LHDN e-Invoice – Appendix 1-6
Appendix 3 – Parties of Self-Billed e-Invoice
| No. | Transaction | Supplier | Buyer (assumes the role of Supplier and issue self-billed e-invoice) |
| 1. | Payment to agents, dealers, distributors and etc. | Agetns, dealers, distributors and etc. | Taxpayer that makes the payment |
| 2. | Goods sold or services rendered by foreign suppliers | Foreign Seller | Malaysian Purchaser |
| 3. | Profit distribution (e.g., dividend distribution) | Recipient of the distribution | Taxpayer that makes the distribution |
| 4. | e-Commerce | Merchant, service providers (e.g., driver, rider) | e-Commerce/ Intermediary platform |
| 5. | Pay-out to all betting and gaming winners | Recipient of the pay out | Licensed betting and gaming provider |
| 6. | 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 |