What is a Malaysia E-Invoice

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• 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 ...

• What are the transmission mechanisms available to transmit e-Invoices?

  IRBM has provided two (2) e-Invoice transmission mechanisms: Through the MyInvois Portal provided by IRBM; and Application Programming Interface (API). Taxpayers may use either or both transmission mechanisms to transmit e-Invoices, as long as there ...

• 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.