LHDN e-Invoice – Appendix 1-6

Appendix 3 – Parties of Self-Billed e-Invoice

No.TransactionSupplierBuyer (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 suppliersForeign SellerMalaysian Purchaser
3.Profit distribution (e.g., dividend distribution)Recipient of the distributionTaxpayer that makes the distribution
4.e-CommerceMerchant, service providers (e.g., driver, rider)e-Commerce/ Intermediary platform
5.Pay-out to all betting and gaming winnersRecipient of the pay outLicensed betting and gaming provider
6.Acquisition of goods or services from individual taxpayers who are not conducting a businessIndividual taxpayer providing goods or servicesPerson acquiring goods or services