Determinants for the Implementation of e-Invoice for MSMEs?
Based on the latest FAQ (version 4.6 dated 10 December 2025) Question 92: What are the Determinants for the Implementation of e-Invoice for MSMEs? This question addresses how MSMEs should determine whether they’ve reached the RM1 million threshold that triggers the e-Invoice implementation requirement. The answer provides three clear methods for making this determination. The […]
Self-billed e-Invoice Classification for Rental Payments and Utility Bills
Self-billed e-Invoice Classification for Rental Payments and Utility Bills When preparing a self-billed e-invoice for rental payments to an individual landlord who is not conducting a business and for utility bills under the landlord’s name, you should use Classification Code 036: “Self-billed – Others.” According to the Malaysian e-Invoice guidelines, when an individual landlord is not […]
e-Invoice Requirements for Business Expenses
This chart describes e-Invoice requirements for business expenses. It distinguishes between situations where e-Invoices are not required and those where self-billed e-Invoices are mandatory. 1. No e-Invoice Required These expenses do not require an e-Invoice. Businesses can use normal invoices or receipts for these categories: 2. Self-Billed e-Invoice Required 8 Mandatory Scenarios require businesses to issue self-billed e-Invoices: Key Requirements […]
Managing Petty Cash Purchases Under e-Invoice Requirements
Managing Petty Cash Purchases Under e-Invoice RequirementsCould you advise us on the solutions?Petrol bills and TouchNGo reload bills (reloaded at petrol stations): We have not requested e-invoices for petrol bills since 1 August 2024. Since we started issuing separate e-invoices on 1 February 2025, do all purchases made from that date require e-invoices?How can we […]
Guidelines for Filling Tax Identification Number (TIN) and Identity Number for Individuals (for e-Invois / Self-Billed e-Invoice and HASiL Verification)
Guidelines for Filling Tax Identification Number (TIN) and Identity Number for Individuals (for e-Invois / Self-Billed e-Invoice and HASiL Verification) The Inland Revenue Board of Malaysia (HASiL) has issued specific guidelines to ensure that the correct combination of a person’s Tax Identification Number (TIN) and identity number is used when submitting e-Invois or self-billed e-Invoice […]
