Purchasing Goods from Overseas | Accounting Guide for Non-English Foreign Invoices 从外国采购货品｜非英文外国发票入账指导
Operating a Malaysia Private Limited Company (Sdn. Bhd.)
Purchasing Goods from Overseas | Accounting Guide for Non-English Foreign Invoices
When a Malaysian Private Limited Company (Sdn. Bhd.) purchases goods from suppliers in China, Thailand, Vietnam, Japan, South Korea, or other countries, the supplier's Invoice / Commercial Invoice should be properly retained and submitted to the company's accountant for review and accounting purposes, even if the invoice is not issued in English.
To maintain complete and properly documented purchasing records, the following practices are recommended.
Step 1 | Obtain a Proper Invoice from the Foreign Supplier
The foreign supplier's invoice should, as far as possible, clearly state:
• Supplier's name
• Supplier's address
• Local company registration number or tax identification number (if applicable)
• Invoice Number
• Invoice Date
• Name of the Malaysian purchasing company
• Description of goods
• Quantity and unit price
• Total purchase amount
• Transaction currency, such as CNY, USD, JPY, THB, etc.
Important: The Malaysian buyer's name shown on the invoice should preferably match the Sdn. Bhd.'s registered company name with SSM.
Step 2 | Prepare an English Translation for Non-English Invoices
If the foreign invoice is issued in Chinese, Thai, Vietnamese, Japanese, Korean, or another non-English language, it is advisable to prepare an English Translation that clearly explains the transaction.
The translation should include at least:
Supplier Name
Invoice Number & Date
Buyer / Company Name
Description of Goods
Quantity
Unit Price
Total Amount
Currency
Both documents should be retained:
Original Foreign Supplier Invoice + English Translation
The English translation does not replace the original invoice. Instead, it serves as a supporting document to enable accountants, auditors, and relevant regulatory authorities to clearly understand the underlying transaction.
For material transactions, tax reviews, audits, or where specifically requested by a regulatory authority, a translation prepared or certified by a qualified translator may be required.
Step 3 | Retain Purchasing and Commercial Supporting Documents
A foreign supplier's invoice alone may not always be sufficient to demonstrate the complete commercial substance of a purchase.
It is advisable to retain supporting documents such as:
• Purchase Order (PO)
• Quotation / Proforma Invoice
• Sales / Purchase Agreement
• Commercial Invoice
• Packing List
• Shipping Documents
• Bill of Lading / Air Waybill
• Courier / Freight Documents
• Customs Documents
• Import Declaration (if applicable)
• Supplier Communications / Order Confirmation
• Delivery / Warehouse Receiving Records
This helps establish a complete transaction trail:
Purchase Order → Foreign Supplier Invoice → Payment → International Shipping → Customs Clearance → Goods Received
Step 4 | Use the Company's Bank Account for Payment Where Possible
It is advisable for the Malaysian Sdn. Bhd.'s corporate bank account to make payments directly to foreign suppliers.
After payment, retain:
• Telegraphic Transfer (TT) records
• Bank Remittance Advice
• SWIFT / International Transfer Records
• Company Bank Statements
• Payment Vouchers
The beneficiary's name, amount, and transaction details appearing in the banking records should, as far as possible, correspond with the foreign supplier and the relevant invoice.
Step 5 | Accounting for Purchases in Foreign Currencies
For example, a Malaysian company purchases goods from a supplier in China:
Invoice Amount: CNY 100,000
When the company makes payment through its bank, the transaction will have a corresponding MYR value and exchange-rate information.
The accountant will translate the foreign-currency transaction into MYR (Malaysian Ringgit) for accounting purposes in accordance with the applicable accounting policies and relevant transaction date.
The company should therefore retain:
Foreign Currency Invoice + Exchange Rate / Accounting Record + Bank Payment Record
If the invoice date and payment date are different and exchange-rate movements result in a difference, the accountant will account for the relevant Foreign Exchange Gain / Loss in accordance with the applicable accounting treatment.
Step 6 | Additional Records for Payments Made by Directors or Third Parties
If the company is newly incorporated and has not yet opened its corporate bank account, a director, shareholder, or other authorised person may initially pay the foreign supplier on behalf of the company.
Such a transaction should not simply be treated as an ordinary payment made from the company's bank account.
The company should retain:
• Foreign supplier's Invoice
• Payment evidence from the person making the payment
• Bank transaction records
• Purchasing and shipping documents
• Explanation and internal records showing that the payment was made on behalf of the company
• Any other supporting documents required by the accountant
Based on the actual circumstances, the accountant may determine whether the transaction should be recorded as a Director's Advance / Amount Owing to Director or under another appropriate accounting classification.
Never fabricate, alter, or backdate payment documents to match the accounting records. All documentation must accurately reflect the genuine transaction.
Step 7 | Pay Attention to Import, Customs Duty, and Sales Tax Documents
If the goods are physically imported into Malaysia, the company should retain the relevant documentation in addition to the foreign supplier's invoice, including:
• Customs Declaration
• Import Documentation
• Customs Duty records
• Sales Tax on Imports (if applicable)
• Freight & Insurance documentation
• Forwarding Agent Invoices
• Port / Handling Charges
These expenses may affect the cost of the goods and their accounting treatment. All relevant documents should therefore be submitted to the accountant for review.
Step 8 | Core Compliance Principles for Cross-Border Purchases
For overseas purchases, having an invoice alone does not necessarily provide sufficient evidence for proper accounting and compliance purposes.
The company should be able to reasonably demonstrate:
Who is the supplier?
What was purchased?
Why was it purchased?
Where did the goods go?
How much did the company pay?
Who received the payment?
Were the goods actually received?
A complete record should ideally establish the following trail:
Purchase Order → Supplier Invoice → English Translation → Company Payment → Shipping → Customs → Goods Received → Accounting Record
Special Reminder | Related-Party Transactions
If the foreign supplier is related to the Malaysian company's directors, shareholders, parent company, or beneficial owners, the company's accountant and tax adviser should be informed.
Related-party purchases may involve additional tax and compliance considerations, including Related Party Transactions and Transfer Pricing requirements. They should not automatically be treated in the same manner as ordinary purchases from independent third-party suppliers.
Advice for Business Owners
The language of the invoice is not the main issue. The key considerations in cross-border purchasing are whether the transaction is genuine, the documentation is complete, and the movement of funds is traceable.
From the very first overseas purchase, maintaining a complete set of:
Original Invoice + English Translation + Purchase Documentation + Payment Evidence + Shipping & Customs Documents
can significantly reduce the need to reconstruct or provide additional documentation later during accounting closing, audits, tax enquiries, and bank KYC / CDD reviews.
Purchasing Goods from Overseas | Accounting Guide for Non-English Foreign Invoices
When a Malaysian Private Limited Company (Sdn. Bhd.) purchases goods from suppliers in China, Thailand, Vietnam, Japan, South Korea, or other countries, the supplier's Invoice / Commercial Invoice should be properly retained and submitted to the company's accountant for review and accounting purposes, even if the invoice is not issued in English.
To maintain complete and properly documented purchasing records, the following practices are recommended.
Step 1 | Obtain a Proper Invoice from the Foreign Supplier
The foreign supplier's invoice should, as far as possible, clearly state:
• Supplier's name
• Supplier's address
• Local company registration number or tax identification number (if applicable)
• Invoice Number
• Invoice Date
• Name of the Malaysian purchasing company
• Description of goods
• Quantity and unit price
• Total purchase amount
• Transaction currency, such as CNY, USD, JPY, THB, etc.
Important: The Malaysian buyer's name shown on the invoice should preferably match the Sdn. Bhd.'s registered company name with SSM.
Step 2 | Prepare an English Translation for Non-English Invoices
If the foreign invoice is issued in Chinese, Thai, Vietnamese, Japanese, Korean, or another non-English language, it is advisable to prepare an English Translation that clearly explains the transaction.
The translation should include at least:
Supplier Name
Invoice Number & Date
Buyer / Company Name
Description of Goods
Quantity
Unit Price
Total Amount
Currency
Both documents should be retained:
Original Foreign Supplier Invoice + English Translation
The English translation does not replace the original invoice. Instead, it serves as a supporting document to enable accountants, auditors, and relevant regulatory authorities to clearly understand the underlying transaction.
For material transactions, tax reviews, audits, or where specifically requested by a regulatory authority, a translation prepared or certified by a qualified translator may be required.
Step 3 | Retain Purchasing and Commercial Supporting Documents
A foreign supplier's invoice alone may not always be sufficient to demonstrate the complete commercial substance of a purchase.
It is advisable to retain supporting documents such as:
• Purchase Order (PO)
• Quotation / Proforma Invoice
• Sales / Purchase Agreement
• Commercial Invoice
• Packing List
• Shipping Documents
• Bill of Lading / Air Waybill
• Courier / Freight Documents
• Customs Documents
• Import Declaration (if applicable)
• Supplier Communications / Order Confirmation
• Delivery / Warehouse Receiving Records
This helps establish a complete transaction trail:
Purchase Order → Foreign Supplier Invoice → Payment → International Shipping → Customs Clearance → Goods Received
Step 4 | Use the Company's Bank Account for Payment Where Possible
It is advisable for the Malaysian Sdn. Bhd.'s corporate bank account to make payments directly to foreign suppliers.
After payment, retain:
• Telegraphic Transfer (TT) records
• Bank Remittance Advice
• SWIFT / International Transfer Records
• Company Bank Statements
• Payment Vouchers
The beneficiary's name, amount, and transaction details appearing in the banking records should, as far as possible, correspond with the foreign supplier and the relevant invoice.
Step 5 | Accounting for Purchases in Foreign Currencies
For example, a Malaysian company purchases goods from a supplier in China:
Invoice Amount: CNY 100,000
When the company makes payment through its bank, the transaction will have a corresponding MYR value and exchange-rate information.
The accountant will translate the foreign-currency transaction into MYR (Malaysian Ringgit) for accounting purposes in accordance with the applicable accounting policies and relevant transaction date.
The company should therefore retain:
Foreign Currency Invoice + Exchange Rate / Accounting Record + Bank Payment Record
If the invoice date and payment date are different and exchange-rate movements result in a difference, the accountant will account for the relevant Foreign Exchange Gain / Loss in accordance with the applicable accounting treatment.
Step 6 | Additional Records for Payments Made by Directors or Third Parties
If the company is newly incorporated and has not yet opened its corporate bank account, a director, shareholder, or other authorised person may initially pay the foreign supplier on behalf of the company.
Such a transaction should not simply be treated as an ordinary payment made from the company's bank account.
The company should retain:
• Foreign supplier's Invoice
• Payment evidence from the person making the payment
• Bank transaction records
• Purchasing and shipping documents
• Explanation and internal records showing that the payment was made on behalf of the company
• Any other supporting documents required by the accountant
Based on the actual circumstances, the accountant may determine whether the transaction should be recorded as a Director's Advance / Amount Owing to Director or under another appropriate accounting classification.
Never fabricate, alter, or backdate payment documents to match the accounting records. All documentation must accurately reflect the genuine transaction.
Step 7 | Pay Attention to Import, Customs Duty, and Sales Tax Documents
If the goods are physically imported into Malaysia, the company should retain the relevant documentation in addition to the foreign supplier's invoice, including:
• Customs Declaration
• Import Documentation
• Customs Duty records
• Sales Tax on Imports (if applicable)
• Freight & Insurance documentation
• Forwarding Agent Invoices
• Port / Handling Charges
These expenses may affect the cost of the goods and their accounting treatment. All relevant documents should therefore be submitted to the accountant for review.
Step 8 | Core Compliance Principles for Cross-Border Purchases
For overseas purchases, having an invoice alone does not necessarily provide sufficient evidence for proper accounting and compliance purposes.
The company should be able to reasonably demonstrate:
Who is the supplier?
What was purchased?
Why was it purchased?
Where did the goods go?
How much did the company pay?
Who received the payment?
Were the goods actually received?
A complete record should ideally establish the following trail:
Purchase Order → Supplier Invoice → English Translation → Company Payment → Shipping → Customs → Goods Received → Accounting Record
Special Reminder | Related-Party Transactions
If the foreign supplier is related to the Malaysian company's directors, shareholders, parent company, or beneficial owners, the company's accountant and tax adviser should be informed.
Related-party purchases may involve additional tax and compliance considerations, including Related Party Transactions and Transfer Pricing requirements. They should not automatically be treated in the same manner as ordinary purchases from independent third-party suppliers.
Advice for Business Owners
The language of the invoice is not the main issue. The key considerations in cross-border purchasing are whether the transaction is genuine, the documentation is complete, and the movement of funds is traceable.
From the very first overseas purchase, maintaining a complete set of:
Original Invoice + English Translation + Purchase Documentation + Payment Evidence + Shipping & Customs Documents
can significantly reduce the need to reconstruct or provide additional documentation later during accounting closing, audits, tax enquiries, and bank KYC / CDD reviews.
经营马来西亚私人有限公司（Sdn. Bhd.）
从外国采购货品｜非英文外国发票入账指导
当马来西亚私人有限公司向中国、泰国、越南、日本、韩国或其他国家的供应商采购货品时，外国供应商开具的 Invoice / Commercial Invoice 即使并非英文，也应妥善保存并交由会计进行审核及入账。
为了建立完整的公司采购记录，建议按照以下方式处理。
第一步｜取得外国供应商正式发票
外国供应商的发票应尽可能清楚显示：
• 供应商名称
• 供应商地址
• 当地公司注册号或税务编号（如适用）
• Invoice Number
• Invoice Date
• 马来西亚采购公司名称
• 货品名称及说明
• 数量及单价
• 总采购金额
• 交易币种，例如 CNY、USD、JPY、THB 等
重点：发票上的马来西亚买方名称，建议与 SSM 注册的 Sdn. Bhd. 公司名称保持一致。
第二步｜非英文发票准备英文翻译
如果外国发票使用中文、泰文、越南文、日文、韩文或其他非英文语言，建议同时准备一份能够清楚理解交易内容的英文翻译（English Translation）。
翻译内容至少应包括：
Supplier Name
Invoice Number & Date
Buyer / Company Name
Description of Goods
Quantity
Unit Price
Total Amount
Currency
请保留：
外国供应商原始发票 + 英文翻译版本
英文翻译的目的不是取代原始发票，而是作为辅助文件，让会计、审计人员及相关监管机构能够清楚理解原始交易内容。
如涉及重大金额、税务审查、审计或监管机构特别要求，可能需要进一步提供由合资格翻译人员完成或认证的翻译文件。
第三步｜保留采购及商业支持文件
单独一张外国发票并不一定足以完整证明整笔采购。
建议同时保存：
• Purchase Order（PO）
• Quotation / Proforma Invoice
• Sales / Purchase Agreement
• Commercial Invoice
• Packing List
• Shipping Documents
• Bill of Lading / Air Waybill
• Courier / Freight Documents
• Customs Documents
• Import Declaration（如适用）
• Supplier Communication / Order Confirmation
• Delivery / Warehouse Receiving Record
这样可以建立：
采购订单 → 外国发票 → 付款 → 国际运输 → 清关 → 收货
完整的商业证据链。
第四步｜尽量使用公司银行账户付款
建议由马来西亚 Sdn. Bhd. 公司银行账户直接支付外国供应商。
付款后保存：
• Telegraphic Transfer（TT）凭证
• Bank Remittance Advice
• SWIFT / International Transfer Record
• Company Bank Statement
• Payment Voucher
银行付款记录中的收款人、金额及交易资料，应尽可能能够与外国供应商及相关 Invoice 对应。
第五步｜外币采购如何入账
例如：
马来西亚公司向中国供应商采购货品：
Invoice Amount：CNY 100,000
公司实际通过银行支付时，会产生对应的马币金额及汇率记录。
会计人员将根据适用的会计政策及交易日期，对外币交易转换成 **MYR（马币）**进行记账。
因此应保留：
Foreign Currency Invoice + Exchange Rate / Accounting Record + Bank Payment Record
如果开票日与实际付款日不同，并因汇率变化产生差额，会计人员会根据适用的会计处理原则记录相关Foreign Exchange Gain / Loss（汇兑损益）。
第六步｜第三方或董事代付需要额外记录
如果公司成立初期尚未开设企业银行账户，而由董事、股东或其他获授权人士先代公司支付外国供应商，不建议简单把这笔交易当作普通公司银行付款处理。
应保留：
• 外国供应商 Invoice
• 代付款人的付款凭证
• 银行交易记录
• 采购及运输证明
• 代公司付款的说明及内部记录
• 会计要求的其他支持文件
会计人员再根据实际情况判断应记录为 Director's Advance / Amount Owing to Director 或其他适当的会计项目。
不要制造、修改或倒签付款凭证来配合账目。所有记录必须反映真实交易。
第七步｜注意进口、关税及销售税文件
如果货物实际进口进入马来西亚，除了外国供应商 Invoice 外，还应保存相关：
• Customs Declaration
• Import Documentation
• Customs Duty
• Sales Tax on Imports（如适用）
• Freight & Insurance
• Forwarding Agent Invoice
• Port / Handling Charges
这些费用可能影响货品的采购成本及会计处理，因此应全部交给会计审核。
第八步｜跨境采购的核心合规原则
外国采购并不是“有一张 Invoice 就可以入账”。
公司应该能够合理证明：
供应商是谁？
买了什么？
为什么购买？
货物去了哪里？
公司支付了多少钱？
钱付给了谁？
货物是否真实收到？
建议建立以下完整记录：
Purchase Order → Supplier Invoice → English Translation → Company Payment → Shipping → Customs → Goods Received → Accounting Record
特别提醒
如果外国供应商与马来西亚公司的董事、股东、母公司或实际受益人存在关联关系，应主动通知会计及税务顾问。
关联方采购可能涉及 **Related Party Transaction（关联交易）及 Transfer Pricing（转让定价）**等额外税务合规要求，不宜按照普通第三方采购直接处理。
给企业经营者的建议
语言不同不是最主要的问题，交易是否真实、文件是否完整、资金是否可追踪，才是跨境采购入账的核心。
从第一笔外国采购开始，把：
原始发票 + 英文翻译 + 采购证明 + 付款凭证 + 物流清关文件
完整保存，可以大幅降低日后会计结账、审计、税务查询及银行 KYC / CDD 审核时的资料补充压力。
13 Aug 2026
