This section provide a brief overview of the different types of e-Invoices in Malaysia and when to use them:
Individual e-Invoice
A normal e-Invoice is the standard electronic invoice issued by a supplier to a buyer. It records the details of a transaction, including the supplier's information, buyer's information, products or services details, tax details, and payment details. It's typically used for regular business-to-business (B2B) transactions.
Self-Billed e-Invoice
A self-billed e-Invoice is issued by the buyer instead of the supplier. This is required in scenarios where the supplier is exempt or unable to issue an e-Invoice. Common situations include:
- Payments to agents, dealers, and distributors
- Purchases from foreign sellers
- Profit distribution (e.g., from non-listed unit trusts)
- E-commerce transactions
- Payouts to betting and gaming winners
- Acquisition of goods or services from individual taxpayers
- Interest payments (excluding certain cases)
Consolidated e-Invoice
A consolidated e-Invoice combines multiple individual receipts, invoices, or transactions into one document. It's typically used for a business issues invoices to customer who does not require an e-Invoice. Supplier is required to submit consolidated e-Invoice within 7 days after the month end. This is often applicable to business-to-consumer (B2C) transactions. However, some industries are not allowed to issue consolidated e-Invoice but only issue individual e-Invoice.
Industries Prohibited from Issuing Consolidated e-Invoices:
- Automotive
- Aviation
- Luxury goods and jewelry
- Construction
- Wholesalers and retailers of construction materials
- Licensed betting and gaming
- Payments to agents/dealers/distributors
Consolidated Self-billed e-Invoice
Similar to a consolidated e-Invoice, but issued by the buyer instead of the supplier. This is used in scenarios where the buyer needs to consolidate multiple transactions from different suppliers into one document.
Kindly note that consolidation only applicable to the following self-billed circumstances:
- transactions with individuals (who are not conducting a business)
- interest payment to public at large (regardless businesses or individuals)
- claim, compensation or benefit payments from the insurance business of an insurer to individuals (who are not conducting a business), government, government or state authority government authority, state
- self-billed circumstances involving taxpayers’ overseas branches or offices
Other e-Invoice Types
There are also other types of e-Invoices, such as credit notes, debit notes, and refund notes, which are used to record adjustments to the original e-Invoice.
Summary
| Type of e-Invoice |
Description |
When to Use |
| Individual e-Invoice |
A standard electronic invoice issued by a supplier to a buyer, detailing transaction information. |
Typically for regular business-to-business (B2B) transactions. |
| Self-Billed e-Invoice |
Issued by the buyer instead of the supplier, in situations where the supplier is exempt or unable to issue an e-Invoice. |
Payments to agents, foreign sellers, e-commerce transactions, etc. |
| Consolidated e-Invoice |
Combines multiple individual receipts, invoices, or transactions into one document. |
Typically for business-to-customer (B2C) transactions, where customer does not require e-Invoice. Submit within 7 calendar days after the month-end. |
| Consolidated Self-Billed e-Invoice |
Similar to a consolidated e-Invoice, but issued by the buyer instead of the supplier. This is used in scenarios where the buyer needs to consolidate multiple transactions from different suppliers into one document. |
When the buyer needs to consolidate multiple transactions from different suppliers into one document. Submit within 7 calendar days after the month-end. |
| Other e-Invoice Types |
Includes credit notes, debit notes, and refund notes, which are used to record adjustments to the original e-Invoice. |
Specific adjustments to transactions, such as credit note or corrections. |
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