2.1 Overview of AutoCount E-Invoice Platform (AIP)

• Will be implemented as a module like feature 作为一个模块化的功能实现
• Only available for account book under country – Malaysia 仅适用于马来西亚的记账本
• Can enable at: Tools > Option > General > Country & Tax Section
• Will implement a start date for e-invoice, similar to GST start date and SST start date 实施电子发票（e-inv) 的启动日期，类似于消费税（GST）启动日期喝销售税（SST）启动日期

2.2 AIP Highlights

1. Runs 24/7 & responsible to handle any submission of e-Inv to IRBM server via API, including:

7天 24 小时运行,并负责通过 API 将任何电子发票提交到 IRBM 服务器,包括:

• Standard e-Inv
• Consolidated e-Inv
• Self-Billing e-Inv

2. To streamline the request of e-Inv for POS related transaction (Post-Transaction) 为了简化销售点 (POS) 相关交易 (事后) 索取电子发票的流程

3. Manage, share, request and update Tax Entity & TIN details of business 管理、分享、请求和更新企业税务主体和税务登记号

4. Support retry mechanism on submission e-Inv, if there is any failure due to IRBM server failure 对于电子发票提交，如果因 IRBM 服务器故障导致提交失败，支持重试机制

5. Act as layer of protection for duplication submission e-Inv 作为电子发票重复提交的防护层

2.3 e-Invoice Submission Status

1. An inquiry function to lookup all e-Inv submission records 电子发票提交记录查询功能
2. Can also act as an audit trail or log report to trace submission 也可用作审计跟踪或日志报告，以跟踪提交
3. Support filters such as: Date, Document Type, Keyword, Status
4. Records can export to Excel 记录可以导出到 Excel

3.1 Configuration and setting to enable E-Invoice

Tools -> Option -> Country & Tax -> E-Invoice -> Enable e-Invoice 

 

3.2 Setting for Approval

Tools -> Option -> Approval Workflow -> Enable Approval in Documents

3.3 Setting for E-invoice access right

General Maintenance -> User Maintenance -> E-Invoice

Before you register your MyInvoice Portal account, please take note that there are 2 MyInvoice Portal, one is live production and the other one is Sandbox. The live production is where you submit your real and legit e-invoice document when there sandbox in for you to do e-invoice testing.

Live Production: https://mytax.hasil.gov.my/

Sandbox (For testing): https://preprod-mytax.hasil.gov.my/

4.1 First time Registration

You may need to undergo a series of registration procedure if you first time login into the MyTax Portal. After you have done the first-time registration, the you can login to your MyTax Portal.

1. Browse to MyTax website.

*Interface might differ slightly as this guide is based on Sandbox environment.

2. Select ID Type and key in your ID and click “Submit”.

3. It will prompt you that your “Digital Certification not exist”. Just click on the “MyInvois” button to proceed.

4. It will prompt you for Information Verification, to verify your current email. Click “Yes” if the email is the correct email.

5. Click on the “Submit” button to submit your first-time login application.

6. After clicking Submit, a PIN No registration will be sent to the specific email.

7. Login into your email, you will find an email from IRBM to activate your login. Click on the activation link in the email.

8. It will open a webpage and ask you to key your ID type and ID again. Click “Submit” after you key.

9. You are then required to create your password for this login. Key in your password and security phrase. Also tick “I agree” for the terms and condition section and finally click “Submit”.

10. After a few seconds, a success message will appear. Click “OK” to proceed.

11. It will prompt you back to the main login. You may login again

4.2 Link your Company (For Sdn Bhd)

You will need to link your company to your profile. Click on the User icon on the right → Role Application. Fill in the required info. You will need to upload supporting documents at this step. Once you’re done, click Submit. Go back to MyTax and you will be able to access your company profile. After linking your company, go to MyInvois Portal and setup your company / taxpayer profile. It will prompt you for first time self-register taxpayer profile page. Scroll to the bottom and tick accept on the terms and condition check box and click “Continue”. Check your taxpayer profile details, key in any blank mandatory fields if required. Once you’re done, click “Save”. You will then be directed to your company MyInvois Portal page.

1. You will need to link your company to your profile. Click on the User icon on the right → Role Application.

2. Fill in the required info. You will need to upload supporting documents at this step. Once you’re done, click Submit.

3. It will prompt you to key in your password again. Key your password and click “Signature”.

4. A success message will appear and you can now proceed to access your company.

5. Go back to MyTax home page and you will then be able to access your company from there.

6. After linking your company, go to MyInvois Portal and setup your company / taxpayer profile.

7. It will prompt you for first time self-register taxpayer profile page. Scroll to the bottom and tick accept on the terms and condition check box and click “Continue”.
   *If this does not prompt, you might want to wait for some time because it is not updated into MyInvois Portal yet.

8. Check your taxpayer profile details, key in any blank mandatory fields if required. Once you’re done, click “Save”.

9. Next will be your user profile, key in your email and click “Save”.

10. At last, it will show you a registration complete page. Click “Finish Setup” to proceed.

11. You will then be directed to your company MyInvois Portal page.

 

 4.3 Add AutoCount as Intermediaries

This is to set your company allowing AutoCount to submit on behalf for your company e-Invoices. Access MyInvois Portal. Please make sure you are in your company profile to do this. At MyInvois Portal, click on “Taxpayer profile. At the Taxpayer profile, scroll to the bottom. There is a table for you to add Intermediaries. Click on the “Add Intermediary”. Key in your intermediary TIN, BRN and Name. In this case, you may key in AutoCount’s info here:

TIN:C20239710060

BRN: 200601031841

*forActual use NAME:AUTO COUNT SDN BHD

*forPreProd use NAME: AXXX_XXXXDN BHD

Click on the “Search button” after you key in the info. Click “Continue” to proceed. You can set the effective date and permission for the intermediaries. Save the intermediaries when done. You can now setup your own company account book in AutoCount and submit e-Invoice.

1. Access MyInvois Portal. Please make sure you are in your company profile to do this.

2. At MyInvois Portal, click on “Taxpayer profile”.
   *For First time login, just go through some first-time setup steps like agreeing Terms and Conditions and verify profile info.

3. At the Taxpayer profile, scroll to the bottom. There is a table for you to add Intermediaries. Click on the “Add Intermediary”.

4. Key in your intermediary TIN, BRN and Name. In this case, you may key in AutoCount’s info here:
   TIN: C20239710060
   BRN: 200601031841
   Name: AUTO COUNT SDN BHD
   *forPreProd Use
   Name: AXXX_XXXXDN BHD
   Click on the “Search button” after you key in the info.

5. Click “Continue” to proceed. You can set the effective date and permission for the intermediaries. Save the intermediaries when done.

6. You can now setup your own company account book in AutoCount and submit e-Invoice.

 

4.4 Add /Register ERP

This is to generate a unique ID that represents your company and apply into AutoCount.

1. Access MyInvois Portal. Please make sure you are in your company profile to do this.

2. At MyInvois Portal, click on “Taxpayer profile”.
   *For First time login, just go through some first-time setup steps like agreeing Terms and Conditions and verify profile info.

3. At the Taxpayer profile, scroll to the bottom. There is a table for you to add ERP. Click on the “Register ERP”.

4. A dialog will appear. Type in ERP Name, for this case we can type “AutoCount Accounting 2.2” (anyname will do) and choose the Client Secret Expiration “3 Years”. Then click “Register”.

5. It will then prompt a dialog to show your Client ID and Client Secret. Please copy this and save for your own storage, this will be needed to key in AutoCount later for validation.

6. After you had copied, tick on the check box to confirm you had copy and click “Done”. Your ERP table should also be updated with the name you provide just now.

7. Login to your AutoCount Accounting (at least version 2.2 Rev 5 and above), make sure you had enabled e-Invoice Module, then go to General Maintenance → Company Profile → e-Invoice tab. If you had not selected your Tax Entity / TIN profile, do select it.

8. Key in your Client ID and Client Secret 1 as copied just now. Then click “OK”.

9. It will prompt you a message to generate a new AIP Company ID if your account book does not have one. Just click “Yes”.

10. A success message will appear after that. If you faced any error, you might need to look for your AutoCount software vendor for troubleshooting.

11. You can now use your AutoCount to submit e-Invoice.

4.4 Add Representative

This action is to allow another individual to access your company’s MyInvoice Portal. Login to MyTax website using director’s login. Access to your company by clicking on the Role Selection → Select your company. You will notice the profile will switch to your company. To assign representatives, click on the right-side User icon → Select Appointment of Representative → Select ID Type (IC) → Key IC Number → Click submit. Make sure the IC / individual register at this portal first. It will prompt for your password for confirmation. Key in your password and click “Signature” to proceed. That IC / individual login will then be able to access this company’s MyInvois Portal.

This is to set another individual to access your company’s MyInvois Portal.

1. Login to MyTax website using director’s login.

2. Access to your company by clicking on the Role Selection → Select your company.

3. You will notice the profile will switch to your company.

4. To assign representatives, click on the right-side User icon → Select Appointment of Representative → Select ID Type (IC) → Key IC Number → Click submit. Make sure the IC / individual register at this portal first.

5. It will prompt for your password for confirmation. Key in your password and click “Signature” to proceed

5.1 New Tax Entity Maintenance 新税务实体维护

To store TIN and other business or individual details

用于存储税务识别号码,和其他企业或个人详细信息

• Method 1: Can manual create Tax Entity and link to Debtor, Creditor and own company
• 方法一：能否手动创建税务实体并将其链接到债务人、债权人和本公司
• Method 2: Get TIN Function to request customer or supplier to fill in such details
  • A link will be generated to share with the specific customer or supplier
  • 将会生成一个链接,可以与特定的客户或供应商共享
  • If such details had been provided before, it will lead the person to a webpage to fill in these details
  • 如果之前提供了这些信息将会引导用户到一个网页填写这些信息
  • An option to save such details in AIP will be provided for user preference
  • 用户可以选择将这些详细信息保存到 AIP 中，具体取决于用户偏好

5.2 AutoCount Tax Entity

5.3 TIN Setting Highlight

1. Tin	2. Business Type	3. Business Registration	4. MSIC Code
5. SST Register	6. Registered Name	7. Trade name	8. Phone Number
9. Email Address	10. Address	11. Post Code	12. City
13. Country	14. State	15. My Invoice Portal	16. Autocount as Intermediaries

5.4 Genearal Tax Identification Number(TIN) to be used 将要使用的通用税务识别号码

Type of E-Invoice	Situation	Tax Identification (TIN)
E-Invoice	Where the individual Buyer (Malaysia Individuals) only provides MyKad/ MyTentera indentification	“EI00000000010”
Consolidate E-Invoice	Where the buyer did not require E-Invoice (Only applicable to B2C)	“EI00000000010”
E-Invoice	Where TIN is not available or not provided, by Foreign Buyer	“EI00000000020”
E-Invoice	Where TIN is not available or not provided Foreign Payor	“EI00000000020”
Self-Billed E-Invoice	Where the Supplier is a foreign supplier and TIN is not available	“EI00000000030”
Self-Billed E-Invoice	Where the Supplier is a foreign receipient and TIN is not available	“EI00000000030”
E-Invoice	Transaction with Government, State Government, other authorities	“EI00000000040”

5.5 Other Data Code

Code	Description
Country	Country of Origin
Currency	Supply precise currency information when providing document information
E-Invoice Type	Used to indentify the document type
MSIC Code	5-digit numeric code that represent the taxpayer’s business nature and activity
Payment Mode	Mechanism which funds are transferred from buyer to supplier
State Code	States and federal territoris in Malaysia
Tax Types	Parts of the document and submission
Unit of Measurement	Used as part of the documnet lines in document submission

***https://sdk.myinvois.hasil.gov.my/codes/classification-codes/

6.1.0 Method 1

6.1.1

6.1.2

6.2.0 Method 2

6.2.1

6.2.2

6.2.3

6.2.4

6.2.5

6.2.6

6.2.7

6.2.8

• Consider as a category of products or services being billed due to a commercial transaction
• 视为因商业交易而计费的一类产品或服务
• This data classification code is represented by a 3-digits integer
• 该数据分类代码由3位整数表示
• Currently as per last data catalogue by LHDN, consist of 001 – 045
• 目前根据 LHDN 的最新数据目录，包括 001 – 045

7.1 Example of Data Classification Code

Code	Description
001	Breastfeeding equipment 母乳喂养用品
002	Children centres and kindergarten fees 儿童看护中心喝幼儿园费用
003	Computer, smartphone or tablet 电脑，智能手机或平板电脑
004	Consolidtaed E-Invoice 合拼电子发票
005	Construction materials (as defined in Lembaga Pembangunan Indestri Pembinaan Malaysia Act 1994)
006	Disbursement 拨款
007	Donation 捐款

7.2 Example of Data Classification Code in E-Invoice

7.3 Other Data Code

Code	Description
Country	Country of Origin
Currency	Supply precise currency information when providing document information
E-Invoice Types	Used to indentify the document type
MSIC Codes	5-digit numeric code that represent the taxpayer’s business nature and activity
Payment Mode	Mechanism which funds are transferred from buyer to supplier
State Code	States and federak territories in Malysia
Tax Types	Donation
Unit of Measurement	Used as part of the document lines in document submission

*** Full list may refer to Data Catalogue by IRBM :https://sdk.myinvois.hasil.gov.my/codes/classification-codes/

8.1 Classification setting in AutoCount

8.2 E-Invoice Measurement setting in AutoCount

***Full list may refer to Data Catalogue by IRBM: https://sdk.myinvois.hasil.gov.my/codes/classification-codes/

9.1 Type of Submission Mode

MyInvoice Portal	Application Programming Interface (API)
A web-based platform hosted by LHDN where you can create invoices follow a pre-defined template	Submission from AutoCount to MyInvoice Portal
Free Option withou software	Add on E-Invoice Module with Cost
Require manual entry	More User Friendly
Not user-friendly for bulk create invoice	Support bulk create invoices

9.2 Steps of E-Invoice

Step 1	When a sale or transaction is made (including e-invoice adjustments), the supplier creates an e-invoice and shares it to LHDN via MyInvoice Portal OR API for validation 当发生销售或交易（包括电子发票调整）时，供应商会创建电子发票并通过 MyInvoice 门户或 API 将其发送给 LHDN 进行验证
Step 2	LHDN validation is performed in real time, ensuring that the e-invoice meets the necessary standard and criteria. Once validated, the supplier will receive a Unique Identifier Number from IRBM via MyInvoice Portal OR API. The Unique Identifier number will allow traceability by LHDN and will reduce instances of tampering with e-invoice 电子发票实时进行 IRBM 验证，以确保其符合必要的标准。经过验证后，供应商将通过 MyInvoice 门户或 API 从 LHDN 获得一个唯一标识号。唯一识别码将允许 LHDN 追溯，并减少篡改电子发票的事件。
Step 3	LHDN will inform both the supplier and buyer once e-invoice has ben validated via MyInvoice Portal OR APIs 一旦电子发票通过 MyInvoice 门户或 API 验证，LHDN 将通知供应商和买方
Step 4	Upon validation, the supplier is obligued to share the cleared e-invoice (embedded with a QR code) with the buyer. The QR code can be used to validate the exisatence and status of the e-invoice via MyInvoice Portal 经过验证后，供应商必须将已清结并嵌入二维码的电子发票与买方共享。可以通过 MyInvoice 门户扫描二维码，验证电子发票的存在和状态
Step 5	Upon issuance of e-invoice , a stipulated period of time is given to : Buyer to request for rejection of the e-invoice Supplier to perform csncellation of e-invoice Rejection request or cancellation must be accompanied by justifications 电子发票开具后，会有一段指定的时间用于: –              买方要求拒绝电子发票 –              供应商执行取消电子发票 拒绝或取消请求必须附有理由。
Step 6	Supplier and Buyer will be able to obtain a summary of the e-invoice transactions via MyInvoice Portal 供应商和买方可以通过 MyInvoice 门户网站获取电子发票交易的汇总。

10.1 Two methods available

1) Methods available

• MyInvoice Portal
• API

2) MyInvois Portal is manual submission where Supplier needs to manual key in per Inv or bulk import through excel.

MyInvois是手动提交的，供应商需要手动逐个发票录入或通过 Excel 批量导入

3) API is automated submission through software 软件可以通过 API 实现自动提交数据

4) Futher divided into 2 methods for API:

• Direct intergration with LHDN  与 LHDN 的集成
• Integration through PEPPOL Network 通过 PEPPOL 网络集成

***To understand more about API or SDK from IRBM, may visit: https://sdk.myinvois.hasil.gov.my/

10.2 What is PEPPOL

• PEPPOL – Pan-European Public Procurement Online
• Known as extremely secure, international network
• Used to exchange business documents
• Any company register with PEPPOL will have a PEPPOL ID
• Both parties need to be in the network to exchange business documents

10.3 Why PEPPOL

Distribution	Seamless	Response
Able to distribute business documents between parties at the same time fulfilling our tax authorities needs	Receiving party can download the documents into their system, generating the required document without any human intervention	Support document reponses so that the issue party get updated on the document status

10.4 Overview of PEPPOL System Design

11.1 Document Status Flow

11.2 Sample Autocount E-Invoice Interface

12.1 When to issues E-Invoice

• Request e-invoice
  • Business to Business (B2B)
  • *buyers that need e-invoice as proof of expenses
• No need e-invoice
  • Business to Consumer (B2C)
• Self-Billing

12.2 Time Frame/Due Date to issues E-Invoice

Situation	Type of Invoice	Timeframe
Normal Situation (B2B)	E-Invoice	X	No specific requirement on the timing of e-invoice issuance (refer to general FAQ on E-Invoice Q17)
Important of Good	Self-billed e-Invoice	YES	Issue latest by end of the month following the month of customs clearance being obtained upon obtain customs clearance
Important of Service	Self-billed E-invoice	YES	Issue latest by the end of the month following the month upon 1. Payment made by Malaysian Purchaser 2. Receipt of invoice from foreign supplier whichever earlier
Foreign incomer received in Malaysia	E-Invoice	YES	Issue latest by the end of month following the month of receipt of the said foreign income
Sales goods/ service to end user (B2C)	Consolidated e-invoice	YES	Submit a consolidated e-invoice to IRBM within seven days after the month end

13.1 Standard Procedure of e-invoice

1. Customer Request E-Invoice

2. Supplier request customer infomation

3. Supplier Create E-Invoice & Submit to LHDN for validation

4. Once validated a QR code will sned to supplier & shared to the buyer

5. QR code is for the buyer to ensure that e-invoice is validated by IRBM to avoid receiving faulty, invalid or ‘illegal invoice’

6. Customer key in system

13. 2 Standard E-Invoice Procedure

1. Implemented approval process in Invoice function with status below:

• Draft
• Awaiting Approval
• Approved
• Void
• Expired

***Implement at transactions tat need to submit e-invoice to IRBM, including CN, DN and etc.

2. Only users with certain level of access can approve or reject Invoice.

• Approved invoice will submit to IRBM via AIP server if the transaction has TIN info
• If there is any incorrect info in Rejected Inv, amendment is required before next approval

3. Any void action will also trigger cancellation of Inv and submit request to IRBM server through AutoCount AIP server

4. Any Inv under the status of “Awaiting Approval” will automatically change its status to “Expired” after certain period (Based on Setting)

5. This approval process or function is just for the purpose of e-Inv submission

6. In return, IRBM will return with some info such as UUID (Transaction’s ID), validation URL (for generating QR code purpose), etc and these info will be saved into respective Inv for tracking purpose

13. 3 E-Invcoie cancel procedure

1. Buyer can request for cancellation of the e-Inv with valid reasons

2. Any request of cancellation should be done within 72-hrs after the e-Inv is validated

3. If the supplier wan to accept the cancellation, perform a cancellation of e-Inv from thier end

4. Any request of cancellation not responed by seller within 72-hrs timeframe will be deemed as accepted, means the e-Inv is valid as the previous submission.

5. Any adjustment required after the 72-hrs timeframe will have to undergo issuing DN or CN72

13.4 Example of E-Invoice

13. 5 Periodic Basic Standard E-Invoice

1) issuance of statement or bills to record multiple transactions over a set of period (Monthly, Bi-Monthly, Quarterly, etc)

2) The industries are :

• Digital/ Electronic Payment
• Healthcare
• Insurance
• Stockbroking
• Telecommunications

3) Submit e-Inv base on their biling frequency as usual

14.1 Required Fields for e-Invoice

Parties

* Supplier’s Name

*Buyer’s Name

Supplier  Detials

*TIN	*Registration/IC/Passport	*SST Registration Number
*Tourism Tax Register	*Number	*Email
*MSIC Code	*Business Activity	*Description

Address

*Supplier’s Address

*Buyer’s Address

Contact Number

*Buyer/Supplier’s Contact Number

Invoice Details

*Version	*Type	*Code/Number	*Original e-invoice reference number
*Date and Time	*Issuer’s digital signature	*Invoice currency code	*Currency exchange rate
*Frequency of billing	*Billing period

Product/Services

*Classification	*Description	*Unit price
*Tax Type, Rate and amount	*Details of tax exemption	*Amount exempted from tax
*Subtotal	*Total Excluding & Including Tax	*Total Payable amount

Payment Info

*Payment Mode	*Supplier’s Bank Account Number	*Payment Terms
*Prepayment Amount & Date	*Prepayment Reference Number	*Bill Reference Number

 

14.2 Example of Invoice Interface in AutoCount Accounting

14.3 Example Invoice Interface in AutoCount

15.1 When and Why Consolidated e-Invoice

– Buyer dosen’t need e-Invoice

– Business to consumer (B2C)

– Normal receipt/ bill/ invoice is used

– Aggrefates / summariz e-transactions of the month into a single e-Invoice

– Buyers can not use normal receipts for tax purpose

15.2 Seller Submit Consolidated e-Invoice

1. If have multiple branch or location, each outlet needs to submit a consolidated e-Inv

2. When consolidate, receipt/ bill/ inv ref. no. must be included in the “Description” field

3. Consolidated e-Inv must be submitted to LHDN within 7-days of the following month

15.3 Example of Consolidtaed E-Invoice

15.4 Reqesting E-Invoice Post Transaction

– Buyers (B2B) request e-Invoice on the spot or post-transaction

– If the  transaction had been converted to e-Inv, the transaction shall not be included into consolidated e-Inv as it had already been submitted to IRBM.

– For post-transaction, request is made within the same month of the purchase date

– Buyers will need to provide

* Malaysian- TIN or MyKad/ My Tentera ID No.

* Non-Malaysian- TIN or passport no./ MYPR/ MyKas ID No

15.5 On the spot request for e-Invoice

15.6 Post-Transaction Request

15.7 Consolidated E-Invoice is not Allowed

Industry/ Activity	Description
Automotive	Sales of any motor vehicles
Aviation	Sales of flight ticket, sales of private charter
Luxury goods and jewelry	Details TBC
Construction	Construction contractor undertaking construction contract as defined in the Income Tax (Construction Contracts) Regulation 2007
Licensed betting and gaming	Pay-out winner for all betting and gaming, activities *Casion and gaming machines are exempted until further notice
Payments to agents, dealer and distributiors	Payment made to agents, dealers and distributors (Commission)
Wholesalers and retailers of construction materials	Sales of construction materials regardless of volume sold

15.9 List of construction that are not allowed to do consolidate e-invoice

No.	Type of Construction Material
1	Aluminium
2	Insulation materials
3	Ceramic tiles
4	Glass
5	Fibre cement flat sheet not containing asnestos
6	Pre-Cast concrete
7	Ready mix concrete
8	Cement
9	Industrialised Building System, IBS)
10	Ceramic pipes and pipe fittings
11	Sanitary Wares
12	Iron and steel products
13	Radiant barrier(Thermal insulation foil)

16.1 Consolidated E-Invoice

1. Support 5 document types

*Invoice

*Cash Sale

*Debit Note

*Credit Note

*Point of Sales (POS)

2. User select a period to run consolidated and system will calculate based om the transaction in the period

3. Any transactions that does not have TIN provided will be included in this consolidation

4. Currently records will be split by:

*Document Type

*Currency

*Location

16.2 Consolidated E-Invoice Interface in AutoCount

17.1 Self-billing e-invoice

Self-billing invoice is allowed in certain cases where the supplier party is not neccessary to issue e-invoice to the buyer

Here are some self-billed document:

*Self-Billed Invoice

*Self-Billed Credit Note

*Self-Billed Debit Note

*Self-Billed Refund

Type	Supplier	Buyer (Self-Billing)
Payment to agents, dealers, distributors and etc	Agents, dealers, distributors & etc	Taxpayer that makes the payment
Foreign Suppliers	Foreign seller	Malaysia purchaser
Profit Distribution (Dividend Distribution)	Recipients of the distribution	Taxpayer that make distribution
E-Commerce	Merchant, Service Provider (Driver, Rider)	E-Commerce/ Intermediary platform
Pay-out to all betting and gaming winners	Recipient of the pay out	Licensed betting and gaming provider
Acquisition of goods or services from individual taxpayers who are not conducting a business	Individual taxpayer providing goods or services	Person acquiring goods or services (purchaser)
Payment/ Credit to taxpayer recorded in a statement/ bill issued on a periodic basis (Rebate)	Recipients of the payment /credit	Taxpayer that makes the payment/ credit
Interest Payment	Recipient of interest payment	Taxpayer that make the interest payment

17.2 Example of self-billed invoice

18.1 Self-billing e-Invoice

1. New function to support self-billing

2. Inherit approval process from Inv as an additional layer of control for submission to LHDN

3. Support copy from Purchase Invoice and Cash Book(PV)

4. Support generate from Purchase Invoice and Cash Book(PV)

5. Self-Billing transaction will not have any GL or stock posting