What are the different types of document submissions required for e-Invoice compliance?

e-Invoice

This is the normal invoice that we issue to customers, and includes credit as well as debit notes.

If a customer requires an e-Invoice, then the steps would be to create an invoice as we usually do, submit the details to LHDN for validation, and once validated, send it to the customer.

These are usually Business to Business, or B2B transactions.

Consolidated e-Invoice

Where a customer does not require an e-Invoice, the process is to issue a normal invoice that is not submitted to LHDN for validation.

However, these invoices will need to be submitted to LHDN in consolidated form by the 7th calendar day of the following month.

In general, these are usually Business to Consumer, or B2C transactions, for example, in a retail environment like a supermarket.

The exceptions to this, where an e-Invoice must be issued at the time of sale, are:

  1. Automotive
  2. Aviation
  3. Luxury goods
  4. Construction
  5. Retail and wholesale of construction materials
  6. Licenced gaming and betting outlets
  7. Agents, dealers and distributors

Self billed e-Invoice

With a self billed e-Invoice, the obligation is on the buyer to submit details of the transaction to LHDN.

Self billed e-Invoices are required for:

  1. Goods and services purchased from foreign suppliers
  2. Payment to agents, dealers, distributors, etc.
  3. Profit distribution (e.g., dividend distribution)
  4. e-Commerce transactions
  5. Pay-out to all betting and gaming winners
  6. Purchase of goods or services from individual who are not engaged in business

Need to know more?

Understand the implications of e-Invoicing in Malaysia

Fundamentals of e-Invoicing

e-Invoicing is new to all of us, and understandably, there are questions and concerns we all have.

What is e-Invoicing, what does it involve, how to ensure compliance and how does it impact the way we do business?

Learn more

MyInvois portal training

The MyInvois portal is the main point of reference for e-Invoicing in Malaysia.

Understanding it’s features and functions is crucial to ensuring compliance with e-Invoicing

Learn more