1. Proof of Income: This document is issued whenever a sale or other transaction is made to recognise income of taxpayers; and
2. Proof of Expense: This type of document covers purchases made or other spending by taxpayers. It also includes returns and discounts.
It can also be used to correct or subtract an income receipt in terms of the amounts documented. In addition, there are certain circumstances where taxpayers would have to issue self-billed e-Invoice to document an expense such as foreign transactions.
For example, if the taxpayer acquired goods and/or services from foreign supplier and received an invoice from the foreign supplier who does not use Malaysia’s MyInvois System, the taxpayer would be required to issue a self-billed e-Invoice to document the expense.
必须开具电子发票的情境：
1. 收入证明（Proof of Income）
此类文件需在发生销售或其他收入相关交易时开具，用于确认纳税人的收入。
此类文件涵盖纳税人所进行的采购或其他支出，包括退货和折扣等情况。
它也可以用于更正或减少已记录的收入金额。
例如：
当纳税人从外国供应商采购商品或服务，并收到该外国供应商开具的发票，但该供应商并未使用马来西亚的 MyInvois 系统，则纳税人需自行开具一张自开式电子发票来记录此项支出。
- 收入 → 必须开具电子发票以证明收入。
- 支出 → 也需通过电子发票记录，尤其是在处理折扣、退货或外国供应商发票时，需开具自开式电子发票。
BR 22160 
US 11519 
VN 9098 
CN 2763 
TR 2210 
SG 2113 
AR 1894 
AU 1689 
