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