In this course · 4 of 6
Course 5
E-invoicing for sellers
6 lessons · 6 min
- 1Does My Online Store Need to Issue MyInvois E-Invoices in Malaysia?
- 2E-Invoice Start Dates by Turnover in Malaysia: LHDN Timeline
- 3Who Issues the E-Invoice for Shopee, Lazada or TikTok Shop Orders?
- 4How a Consolidated E-Invoice Works for B2C Online Sales in Malaysia
- 5Why Must an Online Business Under RM3 Million Still Issue E-Invoices?
- 6E-Invoice Penalty and Relaxation Period for Online Sellers in Malaysia
The short answer
If customers do not ask for an e-invoice, a Malaysian seller within the e-invoice requirement may issue one consolidated e-invoice (one e-invoice covering a month of sales to consumers, known as B2C) within seven calendar days after the month end. Sellers below the RM3 million exemption need not issue e-invoices.
The Inland Revenue Board (LHDN) FAQ allows a supplier to issue a consolidated e-invoice for transactions where the buyer has not requested an e-invoice. It covers B2B, B2C and B2G, except for transactions and activities listed in section 3.7 of the Specific Guideline.
Timing. The consolidated e-invoice must be issued within seven calendar days after the month end. For example, October sales are consolidated by 7 November.
Content. The document records the month's qualifying transactions with the buyer shown as a general public entry. It is submitted to LHDN for validation, and there is no duty to share the validated document with individual buyers.
If a buyer asks for an e-invoice. The seller issues an individual one for that sale.
Mixing channels. LHDN's e-commerce FAQ advises against combining website or e-commerce transactions with those from a physical store in one consolidated e-invoice, because the transaction flow and classification may differ and reconciliation becomes harder.
Exempt sellers. Sellers below the RM3 million exemption do not need to issue e-invoices at all. Sellers still within the requirement may issue consolidated e-invoices monthly during LHDN's interim relaxation period.
Legal basis and sources
The law
- Income Tax (Issuance of Electronic Invoice) Rules 2024 [P.U.(A) 265]
- LHDN e-Invoice Specific Guideline, section 3.7
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.
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