchange-rate movements create a difference, the accountant will account for the relevant Foreign Exchange Gain / Loss in accordance with the applicable accounting standards.
________________________________________
Step 11 | Never Create a False Invoice for Accounting Purposes
This is an important compliance principle.
If the supplier does not provide an English Invoice:
Do not create an invoice that falsely appears to have been issued by the supplier.
You should also never:
• Alter the supplier's original invoice
• Change the order amount
• Change the payment date
• Change the payee
• Create non-existent supplier documents
• Backdate documents
• Fabricate payment records
The appropriate approach is:
Retain Original Documents + Prepare an English Translation / Purchase Summary + Supplement with Order, Payment, and Logistics Evidence
All accounting records should be based on genuine transactions.
________________________________________
Step 12 | Organise Purchase Records Monthly
Do not wait until year-end accounting or tax preparation to search for 1688 orders from several months—or even a year—earlier.
Consider creating monthly purchase folders such as:
2026-01 Purchases
2026-02 Purchases
2026-03 Purchases
For each purchase, organise the documents as follows:
01 Platform Order
02 Supplier Document
03 English Purchase Summary
04 Payment Proof
05 Shipping / Logistics
06 Customs / Import Documents
07 Goods Received
This allows the accountant to reconcile and record purchases more efficiently.
________________________________________
Core Compliance Logic for 1688 / Taobao / Pinduoduo Purchases
Even without a traditional English Commercial Invoice, the company should establish the strongest possible documentary trail:
Platform Order
↓
Supplier Information
↓
Original Chinese Documentation
↓
English Purchase Summary / Translation
↓
Company or Authorised Person's Payment Record
↓
Shipping / Consolidation / Customs Records
↓
Proof of Receipt by the Company or End Customer
↓
Accounting Record
________________________________________
Important Advice for Business Owners
The main issue is not the absence of an English Invoice. The real risk is being unable to demonstrate that the purchase genuinely occurred.
Cross-border e-commerce transactions differ from traditional trading arrangements. Businesses should therefore establish comprehensive digital transaction records from their very first purchase.
The three key principles are:
Genuine Transaction
Traceable Payment
Verifiable Documentation
When the order, payment, logistics, and sales records can be properly reconciled with one another, even if the original supplier documents are not in English, they can provide stronger supporting evidence for the accountant to assess the appropriate accounting and tax treatment.
Compliance Reminder: Whether a particular purchase may be recognised as a company expense, inventory cost, or tax-deductible item should ultimately be determined by the company's accountant and tax professional based on the nature of the transaction, available supporting documentation, and prevailing Malaysian tax requirements. For high-value, unusual, or insufficiently documented cross-border purchases, the company may be required to provide additional supporting evidence
经营马来西亚私人有限公司（Sdn. Bhd.）
从中国 1688 / 淘宝 / 拼多多采购，没有标准英文 Invoice 如何合规入账
马来西亚私人有限公司通过 **1688、淘宝（Taobao）、拼多多（Pinduoduo）**等中国电商平台采购商品时，部分中国供应商可能无法提供传统格式的英文 Commercial Invoice。
没有标准英文 Invoice，并不代表该笔采购一定不能入账。
真正重要的是，公司必须保存足够、真实且可相互核对的商业文件，证明：
真实供应商 → 真实订单 → 真实付款 → 真实货物 → 真实物流/交付 → 公司业务用途
会计人员再根据完整证据链及公司的实际情况判断正确的会计与税务处理。
________________________________________
第一步｜优先向供应商索取正式采购凭证
采购时，应优先要求供应商提供：
• Invoice / Commercial Invoice
• 中国增值税发票（如能够取得）
• 收据或销售凭证
• 供应商公司名称
• 供应商统一社会信用代码 / 注册资料（如适用）
• 商品名称
• 数量
• 单价
• 总金额
• 订单日期
如供应商只能提供中文文件，请保留中文原件，不要自行修改原始凭证。
________________________________________
第二步｜无法取得标准 Invoice，应保存平台订单记录
如果供应商无法提供标准商业发票，应完整保存平台上的采购记录。
例如：
1688
• 订单详情
• 供应商店铺名称
• 商品资料
• 数量及价格
• 订单编号
• 下单日期
• 实际付款金额
• 付款状态
淘宝 / 拼多多
• Order Details
• Seller Details
• Product Description
• Quantity
• Unit Price
• Total Amount
• Order Number
• Payment Record
建议下载电子文件；如果平台无法下载，则保存清晰、完整的订单截图或打印成 PDF。
不要只保存一张显示金额的截图。
订单记录应尽可能能够识别：谁卖货、买了什么、什么时候购买、购买数量及支付多少钱。
________________________________________
第三步｜准备英文翻译 / Purchase Summary
由于平台资料及供应商凭证通常为中文，建议为会计准备一份英文 Purchase Summary / Translation。
至少列明：
• Supplier Name
• Platform
• Order Number
• Order Date
• Description of Goods
• Quantity
• Unit Price
• Total Amount
• Currency
• Payment Method
• Payment Date
建议保存：
中文原始订单 / 发票 + 英文翻译或 Purchase Summary
英文文件是辅助会计及合规审核使用，不能取代或修改原始交易凭证。
对于金额重大、税务审查或监管机构要求的交易，可能需要进一步提供专业或认证翻译文件。
________________________________________
第四步｜付款记录必须能够追踪
建议尽可能使用 Sdn. Bhd. 公司银行账户支付采购款。
如果通过：
• International Bank Transfer
• Telegraphic Transfer（TT）
• Alipay
• WeChat Pay
• 中国采购代理
• 第三方支付平台
• 合规跨境支付服务商
进行付款，应保存完整付款记录。
付款资料应尽可能显示：
Payer → Payee → Date → Amount → Currency → Transaction Reference
并能够与相应的平台订单或供应商文件对应。
________________________________________
第五步｜多个订单一起付款怎么办？
1688等平台经常出现一次付款包含多个供应商或多个订单的情况。
例如：
一次付款 CNY 50,000
但实际上包含：
• Supplier A：CNY 20,000
• Supplier B：CNY 15,000
• Supplier C：CNY 15,000
这种情况下，应准备一份 Purchase Reconciliation / Payment Breakdown，将付款金额与各个订单逐项对应。
最终形成：
**Bank / Payment Record CNY50,000
= Order A CNY20,000
• Order B CNY15,000
• Order C CNY15,000**
这样会计才能清楚核对付款与采购记录。
________________________________________
第六步｜董事或股东个人代付怎么办？
公司成立初期，如果公司银行账户尚未开通，而董事或股东使用个人：
• 银行账户
• Alipay
• WeChat Pay
• 信用卡
代公司采购，应保留：
• 平台订单
• 供应商资料
• 个人付款记录
• 商品及物流资料
• 公司采购用途说明
• 董事/股东代付款记录
会计人员再根据真实情况判断是否记录为：
Director's Advance / Amount Owing to Director
或其他适当的会计项目。
公司账户开通后，建议逐步改为由公司直接进行商业付款，减少长期个人与公司资金混用。
________________________________________
第七步｜通过中国采购代理付款要特别注意
如果公司不是直接付款给1688供应商，而是付款给中国的 Purchasing Agent / Sourcing Agent / Consolidation Agent，应额外保存：
• Agent Agreement
• Agent Invoice
• Supplier Order Details
• Purchase Breakdown
• Agent Payment Record
• Service / Commission Fee
• Logistics Documents
• Goods Receiving Record
必须能够解释：
为什么付款给 Agent，而实际货物来自另外一家 Supplier。
否则日后仅从银行流水来看，付款对象与供应商不一致，会增加会计、税务或银行合规审核的解释难度。
________________________________________
第八步｜集运 / 货代资料必须保存
中国电商采购经常通过集运仓或 Freight Forwarder 合并运输。
应保存：
• 中国境内快递单
• 集运仓入库记录
• Packing List
• Freight Invoice
• Shipping Record
• Air Waybill / Bill of Lading（如适用）
• Customs Declaration（如适用）
• Import Documentation
• 马来西亚收货记录
这些文件可以进一步证明：
平台购买的货品最终确实进入公司的供应链或用于公司的真实业务。
________________________________________
第九步｜如果货物没有进入马来西亚怎么办？
部分马来西亚公司经营跨境电商或 Dropshipping：
中国供应商 → 直接发货 → 美国 / 欧洲 / 澳洲 / 其他国家客户
货物可能完全没有进入马来西亚。
这种情况下，没有马来西亚进口报关文件并不一定代表交易不真实。
公司应保存更加完整的：
• Customer Sales Order
• Sales Invoice
• 1688 / Taobao / Pinduoduo Purchase Order
• Supplier Payment
• Supplier Shipping Record
• International Tracking
• Customer Delivery Confirmation
形成：
客户下单 → 马来西亚公司销售 → 中国采购 → 公司付款 → 中国供应商发货 → 海外客户收货
完整的 Dropshipping 商业证据链。
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第十步｜外币采购如何入账？
中国采购一般以人民币（CNY）结算，而马来西亚公司的账目通常以马币（MYR）记录。
例如：
1688 Purchase：CNY 30,000
会计人员会按照适用的会计政策及交易情况，将相关外币交易换算成 MYR 入账。
因此，应保存：
CNY Purchase Record + Payment Record + Exchange Rate / Accounting Record
若订单日期与付款日期不同，并产生汇率差异，会计人员将根据适用的会计准则处理相关 Foreign Exchange Gain / Loss（汇兑损益）。
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第十一步｜不要为了入账自行制造 Invoice
这是非常重要的合规原则。
如果供应商没有提供英文 Invoice：
不要自行制作一张看似由供应商签发的 Invoice。
也不要：
• 修改供应商原始发票
• 修改订单金额
• 修改付款日期
• 修改收款人
• 制造不存在的供应商文件
• 倒签文件
• 制造虚假付款凭证
正确的方法是：
保留原始文件 + 准备英文翻译 / Purchase Summary + 补充订单、付款及物流证明。
所有会计记录必须建立在真实交易基础上。
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第十二步｜建议每个月整理一次采购档案
不要等到年尾做账时，才回头寻找几个月前甚至一年前的1688订单。
建议按照月份建立采购文件夹：
2026-01 Purchases
2026-02 Purchases
2026-03 Purchases
每笔采购建立：
01 Platform Order
02 Supplier Document
03 English Purchase Summary
04 Payment Proof
05 Shipping / Logistics
06 Customs / Import Documents
07 Goods Received
这样会计人员可以快速完成核对及入账。
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1688 / 淘宝 / 拼多多采购的核心合规逻辑
即使没有传统英文 Commercial Invoice，也应该尽可能建立以下证据链：
平台订单
↓
供应商资料
↓
原始中文凭证
↓
英文 Purchase Summary / Translation
↓
公司或授权人士付款记录
↓
物流 / 集运 / 报关记录
↓
公司或最终客户收货证明
↓
会计入账
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给企业经营者的重要建议
“没有英文 Invoice”并不是重点；“无法证明这笔采购真实发生”才是真正的风险。
跨境电商的交易模式与传统贸易不同，因此企业更应该从第一笔采购开始建立完整的数字化交易记录。
最重要的三个原则：
交易真实（Genuine Transaction）
资金可追踪（Traceable Payment）
文件可验证（Verifiable Documentation）
当订单、付款、物流和销售记录能够互相对应，即使原始供应商文件并非英文，也能为会计人员评估正确的入账及税务处理提供更完整的支持。
合规提醒： 是否可作为公司费用、存货成本或税务扣除项目，应由会计及税务专业人员根据交易性质、支持文件及马来西亚现行税务规定作最终判断。对于大额、异常或资料不足的跨境采购，公司可能需要提供进一步证明。
Aug 13,2026