📒E-Invoice Guidance Flowchart(updating)

type
status
date
slug
summary
tags
category
icon
password

Are you a supplier or buyer in this transaction?

Supplier

Are you selling to a local or foreigner?

Local

Does the activity falls under Slide 2?

Yes
Issue e-invoice
No

Is it related to e-commerce transactions?

Yes
No

Is it related to rental of property?

Yes
  • Issue e-invoice / Consolidate if amount < RM10k
    • refer to Slide 4 & 4a for property rental transactions
No
  • Issue e-invoice / Consolidate if amount < RM10k
Foreigner
Buyer

Is it business or employee claims & benefit?

Business

Are you buying from a local or foreigner?

Local

Did you incur expenses on behalf of 3rd party (client or related company)?

Yes

Was the vendor’s e-Invoice issued directly to you (instead of 3rd party)?

Yes
  • Issue e-invoice to 3rd party
    • refer slide 8 for reimbursement
No
  • Not required to issue e-invoice
    • refer slide 8 for disbursement
No

Do you receive e-invoice from supplier?

Yes
  • Request e-invoice in company’s name
No

Is the transaction listed in 🔗Potential Requirement to Issue Self-Billed e-Invoices?

Yes
No
  • Not required to issue self-billed e-invoice
Foreigner
  • Issue self-billed e-invoice
    • refer to Slide 6, 6a & 6b for import of goods and services
Employee claims & benefit
  • May or may not need to issue self-billed e-invoice
    • refer to Slide 5 & 5a for employee claims & benefits
notion image

Refer:

🔗link 1:
🔗link 2:
📒
Industries and Activities Not Allowed to Issue Consolidated e-Invoice
🔗link 3:
📒
E-Invoice: with e-commerce platform
🔗link 4:
📒
E-Invoice: Rental of Property
🔗link 5:
📒
E-Invoice: Employment Perquisites and Benefits 🔗link 6:
🔗link 7:
📒
Self-billed E-Invoice
🔗link 8:
📒
E-Invoice: Reimbursement & Disbursement
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