Our staff bought goods from Taobao and is claiming reimbursement. Do we need to issue a self-billed e-Invoice? If yes, should the supplier be recorded as the staff’s name or Taobao?

No, self-billed e-Invoices are not required for staff claims involving foreign purchases (per e-Invoice Guidelines). IRBM will accept the foreign bills / receipts / invoices or existing supporting documentation as a proof of expense.  You can issue a Payment Voucher as usual, and the Payee should be the staff’s name.

Note:

1. If this is employer's expenses paid by staff on behalf - Note that this exception will only be applicable if the employer is able to prove that the employee is acting on the employer’s behalf in incurring the expenses.

2. If the transaction is an employee benefits and perquisites - the exception will only be applicable if the perquisites and benefits are clearly stated in the employer’s policy.