LHDN e-Invoice – What is e-Invoice

Target Group of e-Invoicing

All individuals and legal entities, namely:

1. Associations2. Body of Persons3. Branches4. Business Trusts
5. Co-operative Societies6. Corporations7. Representative Offices and Regional Offices8. Limited Liability Partnerships
9. Partnerships10. Propery Trust Funds11. Property Trusts12. Real Estate Investment Trusts (“REITs”)
13. Trust Bodies14. Unit Trusts

e-Invoice Implementation Timeline