Cross-Border E-Commerce Structure from Malaysia 从马来西亚进行跨境电商架构
Cross-Border E-Commerce Structure from Malaysia
Building a Complete Company → Platform → Procurement → Logistics → Payment → Accounting → e-Invoice → Tax Framework
When operating cross-border e-commerce from Malaysia, the business should be structured as a complete commercial and compliance ecosystem rather than simply incorporating a Sdn. Bhd.
LHDN treats business activities conducted through digital technology, including sales, marketing, supply, and delivery, as part of Digital Business. Relevant business income earned by the company must therefore be properly included in Malaysian tax compliance.
Core Structure
Malaysia Sdn. Bhd.
↓
Global E-Commerce Platform / Independent Website
↓
Overseas Customer Order
↓
Procurement / Inventory / Dropshipping
↓
International Logistics & Delivery
↓
Overseas Customer Payment
↓
Company Bank Account
↓
Accounting + e-Invoice + Tax Compliance
Suitable for:
Amazon | Shopee | Lazada | TikTok Shop | Shopify | Independent Websites | B2B Cross-Border Sales
________________________________________
1. First Layer: Use the Malaysia Sdn. Bhd. as the Operating Entity
The company should act as the legal and financial entity of the entire cross-border e-commerce business.
For example:
ABC GLOBAL ECOMMERCE SDN. BHD.
The company may be responsible for:
• Purchasing from suppliers
• Registering e-commerce platform Merchant Accounts
• Selling to overseas customers
• Issuing Sales Invoices
• Receiving overseas business revenue
• Paying advertising, logistics, and platform fees
• Maintaining inventory and sales records
• Accounting and corporate income tax filing
The most important objective is to establish consistency among:
Company Entity + Commercial Documents + Company Bank Account + Accounting Records
________________________________________
2. Three Main Cross-Border E-Commerce Business Models
Model A | Chinese Supplier Ships Directly to Overseas Customer
China Supplier
↓
Customer Places Order Through Malaysia Sdn. Bhd. Store
↓
Malaysia Sdn. Bhd. Makes the Sale
↓
Chinese Supplier / Fulfilment Centre Ships the Goods
↓
Customer in USA / Europe / Australia / Singapore
This is a typical:
Dropshipping / Direct Fulfilment
model.
The goods may never physically enter Malaysia.
In this situation, the company should not create non-existent Malaysian import documents. Instead, it should maintain a complete transaction trail:
Customer Order → Sales Invoice → China Purchase → Supplier Payment → International Shipping → Customer Delivery → Customer Payment
________________________________________
3. Model B | China → Malaysia Warehouse → Global Customers
This is a more traditional trading model:
China Supplier
↓
Purchase
↓
Malaysia Import
↓
Customs Clearance
↓
Malaysia Warehouse
↓
Inventory
↓
Overseas Customer Order
↓
Malaysia Export
↓
Foreign Customer
This model requires additional management of:
• Import Declaration
• HS Code
• Import Duty
• Sales Tax, where applicable
• Freight
• Warehouse
• Inventory
• Export Declaration
• International Shipping
Sales Tax is a single-stage tax that generally applies at specified taxable stages such as the importation of taxable goods or taxable goods manufactured locally.
Therefore, when goods enter Malaysia, the treatment must be assessed based on the product, HS Code, available exemptions, and the actual customs structure.
The company should not simply assume that:
“The goods will be exported later”
means that no Sales Tax applies upon importation.
________________________________________
4. Model C | China → Overseas Fulfilment Warehouse → Overseas Customer
For example, an Amazon business may operate as follows:
China Supplier
↓
Malaysia Sdn. Bhd. Purchases the Goods
↓
China → USA
↓
Amazon FBA / US Fulfilment Warehouse
↓
Amazon Customer
↓
Sales Revenue → Malaysia Company
The goods may again never enter Malaysia.
In such a case, the company should pay particular attention to retaining:
• China Supplier Invoice
• Company Payment Record
• Freight Documents
• Overseas Import / Customs Documents
• FBA Inventory Records
• Platform Sales Reports
• Platform Fee Reports
• Customer Sales Records
• Settlement Reports
• Malaysia Company Bank Receipts
The company should also consider whether holding inventory or conducting activities in another country may create local obligations relating to:
VAT / GST / Sales Tax / Customs / Permanent Establishment / Other Local Taxes
________________________________________
5. How Should Purchases Be Recorded?
Assume the Malaysian company purchases through:
1688 / Alibaba / Taobao / Manufacturer
The company should retain:
Supplier Invoice / Platform Order
↓
Purchase Summary / English Translation
↓
Company Payment
↓
Shipping / Logistics
↓
Inventory / Customer Delivery
If the foreign supplier does not provide an English Invoice, the company should not create a false supplier invoice.
The appropriate approach is to retain:
Original Chinese Documents + Platform Order + Payment Record + English Purchase Summary + Logistics Evidence
________________________________________
6. e-Invoice: Foreign Purchases and Self-Billed e-Invoice
This is now an important area for cross-border e-commerce businesses.
HASiL's cross-border guidance covers both:
Foreign Supplier → Malaysian Buyer
and:
Malaysian Seller → Foreign Buyer
Where the Malaysian company has entered the applicable e-Invoice implementation scope, a foreign supplier is generally not responsible for issuing a Malaysian e-Invoice to HASiL.
Instead, the Malaysian buyer may need to handle the transaction through the applicable Self-Billed e-Invoice mechanism.
For example:
Malaysia Sdn. Bhd.
↓
Purchases Goods from Chinese Supplier
↓
China Supplier Invoice
↓
Self-Billed e-Invoice
↓
Accounting Purchase
Therefore, a proper e-commerce compliance structure should not focus only on Sales e-Invoices. Cross-border purchases may also need to be integrated into the company's e-Invoice process.
________________________________________
7. Sales to Foreign Customers
For example:
Malaysia Sdn. Bhd. → US Customer
This is a:
Malaysian Seller → Foreign Buyer
cross-border transaction.
The company should maintain:
Platform Order
↓
Sales Invoice / e-Invoice, where applicable
↓
Platform Settlement
↓
Customer / Platform Payment
↓
Company Bank Account
A traditional:
Commercial Invoice / Platform Invoice
and Malaysia's:
e-Invoice
should not be treated as the same compliance concept.
________________________________________
8. Do Not Record Only the Net Amount Received from the Platform
This is one of the most common accounting mistakes in cross-border e-commerce.
For example:
Amazon Gross Sales:
RM100,000
Platform deductions:
Commission: RM8,000
Advertising: RM5,000
Fulfilment Fees: RM7,000
Net amount transferred into the company bank account:
RM80,000
The company should not simply record:
Sales Revenue = RM80,000
A more appropriate accounting approach may require the platform reports to identify:
Gross Sales: RM100,000
less:
Amazon Commission: RM8,000
less:
Advertising: RM5,000
less:
Fulfilment Fees: RM7,000
Net Settlement:
RM80,000
The company should therefore download and retain:
Platform Sales Report + Fee Report + Settlement Report + Bank Statement
________________________________________
9. Use the Company Bank Account to Complete the Money Flow
Recommended collection flow:
Amazon / Shopify / Payment Gateway / Foreign Customer
↓
Malaysia Sdn. Bhd. Bank Account
Recommended payment flow:
Malaysia Company Bank Account
↓
Supplier / Freight / Advertising / Software / Warehouse
This establishes:
Business Revenue Enters the Company → Business Expenses Are Paid by the Company → Bank Transactions Reconcile with the Accounts
The long-term use of directors' or shareholders' personal bank accounts for receiving company revenue should be avoided.
________________________________________
10. Common Business Costs in Cross-Border E-Commerce
Genuine business expenses may include:
• Product Purchases / COGS
• Amazon / Shopee / TikTok Commission
• Payment Gateway Fees
• Freight / Courier
• Fulfilment Fees
• Warehouse Rental
• Advertising / Google / Meta / TikTok Ads
• Shopify / Software / Cloud / Server
• Staff Salaries
• Accounting / Tax / Company Secretarial Fees
• Business Insurance
• Business Bank Charges
HASiL's guidance on Digital Business also includes examples of allowable business expenses such as:
• Wages
• Employee EPF / SOCSO
• Business Insurance
• Business Premises Rental
• Business Loan Interest
• Domain Annual Fees
• Server Rental
subject to the applicable conditions.
Capital assets should be considered separately under the relevant Capital Allowance rules.
________________________________________
11. Foreign Exchange Gain / Loss
Cross-border e-commerce businesses commonly transact in:
USD / SGD / EUR / GBP / AUD / CNY
For example:
Amazon Settlement = USD100,000
The Malaysian company will still need to account for the transaction according to its functional currency and applicable accounting policies.
This may result in:
Foreign Exchange Gain
or:
Foreign Exchange Loss
The company should retain:
Platform Statement + Foreign Currency Account Statement + Exchange Record + Malaysia Bank Statement
for accounting reconciliation.
________________________________________
12. How Is Corporate Income Tax Calculated?
Cross-border e-commerce tax is not calculated simply as:
Turnover × Corporate Tax Rate
A more appropriate general structure is:
Sales Revenue
− Cost of Goods Sold
− Allowable Business Expenses
± Tax Adjustments
= Chargeable Income
↓
Then apply the company's actual applicable:
Corporate Income Tax Rate
HASiL also requires income from Digital Business to be properly reported, while qualifying business expenses incurred in producing the income may be treated according to the applicable tax rules.
________________________________________
13. Do Not Forget CP204 After the Company Commences Operations
Once the company begins business operations, it will also enter the ongoing corporate tax compliance cycle.
Under the applicable HASiL requirements, a newly commencing company may need to submit e-CP204 within the prescribed period after commencement of operations, while instalment payments and the filing of the company's e-C return are subject to their respective statutory timelines.
Therefore, cross-border e-commerce accounting should not be treated as:
“Wait until year-end and give everything to the accountant.”
A better approach is:
Monthly Bookkeeping + Monthly Reconciliation
________________________________________
14. The Four Lines That Must Reconcile
A properly structured Malaysia Cross-Border E-Commerce company should maintain four interconnected records:
① Goods Flow
Supplier → Warehouse / Fulfilment → Customer
② Money Flow
Customer / Platform → Company Bank → Supplier / Expenses
③ Document Flow
Purchase → Sales → Shipping → Settlement
④ Accounting Flow
Revenue → COGS → Expenses → Forex → Profit → Tax
When all four flows can be cross-verified, the company will be in a much stronger position when dealing with:
• LHDN
• RMCD
• Bank KYC / AMLA
• Audit
• Investor Due Diligence
________________________________________
Business Growth Can Be Divided into Three Stages
Stage 1 | Asset-Light Market Testing
Malaysia Sdn. Bhd. → China Supplier → Direct Dropshipping → Foreign Customer
Main advantage:
Lower Inventory + Lower Warehousing Costs
________________________________________
Stage 2 | Stable Sales
Malaysia Sdn. Bhd. → Bulk Purchase → Malaysia / Overseas Fulfilment Warehouse → Global Customers
At this stage, the company begins building:
• Inventory management
• Logistics capacity
• Bulk purchasing capability
• More structured platform and accounting records
________________________________________
Stage 3 | Scaling Up
When import volume, export volume, and inventory values increase significantly, the company can consider evaluating:
• Free Zone
• Licensed Warehouse
• Regional Fulfilment
• Overseas Warehouse
• LMW, where genuine manufacturing activities are involved
At this stage, the business evolves from:
“Operating an online store”
to:
Global Supply Chain + Customs + Tax + Cash Flow Planning
________________________________________
Core Principle
Operating cross-border e-commerce from Malaysia requires more than simply incorporating a Sdn. Bhd.
The real objective is to establish a complete commercial structure that can demonstrate:
Who sold the goods?
Who supplied the goods?
Where did the goods go?
How did the money move?
How was the profit generated?
The location of the e-commerce platform, inventory, and customers may also create local VAT / GST / Sales Tax, customs, permanent establishment, or other tax obligations in overseas jurisdictions. Once the company expands into a particular foreign market, the applicable local rules should be reviewed separately.
Building a Complete Company → Platform → Procurement → Logistics → Payment → Accounting → e-Invoice → Tax Framework
When operating cross-border e-commerce from Malaysia, the business should be structured as a complete commercial and compliance ecosystem rather than simply incorporating a Sdn. Bhd.
LHDN treats business activities conducted through digital technology, including sales, marketing, supply, and delivery, as part of Digital Business. Relevant business income earned by the company must therefore be properly included in Malaysian tax compliance.
Core Structure
Malaysia Sdn. Bhd.
↓
Global E-Commerce Platform / Independent Website
↓
Overseas Customer Order
↓
Procurement / Inventory / Dropshipping
↓
International Logistics & Delivery
↓
Overseas Customer Payment
↓
Company Bank Account
↓
Accounting + e-Invoice + Tax Compliance
Suitable for:
Amazon | Shopee | Lazada | TikTok Shop | Shopify | Independent Websites | B2B Cross-Border Sales
________________________________________
1. First Layer: Use the Malaysia Sdn. Bhd. as the Operating Entity
The company should act as the legal and financial entity of the entire cross-border e-commerce business.
For example:
ABC GLOBAL ECOMMERCE SDN. BHD.
The company may be responsible for:
• Purchasing from suppliers
• Registering e-commerce platform Merchant Accounts
• Selling to overseas customers
• Issuing Sales Invoices
• Receiving overseas business revenue
• Paying advertising, logistics, and platform fees
• Maintaining inventory and sales records
• Accounting and corporate income tax filing
The most important objective is to establish consistency among:
Company Entity + Commercial Documents + Company Bank Account + Accounting Records
________________________________________
2. Three Main Cross-Border E-Commerce Business Models
Model A | Chinese Supplier Ships Directly to Overseas Customer
China Supplier
↓
Customer Places Order Through Malaysia Sdn. Bhd. Store
↓
Malaysia Sdn. Bhd. Makes the Sale
↓
Chinese Supplier / Fulfilment Centre Ships the Goods
↓
Customer in USA / Europe / Australia / Singapore
This is a typical:
Dropshipping / Direct Fulfilment
model.
The goods may never physically enter Malaysia.
In this situation, the company should not create non-existent Malaysian import documents. Instead, it should maintain a complete transaction trail:
Customer Order → Sales Invoice → China Purchase → Supplier Payment → International Shipping → Customer Delivery → Customer Payment
________________________________________
3. Model B | China → Malaysia Warehouse → Global Customers
This is a more traditional trading model:
China Supplier
↓
Purchase
↓
Malaysia Import
↓
Customs Clearance
↓
Malaysia Warehouse
↓
Inventory
↓
Overseas Customer Order
↓
Malaysia Export
↓
Foreign Customer
This model requires additional management of:
• Import Declaration
• HS Code
• Import Duty
• Sales Tax, where applicable
• Freight
• Warehouse
• Inventory
• Export Declaration
• International Shipping
Sales Tax is a single-stage tax that generally applies at specified taxable stages such as the importation of taxable goods or taxable goods manufactured locally.
Therefore, when goods enter Malaysia, the treatment must be assessed based on the product, HS Code, available exemptions, and the actual customs structure.
The company should not simply assume that:
“The goods will be exported later”
means that no Sales Tax applies upon importation.
________________________________________
4. Model C | China → Overseas Fulfilment Warehouse → Overseas Customer
For example, an Amazon business may operate as follows:
China Supplier
↓
Malaysia Sdn. Bhd. Purchases the Goods
↓
China → USA
↓
Amazon FBA / US Fulfilment Warehouse
↓
Amazon Customer
↓
Sales Revenue → Malaysia Company
The goods may again never enter Malaysia.
In such a case, the company should pay particular attention to retaining:
• China Supplier Invoice
• Company Payment Record
• Freight Documents
• Overseas Import / Customs Documents
• FBA Inventory Records
• Platform Sales Reports
• Platform Fee Reports
• Customer Sales Records
• Settlement Reports
• Malaysia Company Bank Receipts
The company should also consider whether holding inventory or conducting activities in another country may create local obligations relating to:
VAT / GST / Sales Tax / Customs / Permanent Establishment / Other Local Taxes
________________________________________
5. How Should Purchases Be Recorded?
Assume the Malaysian company purchases through:
1688 / Alibaba / Taobao / Manufacturer
The company should retain:
Supplier Invoice / Platform Order
↓
Purchase Summary / English Translation
↓
Company Payment
↓
Shipping / Logistics
↓
Inventory / Customer Delivery
If the foreign supplier does not provide an English Invoice, the company should not create a false supplier invoice.
The appropriate approach is to retain:
Original Chinese Documents + Platform Order + Payment Record + English Purchase Summary + Logistics Evidence
________________________________________
6. e-Invoice: Foreign Purchases and Self-Billed e-Invoice
This is now an important area for cross-border e-commerce businesses.
HASiL's cross-border guidance covers both:
Foreign Supplier → Malaysian Buyer
and:
Malaysian Seller → Foreign Buyer
Where the Malaysian company has entered the applicable e-Invoice implementation scope, a foreign supplier is generally not responsible for issuing a Malaysian e-Invoice to HASiL.
Instead, the Malaysian buyer may need to handle the transaction through the applicable Self-Billed e-Invoice mechanism.
For example:
Malaysia Sdn. Bhd.
↓
Purchases Goods from Chinese Supplier
↓
China Supplier Invoice
↓
Self-Billed e-Invoice
↓
Accounting Purchase
Therefore, a proper e-commerce compliance structure should not focus only on Sales e-Invoices. Cross-border purchases may also need to be integrated into the company's e-Invoice process.
________________________________________
7. Sales to Foreign Customers
For example:
Malaysia Sdn. Bhd. → US Customer
This is a:
Malaysian Seller → Foreign Buyer
cross-border transaction.
The company should maintain:
Platform Order
↓
Sales Invoice / e-Invoice, where applicable
↓
Platform Settlement
↓
Customer / Platform Payment
↓
Company Bank Account
A traditional:
Commercial Invoice / Platform Invoice
and Malaysia's:
e-Invoice
should not be treated as the same compliance concept.
________________________________________
8. Do Not Record Only the Net Amount Received from the Platform
This is one of the most common accounting mistakes in cross-border e-commerce.
For example:
Amazon Gross Sales:
RM100,000
Platform deductions:
Commission: RM8,000
Advertising: RM5,000
Fulfilment Fees: RM7,000
Net amount transferred into the company bank account:
RM80,000
The company should not simply record:
Sales Revenue = RM80,000
A more appropriate accounting approach may require the platform reports to identify:
Gross Sales: RM100,000
less:
Amazon Commission: RM8,000
less:
Advertising: RM5,000
less:
Fulfilment Fees: RM7,000
Net Settlement:
RM80,000
The company should therefore download and retain:
Platform Sales Report + Fee Report + Settlement Report + Bank Statement
________________________________________
9. Use the Company Bank Account to Complete the Money Flow
Recommended collection flow:
Amazon / Shopify / Payment Gateway / Foreign Customer
↓
Malaysia Sdn. Bhd. Bank Account
Recommended payment flow:
Malaysia Company Bank Account
↓
Supplier / Freight / Advertising / Software / Warehouse
This establishes:
Business Revenue Enters the Company → Business Expenses Are Paid by the Company → Bank Transactions Reconcile with the Accounts
The long-term use of directors' or shareholders' personal bank accounts for receiving company revenue should be avoided.
________________________________________
10. Common Business Costs in Cross-Border E-Commerce
Genuine business expenses may include:
• Product Purchases / COGS
• Amazon / Shopee / TikTok Commission
• Payment Gateway Fees
• Freight / Courier
• Fulfilment Fees
• Warehouse Rental
• Advertising / Google / Meta / TikTok Ads
• Shopify / Software / Cloud / Server
• Staff Salaries
• Accounting / Tax / Company Secretarial Fees
• Business Insurance
• Business Bank Charges
HASiL's guidance on Digital Business also includes examples of allowable business expenses such as:
• Wages
• Employee EPF / SOCSO
• Business Insurance
• Business Premises Rental
• Business Loan Interest
• Domain Annual Fees
• Server Rental
subject to the applicable conditions.
Capital assets should be considered separately under the relevant Capital Allowance rules.
________________________________________
11. Foreign Exchange Gain / Loss
Cross-border e-commerce businesses commonly transact in:
USD / SGD / EUR / GBP / AUD / CNY
For example:
Amazon Settlement = USD100,000
The Malaysian company will still need to account for the transaction according to its functional currency and applicable accounting policies.
This may result in:
Foreign Exchange Gain
or:
Foreign Exchange Loss
The company should retain:
Platform Statement + Foreign Currency Account Statement + Exchange Record + Malaysia Bank Statement
for accounting reconciliation.
________________________________________
12. How Is Corporate Income Tax Calculated?
Cross-border e-commerce tax is not calculated simply as:
Turnover × Corporate Tax Rate
A more appropriate general structure is:
Sales Revenue
− Cost of Goods Sold
− Allowable Business Expenses
± Tax Adjustments
= Chargeable Income
↓
Then apply the company's actual applicable:
Corporate Income Tax Rate
HASiL also requires income from Digital Business to be properly reported, while qualifying business expenses incurred in producing the income may be treated according to the applicable tax rules.
________________________________________
13. Do Not Forget CP204 After the Company Commences Operations
Once the company begins business operations, it will also enter the ongoing corporate tax compliance cycle.
Under the applicable HASiL requirements, a newly commencing company may need to submit e-CP204 within the prescribed period after commencement of operations, while instalment payments and the filing of the company's e-C return are subject to their respective statutory timelines.
Therefore, cross-border e-commerce accounting should not be treated as:
“Wait until year-end and give everything to the accountant.”
A better approach is:
Monthly Bookkeeping + Monthly Reconciliation
________________________________________
14. The Four Lines That Must Reconcile
A properly structured Malaysia Cross-Border E-Commerce company should maintain four interconnected records:
① Goods Flow
Supplier → Warehouse / Fulfilment → Customer
② Money Flow
Customer / Platform → Company Bank → Supplier / Expenses
③ Document Flow
Purchase → Sales → Shipping → Settlement
④ Accounting Flow
Revenue → COGS → Expenses → Forex → Profit → Tax
When all four flows can be cross-verified, the company will be in a much stronger position when dealing with:
• LHDN
• RMCD
• Bank KYC / AMLA
• Audit
• Investor Due Diligence
________________________________________
Business Growth Can Be Divided into Three Stages
Stage 1 | Asset-Light Market Testing
Malaysia Sdn. Bhd. → China Supplier → Direct Dropshipping → Foreign Customer
Main advantage:
Lower Inventory + Lower Warehousing Costs
________________________________________
Stage 2 | Stable Sales
Malaysia Sdn. Bhd. → Bulk Purchase → Malaysia / Overseas Fulfilment Warehouse → Global Customers
At this stage, the company begins building:
• Inventory management
• Logistics capacity
• Bulk purchasing capability
• More structured platform and accounting records
________________________________________
Stage 3 | Scaling Up
When import volume, export volume, and inventory values increase significantly, the company can consider evaluating:
• Free Zone
• Licensed Warehouse
• Regional Fulfilment
• Overseas Warehouse
• LMW, where genuine manufacturing activities are involved
At this stage, the business evolves from:
“Operating an online store”
to:
Global Supply Chain + Customs + Tax + Cash Flow Planning
________________________________________
Core Principle
Operating cross-border e-commerce from Malaysia requires more than simply incorporating a Sdn. Bhd.
The real objective is to establish a complete commercial structure that can demonstrate:
Who sold the goods?
Who supplied the goods?
Where did the goods go?
How did the money move?
How was the profit generated?
The location of the e-commerce platform, inventory, and customers may also create local VAT / GST / Sales Tax, customs, permanent establishment, or other tax obligations in overseas jurisdictions. Once the company expands into a particular foreign market, the applicable local rules should be reviewed separately.
从马来西亚进行跨境电商架构
“从马来西亚进行跨境电商”设计成一套完整的 公司 → 平台 → 采购 → 物流 → 收款 → 会计 → e-Invoice → 税务架构。LHDN 将通过数字技术进行销售、营销、供货/交付等活动纳入 Digital Business 范畴，公司取得的相关营业收入需要纳入马来西亚税务合规。
Malaysia Sdn. Bhd. → Global E-Commerce
适合经营：
Amazon｜Shopee｜Lazada｜TikTok Shop｜Shopify｜独立站｜B2B跨境销售
核心概念：
Malaysia Sdn. Bhd.
↓
全球电商平台 / 独立网站
↓
海外客户下单
↓
采购 / 库存 / Dropshipping
↓
国际物流交付
↓
海外客户付款
↓
公司银行账户
↓
会计入账 + e-Invoice + Tax Compliance
________________________________________
一、第一层：以马来西亚 Sdn. Bhd. 作为经营主体
公司作为整个跨境电商业务的法律及财务主体。
例如：
ABC GLOBAL ECOMMERCE SDN. BHD.
由公司负责：
• 与供应商采购
• 注册电商平台 Merchant Account
• 向海外客户销售
• 开具 Sales Invoice
• 收取海外营业收入
• 支付广告、物流及平台费用
• 建立库存及销售记录
• 会计及公司所得税申报
最重要的是建立：
公司主体 + 商业文件 + 公司银行账户 + 会计账目
四者一致的经营架构。
________________________________________
二、跨境电商主要有三种业务模式
模式 A｜中国供应商直接发海外客户
China Supplier
↓
客户在 Malaysia Sdn. Bhd. 店铺下单
↓
Malaysia Sdn. Bhd. 销售
↓
中国供应商 / Fulfilment Centre 发货
↓
USA / Europe / Australia / Singapore Customer
这就是典型：
Dropshipping / Direct Fulfilment
货物可能完全没有进入马来西亚。
这种模式不应制造不存在的马来西亚进口文件，而应保存：
Customer Order → Sales Invoice → China Purchase → Supplier Payment → International Shipping → Customer Delivery → Customer Payment
完整证据链。
________________________________________
三、模式 B｜中国 → 马来西亚仓库 → 全球客户
这是更传统的贸易模式：
China Supplier
↓
采购
↓
Malaysia Import
↓
Customs Clearance
↓
Malaysia Warehouse
↓
库存
↓
海外客户下单
↓
Malaysia Export
↓
Foreign Customer
这种模式需要额外管理：
• Import Declaration
• HS Code
• Import Duty
• Sales Tax（如适用）
• Freight
• Warehouse
• Inventory
• Export Declaration
• International Shipping
Sales Tax 是单阶段税，原则上涉及进口货物及本地制造的应税货物；因此进口进入马来西亚时，需要根据商品、HS Code、豁免及具体海关架构判断，而不能因为“以后会出口”就直接假设进口一定没有 Sales Tax。
________________________________________
四、模式 C｜中国 → 海外 Fulfilment Warehouse → 海外客户
例如经营 Amazon：
China Supplier
↓
Malaysia Sdn. Bhd. Purchase
↓
China → USA
↓
Amazon FBA / US Fulfilment Warehouse
↓
Amazon Customer
↓
Sales Revenue → Malaysia Company
货物同样可能完全没有进入马来西亚。
这种情况下应特别保存：
**China Supplier Invoice
• Company Payment
• Freight
• Overseas Import / Customs Documents
• FBA Inventory
• Platform Sales Report
• Platform Fees
• Customer Sales
• Settlement Report
• Malaysia Company Bank Receipt**
同时，公司还要检查库存所在国家是否产生当地的 VAT / GST / Sales Tax / Customs / Permanent Establishment 等义务。
________________________________________
五、采购端怎么做账？
假设马来西亚公司通过：
1688 / Alibaba / Taobao / Manufacturer
采购。
应保存：
Supplier Invoice / Platform Order
↓
Purchase Summary / English Translation
↓
Company Payment
↓
Shipping / Logistics
↓
Inventory / Customer Delivery
如果外国供应商没有英文 Invoice，也不要自行制造供应商 Invoice。
正确做法是：
保存原始中文凭证 + 平台订单 + 付款记录 + 英文 Purchase Summary + 物流证明。
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六、e-Invoice：外国采购需要特别注意 Self-Billed
这是现在跨境电商非常重要的一环。
HASiL 的跨境交易指引明确涵盖：
Foreign Supplier → Malaysian Buyer
以及：
Malaysian Seller → Foreign Buyer
两种方向。
在公司已经进入适用 e-Invoice 要求的情况下，对于外国供应商向马来西亚公司提供货物或服务，外国供应商本身并不负责向 HASiL 开具马来西亚 e-Invoice；马来西亚买方需要按照适用规则处理 Self-Billed e-Invoice。
例如：
Malaysia Sdn. Bhd.
↓
购买中国供应商货物
↓
China Supplier Invoice
↓
Self-Billed e-Invoice
↓
Accounting Purchase
因此以后不能只关注“Sales e-Invoice”，跨境采购端也需要纳入 e-Invoice 流程设计。
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七、销售给外国客户
例如：
Malaysia Sdn. Bhd. → US Customer
属于：
Malaysian Seller → Foreign Buyer
HASiL明确把这种情况列入 Cross-Border Transaction。
公司应保存：
Platform Order
↓
Sales Invoice / e-Invoice（适用时）
↓
Platform Settlement
↓
Customer / Platform Payment
↓
Company Bank Account
传统 Commercial Invoice / Platform Invoice 与马来西亚 e-Invoice 的合规概念不要混为一谈。
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八、平台收款不要只看银行最终入账金额
这是跨境电商会计非常容易做错的地方。
例如：
Amazon 总销售：
RM100,000
平台扣：
Commission RM8,000
Advertising RM5,000
Fulfilment RM7,000
最终汇入公司银行：
RM80,000
不能简单做账：
Sales Revenue = RM80,000
更合理的会计逻辑通常需要根据平台报告识别：
Gross Sales RM100,000
减：
Amazon Commission RM8,000
减：
Advertising RM5,000
减：
Fulfilment RM7,000
最终 Settlement：
RM80,000
因此必须下载并保存：
Platform Sales Report + Fee Report + Settlement Report + Bank Statement
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九、公司银行账户负责资金闭环
建议：
收款
Amazon / Shopify / Payment Gateway / Foreign Customer
↓
Malaysia Sdn. Bhd. Bank Account
付款
Malaysia Company Bank Account
↓
Supplier / Freight / Advertising / Software / Warehouse
形成：
销售收入进公司 → 商业费用从公司支付 → 银行流水与账目对应
避免长期使用董事或股东个人账户收取公司营业收入。
________________________________________
十、跨境电商常见可记录商业成本
公司真实经营产生的费用可能包括：
商品采购 / COGS
Amazon / Shopee / TikTok Commission
Payment Gateway Fees
Freight / Courier
Fulfilment Fees
Warehouse Rental
Advertising / Google / Meta / TikTok Ads
Shopify / Software / Cloud / Server
Staff Salary
Accounting / Tax / Company Secretarial
Business Insurance
Business Bank Charges
HASiL 对 Digital Business 的官方说明也明确列举工资、员工 EPF/SOCSO、营业保险、营业场所租金、商业贷款利息、Domain 年费及 Server Rental 等作为允许商业费用的例子；资本资产则需要另外考虑 Capital Allowance。
________________________________________
十一、外币汇兑损益
跨境电商通常涉及：
USD / SGD / EUR / GBP / AUD / CNY
例如：
Amazon Settlement = USD100,000
但马来西亚公司进行会计记录时，需要按照公司的功能货币及适用会计政策处理。
因此可能产生：
Foreign Exchange Gain
或
Foreign Exchange Loss
公司应保存：
Platform Statement + Foreign Currency Account + Exchange Record + Malaysia Bank Statement
交由会计进行核对。
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十二、公司所得税怎么计算？
跨境电商不是：
营业额 × 公司税率
而是大致按照：
Sales Revenue
－ Cost of Goods Sold
－ Allowable Business Expenses
± Tax Adjustments
＝ Chargeable Income
↓
再按照公司实际适用税率计算 Corporate Income Tax。
HASiL也明确说明，Digital Business 的收入需要申报，同时与产生营业收入有关的合资格商业费用可以按适用规则处理。
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十三、公司开始经营后不要忘记 CP204
公司正式开始经营后，还会进入企业所得税的持续申报流程。
HASiL目前说明，新公司开始营运后，一般需要在开始营运后的3个月内提交 e-CP204；第一年度的估计税款通常从基期第6个月开始缴纳，而公司 e-C 一般须在会计期间结束后7个月内提交。
所以跨境电商不是年底才把资料一次性交给会计。
建议：
每个月做账 + 每个月对账。
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十四、最重要：四条线必须能够对应
一家规范的 Malaysia Cross-Border E-Commerce 公司，应建立：
① 商品流 Goods Flow
Supplier → Warehouse / Fulfilment → Customer
② 资金流 Money Flow
Customer / Platform → Company Bank → Supplier / Expenses
③ 单据流 Document Flow
Purchase → Sales → Shipping → Settlement
④ 会计流 Accounting Flow
Revenue → COGS → Expenses → Forex → Profit → Tax
四条线能够互相验证，公司未来面对：
LHDN
RMCD
Bank KYC / AMLA
Audit
Investor Due Diligence
都会更加清晰。
企业成长可以分三个阶段
第一阶段｜轻资产测试市场
Malaysia Sdn. Bhd. → China Supplier → Direct Dropshipping → Foreign Customer
优点是库存和仓储成本较低。
第二阶段｜销售稳定
Malaysia Sdn. Bhd. → Bulk Purchase → Malaysia / Overseas Fulfilment Warehouse → Global Customers
开始建立库存、物流和批量采购能力。
第三阶段｜规模化
当进口量、出口量及库存金额明显增加后，再研究：
Free Zone / Licensed Warehouse / Regional Fulfilment / Overseas Warehouse / LMW（涉及实际制造时）
重点已经从“开一家网店”升级成：
Global Supply Chain + Customs + Tax + Cash Flow Planning
核心原则： 从马来西亚做跨境电商，真正需要建立的不是单独一个 Sdn. Bhd.，而是一套能够证明 谁卖货、向谁采购、货去了哪里、钱怎么进出、利润如何形成 的完整商业架构。跨境平台所在国家、库存所在地及客户所在地还可能产生当地 VAT/GST/Sales Tax、海关或其他税务义务，因此业务进入特定海外市场后，应另外检查当地规则。
Aug 26,2026