What if I lost a receipt or invoice for a business expense?
First ask the supplier for a duplicate copy or statement. If that fails, assemble alternative evidence such as the bank record, a written explanation and any correspondence. Alternative evidence may support the entry, but tax deduction is not guaranteed, so do not create fake documents.
Missing documents are common, and the response should be honest and structured.
Step 1: recover the original
- Ask the supplier for a copy invoice or statement of account
- Check emails, portals and e-wallet or card apps
- For e-Invoices, check the MyInvois records if the supplier is in scope
Step 2: build substitute evidence
- Bank or card statement showing payment
- Purchase order, quotation, contract or delivery record
- Messages showing the transaction
- A signed internal voucher, dated and explaining what, why and who approved
Step 3: record carefully
- Record the entry from the best evidence you have
- Note on the voucher that the original is missing
Limits
- Alternative evidence does not guarantee LHDN will accept a deduction
- Never alter or recreate an invoice; that may be an offence
- For one-off losses, it helps to show the pattern of consistent record keeping
Prevention
- Scan receipts the same day
- Photograph thermal receipts before they fade
- Use a company card or bank transfer for traceability
- Reimburse staff claims only against receipts
Legal basis
- Companies Act 2016, s.245
- Income Tax Act 1967, s.82
Sources
Applies to 2026 · Last reviewed 29 October 2026
General information for business owners, not legal, tax or professional advice. Rules change, so check the sources or ask a licensed professional before you act.
Related questions
- What is wrong with using business money for personal expenses?A company is a separate legal person, so its money is not the owner's. Paying personal bills from company accounts muddles the books, may breach restrictions on loans to directors, and can lead LHDN to disallow expenses or treat payments as income. Use a director's account or proper salary instead.
- What is the difference between bookkeeping and accounting in Malaysia?Bookkeeping is the day-to-day recording of transactions: sales, purchases, payments and receipts. Accounting uses those records to prepare financial statements, interpret results and support decisions and tax filing. Good bookkeeping comes first, because accounts can only be as reliable as the entries beneath them.
- Is a Sdn Bhd legally required to keep accounting records?Yes. Section 245 of the Companies Act 2016 requires every company, including its directors and managers, to keep accounting and other records that explain its transactions and financial position. This applies even to a new, dormant or loss-making company.
- How long must a Malaysian company keep its accounting records?A company must keep accounting records for seven years after the transactions they record were completed. For tax, documents must be kept for seven years from the end of the relevant year of assessment. Use whichever period ends later.
- What documents should a Malaysian company keep for bookkeeping?Keep every document that proves a transaction: sales and purchase invoices, receipts, bank statements, contracts, payroll records, and records of assets and loans. If a transaction is not supported by a document, it is hard to defend in an audit or tax review.