e-Invoice Malaysia: IRBM Guidelines on Staff Petrol Claims and Employee Expense Reimbursements
IRBM’s Specific Concessions: Section 7: Employee Expenses on Behalf of Employer “IRBM acknowledges that there may be difficulties in getting the e-Invoice to be issued in the name of the employer. In this regard, IRBM provides the following concession: Petrol Claim from Staff – e-Invoice Treatment Based on IRBM guidelines for employment-related expenses, here’s the […]
e-Invoice Malaysia: How to Handle Rental Invoices When a Landlord is Both an Individual and Sole Proprietor
How should a business handle e-invoicing when the landlord is simultaneously an individual property owner and a sole proprietorship business owner e-Invoice Treatment for Individual Landlord vs. Sole Proprietorship When determining e-invoice requirements, we need to distinguish between an individual acting in their personal capacity versus acting through a business entity like a sole proprietorship. […]
e-Invoice and 8% Service Tax for Rental Services in Malaysia: What You Need to Know
Starting 1 July 2025, rental or leasing services officially become a taxable service under the Malaysian Service Tax Act 2018. If your business rents out shops, offices, machines, event spaces, or equipment — you may be affected. Here’s what the public needs to know: 1. When did rental and leasing become taxable? Effective from 1 July 2025, rental or leasing of tangible assets […]
E-Invoice FAQ
E-Invoice FAQ Question: Which Date Should Be Used for Accounting Purposes – Invoice Date or Validation Date? Question Overview In the e-Invoice system, there are two important dates: When these two dates fall in different accounting periods, which date should be used to recognise revenue or expenses? Case Study Scenario: Question: Should this transaction be recognised […]
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 […]
