Q: What is the timeframe to issue e-Invoice adjustments after the 72-hours validation period?

• There is no timeframe restriction for suppliers to issue e-Invoice adjustment. Taxpayers may follow their respective company policy for any e-Invoice adjustments.
• As foreign suppliers and/or buyers generally do not use MyInvois System, any e-Invoice adjustments would be done through issuance of debit note, credit note and refund note.

Q: Which types of income fall into the scope of e-Invoice?

• e-Invoice is required for all types of income and expenses, excluding certain types as outlined in the e-Invoice Genereal and Specific Guideline.
• Kindly note that above mentioned exemptions are subject to periodic reviews and updates.

Q: Prior to full implementation, there may be suppliers who do not issuee-Invoice as not reached the mandatory implementation phase/ date. In this situation, will IRBM accept normal invoices issued by these suppliers?

During the transitional period, all taxpayers will be allowed to provide either normal bill/receipt/ invoice or validated e-Invoice to substantiate a transaction for tax purpose until full implementation and e-Invoicing legislations have been enforced.

Q: Do buyers need to issue self-billed e-Invoices to record expenses when dealing with suppliers located in rural areas with poor internet connectivity?

• Kindly note that self-billed e-Invoice is only allowed for certain transactions as stated under the e-Invoice Specific Guideline.
• Businesses who are facing poor internet connectivity and lack infrastructure to issue e-Invoice are advised to approach nearest IRBM branch located across all states in Malaysia for further discussions.

Q: Does the MyInvois Portal allow for e-Invoice to be created and stored in draft form prior to finalistion and issuance?

The supplier will be able to create e-Invoice in draft or proforma. e-Invoice will only be accepted once the validation is successful.

Q:Does the MyInvois Portal allow for editing of information after the e-Invoice has been verified by IRBM?

The supplier would need to cancel the e-Invoice within 72 hours from time of validation and reissue a new e-Invoice. Any changes after 72 hours from time of validation would require the supplier to issue a new e-Invoice (i.e., debit note, credit note and refund note) to adjust the original e-Invoice issued. Thereafter, a new e-Invoice would be required to be issued accordingly.

Q: What does IRBM validate in the e-Invoice?

IRBM validation includes a series of checks to ensure the e-Invoice submitted to IRBM conforms to the e-Invoice format and data structure as specified by IRBM.

Q: Will the supplier’s invoice number remain in the invoice document or a different invoice number be assigned by IRBM upon the return of the validated e-Invoice to the supplier?

• The supplier’s invoice number will remain as a separate field in the same invoice document for the purpose of the supplier’s internal reference and tracking.
• Upon validation, the supplier will receive a validated e-Invoice, together with date and time of validation, validation link and a Unique Identifier Number assigned by IRBM.

Q: What is the e-Invoice treatment for deposits?

In cases where the deposit is refundable, the issuance of e-Invoice is not required. However, if the deposit is non-refundable, issuance of e-Invoice is required.

Q: What is the e-Invoice treatment for director fees?

• Where the Director has entered into contract for service, the Director is required to issue e-Invoice to the company for any income received.
• However, where the Director has entered into a contract of service, the fees are considered as part of employment income. Currently, this is being exempted from issuance of e-Invoice. Kindly note that the exemptions are subject to periodic reviews and updates.

Q: Is an e-Invoice required for disbursements and reimbursements?

An e-Invoice may be required for disbursements and reimbursements, subject to the situation.

Q: Is an e-Invoice required for return of monies to buyers?

A refund note is required for return of monies to buyers, with the following exception:

• Payment made wrongly by buyers
• Overpayment by buyers

Q: For the purposes of issuing self-billed e-Invoices, can the Malaysian buyer consolidate all invoices received from the same foreign supplier?

At this juncture, a separate self-billed e-Invoice must be issued for each individual transaction.

Q: In relation to acquisition of goods from foreign suppliers, when will the Malaysian buyers be required to issue a self-billed e-Invoice?

The Malaysian buyers are required to issue a self-billed e-Invoice once Royal Malaysian Customs Department’s (RMCD) clearance is obtained on the imported goods. The buyers would have to include the appropriate details as listed in the e-Invoice annexure on importation of goods.

The Malaysian buyers are required to issue a self-billed e-Invoice upon:

1. Payment made by the Malaysian buyer

2. Receipt of invoice from foreign supplier whichever is earlier.

Q: Do we need to issue e-Invoice for intercompany charges?

An e-Invoice is required to be issued for intercompany charges.

Q: Is e-Invoice required for inter-department / inter-division transactions within the same company?

e-Invoice is required. However, businesses may issue e-Invoice betweem inter-department / inter-division,depending on the businesses’s practices.

Q: Is an individual landlord required to issue e-Invoice to the tenant for rental of property?

• Where the individual landord is conducting a business, an e-Invoice is required to be issued to the tenant.
• Where the individual landlord is not conducting a business, the tenant would be required to issue a self-billed e-Invoice for the rental of property.

Q: In relation to importation of goods, are taxpayers required to provide a copy of e-Invoice to JKDM for customs clearance?

In relation to importation and exportation of goods, the current process adopted by JKDM is applicable upon the implementation of e-Invoice. Any changes will be communicated by JKDM.

Q: Does e-Invoice comply with Royal Malaysian Department (RMCD) documents for RMCD clearance?

• e-Invoice requirements as outlined in Appendix 1 of the e-Invoice Guideline have taken into consideration the information required by both IRBM and RMCD. Both IRBM and RMCD may use the e-Invoice for tax purposes.
• However, note that existing documents required by RMCD for RMCD clearance would

Q: Is there a registration requirement for technology providers to participate in the implementation?

• There is no registration requirement at this juncture.
• However, technology providers are responsible to ensure the functionality and reliability of their API integration with IRBM.

Q: Do technology prociders need to apply for a certification in Malaysia in order to provide the CTC e-Invoice solution?

Not at this juncture. However, this may change in the future. Kindly refer to IRBM’s Official Portal for any latest updates on the latest position.