e-Invoice Specific Guideline Version 2.1 – Clarifying Timing: Transition from “Real-Time or Near Real-Time Validation” to “Near Real-Time Validation”
The change from “real-time or near real-time validation” to “near real-time validation” seems to be providing more flexibility and clarity on the timing of the e-Invoice validation process. “Near real-time validation” implies that the validation happens very quickly after submission but not necessarily instantaneously. 从 “实时或近实时验证 “到 “近实时验证 “的变化似乎为电子发票验证过程的时间安排提供了更大的灵活性和清晰度。 “近实时验证 “意味着验证在提交后很快进行，但不一定是即时进行。 By changing it to […]
e-Invoice Specific Guideline Version 2.1 – Enhancing MyInvois System Performance: Limitations and Considerations for e-Invoice Submission
Based on the comparison between the e-Invoice Specific Guideline Version 2.0 and Version 2.1, one of the key changes is Section 3.6.4, a new addition stating that to improve the MyInvois System’s performance, there are limitations on the maximum size (5MB) and number (100) of e-Invoices per submission and the maximum size per e-Invoice (300KB) […]
Understanding E-Commerce Transactions and E-Invoice Issuance
Below is a structured outline for e-commerce transactions, specifically focusing on the issuance of e-invoices by e-commerce platform providers, as per the E-INVOICE SPECIFIC GUIDELINE (VERSION 2.0). 以下是根据《电子发票专用指南》（2.0 版）编写的电子商务交易结构大纲，特别侧重于电子商务平台提供商开具电子发票。 E-Commerce Transactions & E-Invoice Issuance 电子商务交易与电子发票开具 🔴 Part 1: Introduction to E-Commerce Transactions Definition: E-commerce transactions refer to the sale or purchase of goods or services […]
How is the under-declared import value managed in the e-invoicing era?
In the past, some local businesses in Malaysia have been under-declaring the true value of imported goods to save on customs duties. However, when it comes to bookkeeping, they have been recording the transactions at their actual values, which are relatively higher, to take advantage of tax deductions. With the introduction of the e-invoicing era, […]
Do sub-contractors and sole proprietors need to issue e-invoices?
Yes, sub-contractors and sole proprietors are required to issue e-invoices if they are undertaking commercial activities in Malaysia. This requirement applies to all individuals and legal entities, including sole proprietors and sub-contractors, as part of the broader mandate to comply with the e-invoicing requirement for commercial transactions. 1
Direct Approach: Refund Note E-Invoice vs. Credit Note in Handling Returns
Based on the guidelines and the scenario provided (Example 1), it appears that issuing a refund note e-Invoice by Mr. Jamal to document the refunded amount for the faulty chairs directly addresses the situation without the need for a separate credit note. The refund note e-Invoice serves the dual purpose of documenting the refund and […]
Exploring Consolidation of Self-Billed E-Invoices: Understanding the Potential Flexibility
This question about e-invoices is one that many people want to know: Can self-billed e-invoices be consolidated? The E-INVOICE SPECIFIC GUIDELINE (VERSION 2.1) answers but needs to say how to do it. I believe the SDK will explain it. My view is, the primary reason for permitting consolidation in these specific circumstances could be to […]
Access to the MyInvois Sandbox Test Environment is Accessible via API
The Inland Revenue Board of Malaysia (IRBM) informed that the MyInvois Testing Environment (Sandbox) is now accessible to enable taxpayers and service providers to conduct integration testing between systems developed by taxpayers or service providers with MyInvois via Application Programming Interface (API). Access to the MyInvois Sandbox will be available: To access this sandbox, taxpayers […]
New Releases: Stay Up-to-Date with LHDN’s e-Invoice Guidelines and SDK
🚀 We are thrilled to announce the release of LHDN’s latest updates on e-Invoice Guidelines and Software Development Kit (SDK)! 📋 Here’s what’s new: 🔍 Want to dive deeper into these updates? Get all the details by downloading the attachments below! Just click to access and stay ahead of the curve. 📎 Download Here: 6
Use of the Billing Number as a Payment Reference for Labuan Business Activity Tax (CAPL) from 1 April 2024
The Inland Revenue Board of Malaysia (IRBM) has informed that payments for Labuan Business Activity Tax (CAPL) can be made using the Billing Number as the payment reference starting from 1 April 2024. The Billing Number can be obtained by applying the Labuan International Section, IRBM Sabah. This can be done through the following methods: […]
