Applicability of e-Invoice Implementation in Malaysia

Is e-Invoice applicable to transactions in Malaysia only?

No, the issuance of e-Invoice is not limited to only transactions within Malaysia. It is also applicable for cross-border transactions.

Are all businesses required to issue e-Invoice?Yes, all taxpayers undertaking commercial activities in Malaysia are required to issue e-Invoice, in accordance with the phased mandatory implementation timeline. Refer to Section

1.5 of the e-Invoice Guideline for further details.

Are all industries included in the e-Invoice implementation? Are there any industries exempted?Currently, there are no industries that are exempted from the e-Invoice implementation.

Note that certain persons and types of income and expense are exempted from e-Invoice implementation. Refer to Section 1.6 of the e-Invoice Guideline for further details.

What are the thresholds for e-Invoice implementation to be applicable to taxpayers?

All taxpayers are required to implement e-Invoice. e-Invoice will be implemented in phases according to annual turnover or revenue thresholds as stated in the statement of comprehensive income in the Financial Year 2022 Audited Financial Statements.

Refer to Section 1.5 of the e-Invoice Guideline for further details.

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What is a Malaysia E-Invoice
An E-Invoice is a digital representation of a transaction between a supplier and a buyer, formatted in a structured, machine-readable manner. It is a file created in the format specified by the IRBM (i.e., in XML or JSON file format) and not in the ...
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IMPLEMENTATION OF E-INVOICE IN MALAYSIA FREQUENTLY ASKED QUESTIONS (FAQs) (UPDATED ON 28 JUNE 2024) PART 1: GENERAL Introduction to e-Invoice 1. What is an e-Invoice? An e-Invoice is a digital representation of a transaction between a supplier and a ...
Issuance of e-Invoices
Do businesses need to submit an e-Invoice within the same day the transaction is being made?There is no specific requirement on the timing of e-Invoice issuance, except in specific cases such as consolidated e-Invoice, self-billed e-Invoice for ...
Do taxpayers need to include the details of sales tax exemption under Schedule 3 of the Sales Tax (Person Exempted from Payment of Tax) Order 2018 (i.e., C3 exemption approval number) in the ‘Details of Tax Exemption’ data field when issuing e-Invoice / self- billed e-Invoice?
Further to harmonisation with Royal Malaysian Customs Department (RMCD), taxpayers are required to input the C3 details when issuing e-Invoice or self-billed e-Invoice, as the case may be.
Can I issue self-billed e-Invoice for any circumstance that is not listed under Section 8.3 of the e-Invoice Specific Guideline?
No, please note that issuance of self-billed e-Invoice is only permitted for circumstances that are provided under Section 8.3 of the e-Invoice Specific Guideline.

Applicability of e-Invoice Implementation in Malaysia

Applicability of e-Invoice Implementation in Malaysia

Related Articles

What is a Malaysia E-Invoice

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Issuance of e-Invoices

Do taxpayers need to include the details of sales tax exemption under Schedule 3 of the Sales Tax (Person Exempted from Payment of Tax) Order 2018 (i.e., C3 exemption approval number) in the ‘Details of Tax Exemption’ data field when issuing e-Invoice / self- billed e-Invoice?

Can I issue self-billed e-Invoice for any circumstance that is not listed under Section 8.3 of the e-Invoice Specific Guideline?