LHDN e-Invoice – 13 Focus Areas
Transactions with Buyers – Issuance of e-Invoice to Buyers
1. Transactions with Buyers – Issuance of e-Invoice to Buyers
The image below is an example of an e-Invoice.
The image below is an example of a consolidated e-Invoice (Summary in single line item).
The image below is an example of a validated consolidated e-Invoice.
The image below is an example of an e-Invoice (consolidated e-Invoice, summary of each branch/ location in single line item).
Transactions with Buyers – Types of Activites or Transactions where e-Invoice is required for all transactions (i.e., no consolidation allowed).
| No. | Industry/ Activity | Types of activities or transactions |
| 1 | Automotive | Sale of any motor vehicl |
| 2 | Aviation | Sales of flight ticket, private charter |
| 3 | Luxury goods and jewellery | Details to be provided by LHDN in due course |
| 4 | Construction | Construction contractor undertaking construction contract, as defined in the Income Tax (Construction Contracts) Regulations 2007 |
| 5 | Wholesalers and Retailers of Construction Materials | Sales of contruction materials, regardless of volume sold |
| 6 | Licensed Betting and Gaming | Pay-out winners for all betting and gaming activities, except (i) casino and (ii) gaming machines [until further notice] |
| 7 | Payment to Agents/ Dealers/ Distributors | Payments made to Agents, Dealers or Distributors |
Overview of Methods for Suppliers to Issue e-Invoice to Buyers
