An e-Invoice is not simply a PDF sent to a buyer. The Inland Revenue Board of Malaysia (IRBM) requires e-Invoices to be submitted in a structured, machine-readable format, such as XML or JSON.

A PDF may serve as a visual representation for people to read, but the information submitted to IRBM for validation is structured data.

马来西亚 e-Invoice指南：电子发票是结构化数据，不是PDF

e-Invoice并不只是发给买家的PDF文件。马来西亚内陆税收局（IRBM）要求以机器可读的结构化格式提交电子发票，例如XML或JSON。

PDF可以作为方便人们阅读的视觉呈现，但提交给IRBM进行验证的资料是结构化数据。