E-Invoice Guideline: Example based on Illustration 23
Example based on Illustration 23: Malay Tech Gadgets Sdn Bhd, a Malaysian electronics retailer, imports smartphones from Tech Giant Co., Ltd., a manufacturer based in China. The details of the transaction are: – Product: 1,000 units of Smart Phone X – Unit price: USD 200 (approximately RM900) – Total invoice value: USD 200,000 (approximately RM900,000) […]
MyInvois Portal: New Look, Enhanced Features
The MyInvois Portal has been refreshed, offering users a more intuitive and efficient experience. While retaining its core functionality, the portal now boasts a sleek new outlook and several exciting features: 1. Visual Templates: Using new visual templates, create professional-looking e-invoices with ease. You may now customise your invoices to reflect your brand while ensuring […]
Garis Panduan Operasi Bil. 4 Tahun 2024
This document, “Garis Panduan Operasi Bil. 4 Tahun 2024: Pelaksanaan Sijil Pematuhan Cukai (Tax Compliance Certificate, TCC) secara Rintis untuk Permohonan Perolehan Kerajaan bagi Perolehan Kerja dan Perkhidmatan Perunding (Fizikal)”, issued by Lembaga Hasil Dalam Negeri Malaysia (LHDNM), outlines the procedures and regulations for implementing the Tax Compliance Certificate (TCC) for government procurement applications. Effective […]
Illustration 15: Employers are allowed to utilise e-Invoices issued under their employees’ names
Example based on Illustration 15: Sarah works as a sales manager for Tech Grow Solutions Sdn Bhd. She travels to Penang for a three-day client meeting. During her trip, Sarah incurs the following expenses: 1. Hotel accommodation: RM600 2. Meals: RM250 3. Taxi fares: RM150 4. Parking fees: RM50 Sarah requests e-Invoices under her name […]
Illustration 18: Tenants need to issue self-billed e-Invoices for rental with multiple landlords who are not conducting a business
Example based on Illustration 18: Tech Grow Solutions Sdn Bhd rents an office space owned by three siblings – Amir, Bina, and Siti. None of the siblings are conducting a business. The monthly rent is RM15,000, split among the siblings as follows: – Amir: 40% (RM6,000) – Bina: 35% (RM5,250) – Chong: 25% (RM3,750) In […]
Illustration 19: Buyers are not required to issue self-billed e-Invoice if the interest payment is made to a financial institution
Example based on Illustration 19: Sarah, a software engineer, has secured a car loan from MegaBank Berhad to finance the purchase of her new car. The details of her loan are as follows: – Car price: RM80,000 – Loan amount: RM72,000 (90% of car price) – Loan tenure: 7 years – Interest rate: 3.5% per […]
Illustration 20: Buyers are required to issue a self-billed e-Invoice on interest payments made to related companies (non-financial institution)
Example based on Illustration 20: Tech Grow Solutions Sdn Bhd, a subsidiary company, has obtained a loan of RM1,000,000 from its holding company, Innovate Tech Berhad. The loan details are as follows: – Loan amount: RM1,000,000 – Interest rate: 5% per annum – Loan tenure: 3 years – Interest payment: Made annually In this scenario: […]
Illustration 21: Buyer (Payor) shall issue self-billed e-Invoice to applicable transactions for payments to agents, dealers and distributors (i.e., Commission)
Example based on Illustration 21: Auto Max Sdn Bhd is a car manufacturer, and Aziz is a car dealer with Auto Max Sdn Bhd. In July 2025: – Aziz sells a luxury car model for RM500,000 – His commission rate is 3% of the sale price – Auto Max Sdn Bhd also provides Aziz with […]
Illustration 16: Buyer need to issue a self-billed e-Invoice when purchasing products from an individual who is not conducting a business
Example based on Illustration 16: John, an individual not engaged in business, decides to sell his vintage guitar to Music World Sdn Bhd, a company that buys and sells used musical instruments. The guitar is sold for RM5,000. In this scenario: 1. John, as an individual not conducting a business, is not required to issue […]
Illustration 22: Malaysian Buyers are required to issue self-billed e-invoices for services acquired from Foreign Sellers
Example based on Illustration 22: Malay Tech Solutions Sdn Bhd, a Malaysian IT company, engages Global Legal LLP, a law firm based in the United Kingdom, for legal advice on international intellectual property rights. The details of the transaction are: – Service: Legal consultation – Fee: £10,000 (approximately RM60,000) – Service completion date: 15 August […]
