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?

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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 ...

• Details to be passed by Supplier and Buyer

  Are the buyers required to provide their relevant details to the supplier for the issuance of e-Invoices?Yes, where the buyers request for an e-Invoice to be issued, the buyers are required to share their details to the supplier for the purposes of ...

• 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.

• Are taxpayers allowed to continue claiming for tax deduction / personal tax relief without an e-Invoice?

  Yes, taxpayers can continue to claim tax deductions or personal tax relief using existing documentation until such time the legislation has been amended.

• 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 ...