Dropshipping is a retail business model where an online store sells products without keeping them in stock.
Instead, the store forwards customer orders to a supplier who ships the product directly to the customer.
After the implementation of e-invoice, drop-shipper should issue e-invoice to customers, and request e-invoice from supplier.
If goods are directly drop-shipped from a foreign supplier to a Malaysian buyer, how should e-invoices be handled?
- Issue a self-billed e-invoice for goods purchased from the foreign supplier (customs form reference optional).
- Issue an e-invoice for goods sold to the Malaysian buyer (customs form reference optional).