LHDN e-Invoice – What is e-Invoice

Four Types of e-Invoice Transactions

Scenario and Types of e-Invoices

Proof of Income Proof of Expense
1. Sales 1. Purchases
2. Other transaction is made to recognise income of taxpayers 2. Spending by taxpayers, includes returns and discounts used to correct           or subtract an income receipt
3. Self-billed e-Invoice to document an expense, such as foreign                                 transactions