Exporting Goods from Malaysia | Accounting, Payment Collection & Tax Compliance Guide 从马来西亚出口贸易｜入账、收款与报税指导
Operating a Malaysia Private Limited Company (Sdn. Bhd.)
Exporting Goods from Malaysia | Accounting, Payment Collection & Tax Compliance Guide
When a Malaysian Private Limited Company (Sdn. Bhd.) sells goods to customers in China, Singapore, the United States, Europe, Australia, the Middle East, or other overseas markets, complete commercial and financial records should be maintained from the very first export transaction.
Export trade compliance is not simply about having a Sales Invoice. The key is to establish a complete transaction trail:
Customer Order → Sales Invoice → Export Documents → International Shipping → Overseas Customer Delivery → Company Account Receipt → Accounting Records → Tax Filing
________________________________________
Step 1 | Verify Overseas Customer Information
Before completing a transaction, it is advisable to obtain basic information about the overseas customer, including:
• Customer / Company Name
• Company Registration Number (if applicable)
• Registered / Business Address
• Country
• Contact Person
• Email / Telephone
• Tax Identification Number (if applicable)
• Delivery Address
• Payment Terms
For higher-value transactions or long-term customers, it is advisable to retain the customer's company registration information and appropriate basic KYC / CDD documentation.
________________________________________
Step 2 | Retain Customer Orders and Sales Agreements
Before exporting the goods, retain commercial documents that demonstrate the background and substance of the transaction, such as:
• Quotation
• Proforma Invoice
• Purchase Order (PO)
• Sales Agreement
• Distribution Agreement
• Customer Order Confirmation
• Email / Platform Order Records
These documents should help establish:
Who is buying from the company → What is being purchased → Quantity → Agreed Price → Payment Terms → Delivery Destination
________________________________________
Step 3 | Issue a Proper Sales Invoice
The Malaysian company should issue a formal Sales Invoice to the overseas customer.
The invoice should generally include:
• Full registered name of the Sdn. Bhd.
• SSM Company Registration Number
• Company Business Address
• Invoice Number
• Invoice Date
• Foreign Customer Name
• Customer Address & Country
• Product Description
• Quantity
• Unit Price
• Total Amount
• Currency
• Payment Terms
• Company Bank Details
• Shipping / Delivery Terms (where applicable)
Invoice numbers should be managed sequentially, for example:
INV-2026-001
INV-2026-002
INV-2026-003
Avoid arbitrarily deleting, duplicating, or changing invoice numbers that have already been used.
________________________________________
Step 4 | Pay Attention to Malaysia's e-Invoice Requirements
If the company has entered the mandatory implementation scope of Malaysia's e-Invoice regime, sales of goods to foreign customers should also be handled in accordance with the applicable e-Invoice requirements for cross-border transactions.
Therefore:
Commercial / Sales Invoice ≠ Automatic Compliance with e-Invoice Requirements
The company should process the relevant e-Invoice according to the prevailing LHDN / MyInvois requirements.
If the foreign customer does not have a Malaysian TIN or SSM registration number, the company should follow LHDN's latest requirements applicable to Foreign Buyers rather than creating or using fictitious Malaysian tax information.
________________________________________
Step 5 | Prepare and Retain Export and Customs Documents
When goods are physically exported from Malaysia, relevant export documentation should be retained, including:
• Commercial Invoice
• Packing List
• Customs Export Declaration
• Bill of Lading (B/L)
• Air Waybill (AWB)
• Courier / Freight Documents
• Freight Forwarder Invoice
• Certificate of Origin (where applicable)
• Export Permit / Licence (where applicable)
• Insurance Documents (where applicable)
• Overseas Delivery Confirmation
These documents are important because they provide evidence that:
The goods were actually exported from Malaysia and delivered to the overseas customer.
________________________________________
Step 6 | Keep FTA / Certificate of Origin Documentation Separately
If the exported goods are intended to benefit from preferential treatment under:
• RCEP
• CPTPP
• ASEAN / AFTA
• Other Free Trade Agreements (FTAs)
the company should retain:
• Certificate of Origin
• Origin Declaration
• Product HS Code
• Manufacturing / Supplier Records
• Supporting Origin Documents
The fact that goods are exported from Malaysia does not automatically mean that the goods qualify as Malaysian-origin products.
Eligibility for preferential tariffs in the importing country depends on satisfying the applicable Rules of Origin under the relevant FTA.
________________________________________
Step 7 | Receive Overseas Customer Payments Directly into the Company's Bank Account
As far as possible, all export proceeds should be paid directly into:
The corporate bank account held in the name of the Sdn. Bhd.
Payments may be received through:
• Telegraphic Transfer (TT)
• SWIFT
• International Bank Transfer
• Compliant cross-border payment platforms
• Letter of Credit (LC)
• Other bank-recognised commercial payment methods
Retain:
• Customer Remittance Advice
• SWIFT Record
• Bank Credit Advice
• Company Bank Statement
• Payment Reference
The transaction trail should ultimately reconcile:
Sales Invoice → Foreign Customer Payment → Company Bank Account
________________________________________
Step 8 | Avoid Using Personal Accounts to Receive Export Proceeds on a Long-Term Basis
Company sales revenue should generally be received through the company's own account.
Avoid regularly receiving company export proceeds through:
• Directors' personal bank accounts
• Shareholders' personal accounts
• Accounts belonging to friends or relatives
• Unrelated third-party accounts
Doing so may result in mixing company and personal funds, accounting reconciliation difficulties, complications during bank KYC / AMLA reviews, and unclear tax records.
________________________________________
Step 9 | How Should Foreign-Currency Revenue Be Recorded?
Export transactions are frequently settled in currencies such as:
USD / SGD / EUR / GBP / AUD / CNY / JPY
For example:
Sales Invoice: USD 50,000
The Malaysian company's accounting records will generally need to translate the relevant foreign-currency transaction into MYR in accordance with the applicable accounting policies.
It is therefore advisable to retain:
Foreign Currency Sales Invoice + Customer Payment + Bank Statement + Exchange Rate / Accounting Record
If the Invoice Date and actual payment date differ and exchange rates fluctuate during that period, the accountant will account for the relevant:
Foreign Exchange Gain / Loss
in accordance with the applicable accounting principles.
________________________________________
Step 10 | Export Revenue Remains Business Revenue of the Company
A common misconception is:
"The income comes from overseas, so the Malaysian company does not need to report it for tax purposes."
This is not an appropriate assumption.
Business income generated by a Malaysian Sdn. Bhd. from its export trading activities should be properly recorded and reported in accordance with the applicable Malaysian income tax rules.
However:
Revenue ≠ Taxable Profit
Corporate income tax is not simply calculated on the company's entire export turnover.
The general concept is:
Business Revenue
− Qualifying Cost of Sales
− Qualifying Business Expenses
± Tax Adjustments
= Taxable Profit
The applicable corporate income tax rules are then applied to determine the company's tax liability.
________________________________________
Step 11 | Maintain Complete Records of Export-Related Costs
To properly determine the company's actual profit, all costs and expenses relating to the export business should be documented.
Purchase Costs
• Supplier Invoice
• Purchase Order
• Import / Local Purchase Records
Logistics Costs
• Freight
• Courier
• Shipping
• Port Charges
• Warehouse Costs
• Forwarding Agent Fees
Selling Costs
• Platform Fees
• Commission
• Advertising
• Payment Gateway Fees
Operating Costs
• Office Rental
• Staff Salaries
• Accounting Fees
• Company Secretarial Fees
• Professional Fees
• Software / Subscriptions
• Utilities
• Bank Charges
Whether a particular expense qualifies for a tax deduction should be assessed according to its nature and the prevailing Malaysian tax rules.
________________________________________
Step 12 | Do Not Confuse Sales Tax / SST with Income Tax
This is an area frequently misunderstood by business owners.
Income Tax primarily concerns the company's taxable profits.
Sales Tax / Service Tax (SST) operates under a separate indirect tax framework.
Therefore:
"How is Sales Tax treated when goods are exported?"
and:
"How is the profit earned from exports treated for Income Tax purposes?"
are two separate questions.
The Sales Tax treatment of goods may depend on factors including:
• Whether the company is a registered manufacturer
• Nature of the goods
• HS Code
• Whether the goods are taxable
• Whether the goods are exported
• Whether a relevant exemption or export facility applies
Do not simply assume:
"Export = Exempt from all taxes."
________________________________________
Step 13 | Pay Special Attention to Exports to Related Companies
If the Malaysian company sells goods to:
• An overseas parent company
• An overseas subsidiary
• A company controlled by the same shareholder
• A business related to a director or shareholder
• Any other Related Party
the company's accountant and tax adviser should be informed.
For example:
Malaysia Sdn. Bhd. → Singapore Related Company
Even where the transaction is genuine, additional tax compliance considerations may arise, including:
Related Party Transactions
Transfer Pricing
Arm's Length Pricing
Transaction prices should not be artificially determined merely for the purpose of shifting profits to another jurisdiction.
________________________________________
Step 14 | Properly Document Customer Refunds, Discounts and Returns
If any of the following occurs after an export sale:
• Customer Return
• Refund
• Discount
• Price Adjustment
• Damaged Goods
• Order Cancellation
do not simply delete the original Invoice.
Depending on the circumstances, appropriate supporting records should be prepared and retained, such as:
• Credit Note
• Debit Note
• Refund Record
• Customer Correspondence
• Bank Refund Proof
• Returned Goods / Logistics Records
This ensures that the sales records and banking transactions remain complete and reconcilable.
________________________________________
Step 15 | Perform Monthly Export Trade Reconciliation
Do not wait until the company's financial year-end to organise export records.
Each month, prepare and reconcile:
• Sales Report
• Sales Invoice / e-Invoice
• Customer Payments
• Company Bank Statements
• Export Declarations
• Shipping Documents
• Purchase / Cost Documents
• Expense Documents
These records should be provided to the accountant for reconciliation and bookkeeping.
________________________________________
Complete Compliance Trail for Export Transactions
Ideally, each export transaction should establish the following documentary trail:
① Foreign Customer Order
↓
② Quotation / PO / Agreement
↓
③ Sales Invoice / e-Invoice
↓
④ Packing List
↓
⑤ Customs Export Declaration
↓
⑥ B/L / AWB / Freight Record
↓
⑦ Overseas Delivery
↓
⑧ Foreign Customer Payment
↓
⑨ Company Bank Statement
↓
⑩ Accounting Record
↓
⑪ Financial Statements & Tax Filing
________________________________________
Important Advice for Export Businesses
An export trading company should establish more than just a set of accounting records. It should maintain a complete and independently verifiable commercial audit trail.
Whether the company is dealing with:
LHDN Tax Review
RMCD Customs Review
Bank KYC / CDD / AMLA
Company Audit
Investor Due Diligence
Financing Applications
Government Licence Applications
it should be able to clearly answer four fundamental questions:
Where did the goods come from?
Who purchased the goods?
Where did the goods go?
Where did the money come from?
When the invoices, movement of goods, flow of funds, and accounting records can all be reconciled with one another, the company's export transactions have a much clearer, more complete, and verifiable compliance foundation.
Important Reminder: Different products, export destinations, HS Codes, FTAs, SST statuses, and business models may be subject to different customs and tax treatments.
This guide provides general business compliance information only. Specific transactions should be reviewed by the company's accountant, tax adviser, and customs or forwarding professionals based on the actual facts and supporting documents.
Exporting Goods from Malaysia | Accounting, Payment Collection & Tax Compliance Guide
When a Malaysian Private Limited Company (Sdn. Bhd.) sells goods to customers in China, Singapore, the United States, Europe, Australia, the Middle East, or other overseas markets, complete commercial and financial records should be maintained from the very first export transaction.
Export trade compliance is not simply about having a Sales Invoice. The key is to establish a complete transaction trail:
Customer Order → Sales Invoice → Export Documents → International Shipping → Overseas Customer Delivery → Company Account Receipt → Accounting Records → Tax Filing
________________________________________
Step 1 | Verify Overseas Customer Information
Before completing a transaction, it is advisable to obtain basic information about the overseas customer, including:
• Customer / Company Name
• Company Registration Number (if applicable)
• Registered / Business Address
• Country
• Contact Person
• Email / Telephone
• Tax Identification Number (if applicable)
• Delivery Address
• Payment Terms
For higher-value transactions or long-term customers, it is advisable to retain the customer's company registration information and appropriate basic KYC / CDD documentation.
________________________________________
Step 2 | Retain Customer Orders and Sales Agreements
Before exporting the goods, retain commercial documents that demonstrate the background and substance of the transaction, such as:
• Quotation
• Proforma Invoice
• Purchase Order (PO)
• Sales Agreement
• Distribution Agreement
• Customer Order Confirmation
• Email / Platform Order Records
These documents should help establish:
Who is buying from the company → What is being purchased → Quantity → Agreed Price → Payment Terms → Delivery Destination
________________________________________
Step 3 | Issue a Proper Sales Invoice
The Malaysian company should issue a formal Sales Invoice to the overseas customer.
The invoice should generally include:
• Full registered name of the Sdn. Bhd.
• SSM Company Registration Number
• Company Business Address
• Invoice Number
• Invoice Date
• Foreign Customer Name
• Customer Address & Country
• Product Description
• Quantity
• Unit Price
• Total Amount
• Currency
• Payment Terms
• Company Bank Details
• Shipping / Delivery Terms (where applicable)
Invoice numbers should be managed sequentially, for example:
INV-2026-001
INV-2026-002
INV-2026-003
Avoid arbitrarily deleting, duplicating, or changing invoice numbers that have already been used.
________________________________________
Step 4 | Pay Attention to Malaysia's e-Invoice Requirements
If the company has entered the mandatory implementation scope of Malaysia's e-Invoice regime, sales of goods to foreign customers should also be handled in accordance with the applicable e-Invoice requirements for cross-border transactions.
Therefore:
Commercial / Sales Invoice ≠ Automatic Compliance with e-Invoice Requirements
The company should process the relevant e-Invoice according to the prevailing LHDN / MyInvois requirements.
If the foreign customer does not have a Malaysian TIN or SSM registration number, the company should follow LHDN's latest requirements applicable to Foreign Buyers rather than creating or using fictitious Malaysian tax information.
________________________________________
Step 5 | Prepare and Retain Export and Customs Documents
When goods are physically exported from Malaysia, relevant export documentation should be retained, including:
• Commercial Invoice
• Packing List
• Customs Export Declaration
• Bill of Lading (B/L)
• Air Waybill (AWB)
• Courier / Freight Documents
• Freight Forwarder Invoice
• Certificate of Origin (where applicable)
• Export Permit / Licence (where applicable)
• Insurance Documents (where applicable)
• Overseas Delivery Confirmation
These documents are important because they provide evidence that:
The goods were actually exported from Malaysia and delivered to the overseas customer.
________________________________________
Step 6 | Keep FTA / Certificate of Origin Documentation Separately
If the exported goods are intended to benefit from preferential treatment under:
• RCEP
• CPTPP
• ASEAN / AFTA
• Other Free Trade Agreements (FTAs)
the company should retain:
• Certificate of Origin
• Origin Declaration
• Product HS Code
• Manufacturing / Supplier Records
• Supporting Origin Documents
The fact that goods are exported from Malaysia does not automatically mean that the goods qualify as Malaysian-origin products.
Eligibility for preferential tariffs in the importing country depends on satisfying the applicable Rules of Origin under the relevant FTA.
________________________________________
Step 7 | Receive Overseas Customer Payments Directly into the Company's Bank Account
As far as possible, all export proceeds should be paid directly into:
The corporate bank account held in the name of the Sdn. Bhd.
Payments may be received through:
• Telegraphic Transfer (TT)
• SWIFT
• International Bank Transfer
• Compliant cross-border payment platforms
• Letter of Credit (LC)
• Other bank-recognised commercial payment methods
Retain:
• Customer Remittance Advice
• SWIFT Record
• Bank Credit Advice
• Company Bank Statement
• Payment Reference
The transaction trail should ultimately reconcile:
Sales Invoice → Foreign Customer Payment → Company Bank Account
________________________________________
Step 8 | Avoid Using Personal Accounts to Receive Export Proceeds on a Long-Term Basis
Company sales revenue should generally be received through the company's own account.
Avoid regularly receiving company export proceeds through:
• Directors' personal bank accounts
• Shareholders' personal accounts
• Accounts belonging to friends or relatives
• Unrelated third-party accounts
Doing so may result in mixing company and personal funds, accounting reconciliation difficulties, complications during bank KYC / AMLA reviews, and unclear tax records.
________________________________________
Step 9 | How Should Foreign-Currency Revenue Be Recorded?
Export transactions are frequently settled in currencies such as:
USD / SGD / EUR / GBP / AUD / CNY / JPY
For example:
Sales Invoice: USD 50,000
The Malaysian company's accounting records will generally need to translate the relevant foreign-currency transaction into MYR in accordance with the applicable accounting policies.
It is therefore advisable to retain:
Foreign Currency Sales Invoice + Customer Payment + Bank Statement + Exchange Rate / Accounting Record
If the Invoice Date and actual payment date differ and exchange rates fluctuate during that period, the accountant will account for the relevant:
Foreign Exchange Gain / Loss
in accordance with the applicable accounting principles.
________________________________________
Step 10 | Export Revenue Remains Business Revenue of the Company
A common misconception is:
"The income comes from overseas, so the Malaysian company does not need to report it for tax purposes."
This is not an appropriate assumption.
Business income generated by a Malaysian Sdn. Bhd. from its export trading activities should be properly recorded and reported in accordance with the applicable Malaysian income tax rules.
However:
Revenue ≠ Taxable Profit
Corporate income tax is not simply calculated on the company's entire export turnover.
The general concept is:
Business Revenue
− Qualifying Cost of Sales
− Qualifying Business Expenses
± Tax Adjustments
= Taxable Profit
The applicable corporate income tax rules are then applied to determine the company's tax liability.
________________________________________
Step 11 | Maintain Complete Records of Export-Related Costs
To properly determine the company's actual profit, all costs and expenses relating to the export business should be documented.
Purchase Costs
• Supplier Invoice
• Purchase Order
• Import / Local Purchase Records
Logistics Costs
• Freight
• Courier
• Shipping
• Port Charges
• Warehouse Costs
• Forwarding Agent Fees
Selling Costs
• Platform Fees
• Commission
• Advertising
• Payment Gateway Fees
Operating Costs
• Office Rental
• Staff Salaries
• Accounting Fees
• Company Secretarial Fees
• Professional Fees
• Software / Subscriptions
• Utilities
• Bank Charges
Whether a particular expense qualifies for a tax deduction should be assessed according to its nature and the prevailing Malaysian tax rules.
________________________________________
Step 12 | Do Not Confuse Sales Tax / SST with Income Tax
This is an area frequently misunderstood by business owners.
Income Tax primarily concerns the company's taxable profits.
Sales Tax / Service Tax (SST) operates under a separate indirect tax framework.
Therefore:
"How is Sales Tax treated when goods are exported?"
and:
"How is the profit earned from exports treated for Income Tax purposes?"
are two separate questions.
The Sales Tax treatment of goods may depend on factors including:
• Whether the company is a registered manufacturer
• Nature of the goods
• HS Code
• Whether the goods are taxable
• Whether the goods are exported
• Whether a relevant exemption or export facility applies
Do not simply assume:
"Export = Exempt from all taxes."
________________________________________
Step 13 | Pay Special Attention to Exports to Related Companies
If the Malaysian company sells goods to:
• An overseas parent company
• An overseas subsidiary
• A company controlled by the same shareholder
• A business related to a director or shareholder
• Any other Related Party
the company's accountant and tax adviser should be informed.
For example:
Malaysia Sdn. Bhd. → Singapore Related Company
Even where the transaction is genuine, additional tax compliance considerations may arise, including:
Related Party Transactions
Transfer Pricing
Arm's Length Pricing
Transaction prices should not be artificially determined merely for the purpose of shifting profits to another jurisdiction.
________________________________________
Step 14 | Properly Document Customer Refunds, Discounts and Returns
If any of the following occurs after an export sale:
• Customer Return
• Refund
• Discount
• Price Adjustment
• Damaged Goods
• Order Cancellation
do not simply delete the original Invoice.
Depending on the circumstances, appropriate supporting records should be prepared and retained, such as:
• Credit Note
• Debit Note
• Refund Record
• Customer Correspondence
• Bank Refund Proof
• Returned Goods / Logistics Records
This ensures that the sales records and banking transactions remain complete and reconcilable.
________________________________________
Step 15 | Perform Monthly Export Trade Reconciliation
Do not wait until the company's financial year-end to organise export records.
Each month, prepare and reconcile:
• Sales Report
• Sales Invoice / e-Invoice
• Customer Payments
• Company Bank Statements
• Export Declarations
• Shipping Documents
• Purchase / Cost Documents
• Expense Documents
These records should be provided to the accountant for reconciliation and bookkeeping.
________________________________________
Complete Compliance Trail for Export Transactions
Ideally, each export transaction should establish the following documentary trail:
① Foreign Customer Order
↓
② Quotation / PO / Agreement
↓
③ Sales Invoice / e-Invoice
↓
④ Packing List
↓
⑤ Customs Export Declaration
↓
⑥ B/L / AWB / Freight Record
↓
⑦ Overseas Delivery
↓
⑧ Foreign Customer Payment
↓
⑨ Company Bank Statement
↓
⑩ Accounting Record
↓
⑪ Financial Statements & Tax Filing
________________________________________
Important Advice for Export Businesses
An export trading company should establish more than just a set of accounting records. It should maintain a complete and independently verifiable commercial audit trail.
Whether the company is dealing with:
LHDN Tax Review
RMCD Customs Review
Bank KYC / CDD / AMLA
Company Audit
Investor Due Diligence
Financing Applications
Government Licence Applications
it should be able to clearly answer four fundamental questions:
Where did the goods come from?
Who purchased the goods?
Where did the goods go?
Where did the money come from?
When the invoices, movement of goods, flow of funds, and accounting records can all be reconciled with one another, the company's export transactions have a much clearer, more complete, and verifiable compliance foundation.
Important Reminder: Different products, export destinations, HS Codes, FTAs, SST statuses, and business models may be subject to different customs and tax treatments.
This guide provides general business compliance information only. Specific transactions should be reviewed by the company's accountant, tax adviser, and customs or forwarding professionals based on the actual facts and supporting documents.
经营马来西亚私人有限公司（Sdn. Bhd.）
从马来西亚出口贸易｜入账、收款与报税指导
马来西亚私人有限公司将货物销售至中国、新加坡、美国、欧洲、澳洲、中东或其他海外市场时，应从第一笔出口交易开始建立完整的商业及财务记录。
出口贸易的核心并不是只有一张 Sales Invoice，而是建立完整的：
客户订单 → 销售发票 → 出口文件 → 国际物流 → 海外客户收货 → 公司账户收款 → 会计入账 → 税务申报
完整证据链。
________________________________________
第一步｜确认海外客户资料
成交前建议取得海外客户的基本资料，包括：
• Customer / Company Name
• Company Registration Number（如适用）
• Registered / Business Address
• Country
• Contact Person
• Email / Telephone
• Tax Identification Number（如适用）
• Delivery Address
• Payment Terms
对于金额较大或长期合作的客户，建议同时保存客户公司注册资料及基本 KYC / CDD 文件。
________________________________________
第二步｜保存客户订单及销售合同
出口前应保存能够证明交易背景的商业文件，例如：
• Quotation
• Proforma Invoice
• Purchase Order（PO）
• Sales Agreement
• Distribution Agreement
• Customer Order Confirmation
• Email / Platform Order Record
这些文件用于证明：
谁向公司购买 → 购买什么 → 数量多少 → 成交价格 → 付款条件 → 运送到哪里
________________________________________
第三步｜开具正式 Sales Invoice
马来西亚公司应向外国客户开具正式销售发票。
Invoice 建议列明：
• Sdn. Bhd. 完整公司名称
• SSM Company Registration Number
• Company Business Address
• Invoice Number
• Invoice Date
• Foreign Customer Name
• Customer Address & Country
• Product Description
• Quantity
• Unit Price
• Total Amount
• Currency
• Payment Terms
• Company Bank Details
• Shipping / Delivery Terms（如适用）
发票编号建议连续管理，例如：
INV-2026-001
INV-2026-002
INV-2026-003
不要随意删除、重复或修改已经使用的 Invoice Number。
________________________________________
第四步｜注意马来西亚 e-Invoice
如果公司已经进入马来西亚 e-Invoice 的强制实施范围，向外国客户销售货品也属于需要按照现行 e-Invoice 规则处理的跨境销售交易。
因此：
Commercial / Sales Invoice ≠ 自动等于已经完成 e-Invoice 合规
公司应根据当时适用的 LHDN / MyInvois 要求处理相关电子发票。
如果外国客户没有马来西亚 TIN 或 SSM 注册号码，应按照 LHDN 对 Foreign Buyer 的最新规则填写相关资料，而不要自行制造马来西亚税务资料。
________________________________________
第五步｜准备出口及海关文件
货物实际从马来西亚出口时，应保存相关出口证明，例如：
• Commercial Invoice
• Packing List
• Customs Export Declaration
• Bill of Lading（B/L）
• Air Waybill（AWB）
• Courier / Freight Documents
• Freight Forwarder Invoice
• Certificate of Origin（如适用）
• Export Permit / Licence（如适用）
• Insurance Documents（如适用）
• Overseas Delivery Confirmation
这些文件非常重要，因为它们证明：
货物确实从马来西亚出口，并交付给海外客户。
________________________________________
第六步｜FTA / Certificate of Origin 应另外保存
如果出口货物申请：
• RCEP
• CPTPP
• ASEAN / AFTA
• 其他 Free Trade Agreement（FTA）
相关优惠，应保存：
• Certificate of Origin
• Origin Declaration
• Product HS Code
• Manufacturing / Supplier Records
• Supporting Origin Documents
因为“货物从马来西亚出口”并不自动代表货物具有马来西亚原产资格。
是否可以享受进口国优惠关税，应根据具体 FTA 的 Rules of Origin（原产地规则）判断。
________________________________________
第七步｜尽量让海外客户直接汇入公司账户
建议所有出口贸易货款直接支付至：
Sdn. Bhd. 公司名下的企业银行账户
可通过：
• Telegraphic Transfer（TT）
• SWIFT
• International Bank Transfer
• 合规跨境支付平台
• Letter of Credit（LC）
• 其他银行认可的商业付款方式
进行收款。
保存：
• Customer Remittance Advice
• SWIFT Record
• Bank Credit Advice
• Company Bank Statement
• Payment Reference
最终应该能够对应：
Sales Invoice → Foreign Customer Payment → Company Bank Account
________________________________________
第八步｜不要长期使用个人账户收取出口货款
公司销售收入原则上应进入公司账户。
尽量避免长期使用：
• 董事个人银行账户
• 股东个人账户
• 亲友账户
• 与公司无关的第三方账户
收取公司的海外贸易款项。
否则容易导致：
公司收入与个人资金混合、会计难以核对、银行 KYC / AMLA 审核解释困难及税务记录不清。
________________________________________
第九步｜外币收入如何入账？
出口贸易经常以：
USD / SGD / EUR / GBP / AUD / CNY / JPY
等外币结算。
例如：
Sales Invoice：USD 50,000
马来西亚公司的会计账目需要根据适用的会计政策，将相关交易转换成 MYR 记录。
因此建议保存：
**Foreign Currency Sales Invoice
• Customer Payment
• Bank Statement
• Exchange Rate / Accounting Record**
如果 Invoice Date 与实际收款日期不同，期间汇率发生变化，会计人员将根据适用会计原则处理：
Foreign Exchange Gain / Loss（汇兑损益）
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第十步｜出口收入仍属于公司的营业收入
一个常见误区是：
“出口收入来自外国，所以马来西亚公司不需要报税。”
这种理解并不正确。
马来西亚 Sdn. Bhd. 经营出口贸易产生的营业收入，仍需要按照适用的马来西亚所得税规定进行会计记录及税务申报。
但是：
营业额（Revenue）≠ 应纳税利润（Taxable Profit）
公司并不是简单按照全部出口营业额计算所得税。
基本逻辑是：
营业收入
－ 符合条件的营业成本
－ 符合条件的公司费用
± 税务调整
＝ 应税利润
再根据适用的公司所得税规定计算税款。
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第十一步｜出口贸易成本必须完整保存
为了正确计算公司的真实利润，应保存与出口业务相关的成本及费用，例如：
采购成本
• Supplier Invoice
• Purchase Order
• Import / Local Purchase Records
物流成本
• Freight
• Courier
• Shipping
• Port Charges
• Warehouse
• Forwarding Agent Fees
销售成本
• Platform Fees
• Commission
• Advertising
• Payment Gateway Fees
营运成本
• Office Rental
• Staff Salary
• Accounting Fees
• Company Secretarial Fees
• Professional Fees
• Software / Subscription
• Utilities
• Bank Charges
是否能够获得税务扣除，应根据费用性质及马来西亚现行税务规定判断。
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第十二步｜Sales Tax / SST 不应与所得税混为一谈
这是企业经营者经常混淆的地方。
**Income Tax（所得税）**主要针对公司的应税利润。
**Sales Tax / Service Tax（SST）**属于另一套间接税制度。
因此：
“出口货物如何处理 Sales Tax”
与：
“公司出口赚取利润如何报 Income Tax”
是两个不同的问题。
货物的 Sales Tax 处理需要根据：
• 公司是否属于注册制造商
• 商品性质
• HS Code
• 商品是否属于应税货物
• 是否属于出口
• 是否使用相关豁免或出口计划
分别判断。
不要简单理解为：
“出口 = 所有税务全部免税。”
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第十三步｜关联公司出口要特别注意
如果马来西亚公司把货物销售给：
• 海外母公司
• 海外子公司
• 同一股东控制的公司
• 董事或股东关联企业
• Related Party
应主动通知会计及税务顾问。
例如：
Malaysia Sdn. Bhd. → Singapore Related Company
即使交易是真实的，也可能涉及：
Related Party Transaction
Transfer Pricing
Arm's Length Pricing
等税务合规问题。
交易价格不应仅为了把利润转移到其他国家而人为设定。
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第十四步｜客户退款、折扣及退货也必须留下记录
如果出口后发生：
• Customer Return
• Refund
• Discount
• Price Adjustment
• Damaged Goods
• Order Cancellation
不要直接删除原来的 Invoice。
应根据实际情况准备：
• Credit Note
• Debit Note
• Refund Record
• Customer Correspondence
• Bank Refund Proof
• Returned Goods / Logistics Record
确保销售记录与银行流水能够完整对应。
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第十五步｜每个月进行出口贸易对账
建议不要等到公司财政年度结束才开始整理。
每个月准备：
**Sales Report
• Sales Invoice / e-Invoice
• Customer Payment
• Company Bank Statement
• Export Declaration
• Shipping Documents
• Purchase / Cost Documents
• Expense Documents**
交给会计进行核对及记账。
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出口贸易完整合规证据链
建议每一笔出口交易都能够形成：
① Foreign Customer Order
↓
② Quotation / PO / Agreement
↓
③ Sales Invoice / e-Invoice
↓
④ Packing List
↓
⑤ Customs Export Declaration
↓
⑥ B/L / AWB / Freight Record
↓
⑦ Overseas Delivery
↓
⑧ Foreign Customer Payment
↓
⑨ Company Bank Statement
↓
⑩ Accounting Record
↓
⑪ Financial Statement & Tax Filing
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给出口贸易企业的重要建议
出口贸易公司真正需要建立的，不只是“账目”，而是一套能够让第三方验证的商业证据链（Audit Trail）。
未来无论面对：
LHDN 税务审核
RMCD 海关审核
银行 KYC / CDD / AMLA
公司审计
投资者尽职调查
融资申请
政府执照申请
公司都应该能够清楚回答四个问题：
货从哪里来？
货卖给谁？
货去了哪里？
钱从哪里进来？
当 Invoice、货物流、资金流和会计记录四者能够互相对应，公司的出口贸易账目才真正具备完整、清晰及可验证的合规基础。
重要提醒： 不同商品、出口国家、HS Code、FTA、SST状态及商业模式可能适用不同的海关及税务处理。本指导属于一般企业合规指引，具体交易应交由会计、税务顾问及报关专业人员根据实际文件判断。
Aug 14,2026