LHDN e-Invoice – What is e-Invoice

Benefits of Adopting e-Invoice

e-Invoice Transaction Type

e-Invoice Types of Commercial Activity

  • All commercial activities.
  • Non-business transactions between individuals*.
  • Flow for B2G will be similar to B2B.
  • Issued for B2C upon the request of tax payers.
  • Certain B2C transactions where the end cosumer does not require an e-invoice*. Have to be aggreated after a specified duration, for the suppler to issue a consolidated e-invoice.

*Further details are expected to be released in due course