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Below is the mandatory e-Invoice implementation timeline:
For the purposes of e-Invoice, the following persons are currently exempted from issuing e-Invoice (including issuance of self-billed e-Invoice):
(a) Ruler and Ruling Chief
(b) Former Ruler and Ruling Chief
(c) Consort of a Ruler of a State having the title of Raja Perempuan, Sultanah, Tengku Ampuan, Raja Permaisuri, Tengku Permaisuri or Permaisuri
(d) Consort of a Former Ruler of a State previously having the title of Raja Perempuan, Sultanah, Tengku Ampuan, Raja Permaisuri, Tengku Permaisuri or Permaisuri
(e) Government
(f) State government and state authority
(g) Government authority
(h) Local authority
(i) Statutory authority and statutory body
(j) Facilities provided by the above government, authority or body (e.g., hospital, clinic, multipurpose hall, etc.)
(k) Consular offices and diplomatic officers, consular officers and consular employees
(l) Individual who is not conducting business
(m) Taxpayers with an annual turnover or revenue of less than RM150,000
Types of e-Invoice to be issued are as follows:
1. Invoice
A commercial document that itemizes and records a transaction between a Supplier and Buyer, including issuance of self-billed e-Invoice to document an expense.
2. Credit Note
A credit note is issued by Suppliers to correct errors, apply discounts, or account for returns in a previously issued e-Invoice with the purpose of reducing the value of the original e-Invoice. This is used in situations where the reduction of the original e-Invoice does not involve return of monies to the Buyer.
3. Debit Note
A debit note is issued to indicate additional charges on a previously issued e-Invoice; and
4. Refund Note
A refund note e-Invoice is a document issued by a Supplier to confirm the refund of the Buyer’s payment. This is used in situations where there is a return of monies to the Buyer.
E-Invoice (including self-billed e-Invoice) is not required for the following:
(a) Employment income
(b) Pension
(c) Alimony
(d) Distribution of dividend in specific circumstances
(e) Zakat
(f) Contract value for the buying or selling of securities or derivatives traded on a stock exchange or derivatives exchange in Malaysia or elsewhere
(g) Disposal of shares of a company incorporated in or outside Malaysia and not listed on the stock exchange, except where the disposer is a company, limited liability partnership, trust body or co-operative society
Inland Revenue Board of Malaysia (IRBM) has developed two (2) distinct e-Invoice transmission mechanisms:
(a) A portal (MyInvois Portal) hosted by IRBM; and
Enables individual generation through a comprehensive form or the option for batch generation through spreadsheet upload for processing multiple transaction
(b) Application Programming Interface (API).
Enables businesses to conveniently transmit high-volume of transactions. Methods to transmit e-Invoice via API include direct integration of taxpayers’ Enterprise Resource Planning (ERP) system with MyInvois System, through Peppol technology providers and through non-Peppol technology providers
Taxpayers can select the most suitable mechanism to transmit e-Invoice to IRBM, based on their specific needs and business requirements.
e-Invoice requirements have taken into account the required particulars of the key tax legislation, including the Income Tax Act 1967, Labuan Business Activity Tax Act 1990, Petroleum (Income Tax) Act 1967, Sales Tax Act 2018 and Service Tax Act 2018. e-Invoice information submitted by taxpayers to the MyInvois System will be shared with the Royal Malaysian Customs Department (RMCD).
Reference/ Citation
Official Portal of Inland Revenue Board of Malaysia www.hasil.gov.my
