LHDN e-Invoice – What is e-Invoice
Target Group of e-Invoicing
All individuals and legal entities, namely:
| 1. Associations | 2. Body of Persons | 3. Branches | 4. Business Trusts |
| 5. Co-operative Societies | 6. Corporations | 7. Representative Offices and Regional Offices | 8. Limited Liability Partnerships |
| 9. Partnerships | 10. Propery Trust Funds | 11. Property Trusts | 12. Real Estate Investment Trusts (“REITs”) |
| 13. Trust Bodies | 14. Unit Trusts |
e-Invoice Implementation Timeline
