Who Issues the E-Invoice for Shopee, Lazada or TikTok Shop Orders?

The LHDN FAQ for the e-commerce industry (updated 22 December 2023) answers this for sales concluded through a platform.

To the consumer. The platform provider issues an e-invoice if the buyer asks for one, or a receipt if not. Merchants are not required to issue the e-invoice or receipt to the consumer. Where no e-invoice is requested, the platform may issue a consolidated e-invoice, using the classification code that marks it as an e-commerce transaction.

For the merchant's income. The platform issues a self-billed e-invoice to record the income the merchant earns from transactions on the platform. It cannot use a consolidated e-invoice for this. It may follow its current billing frequency, and may issue the document once the consumer confirms receipt and the platform releases the money.

For platform fees. The platform issues an e-invoice for the charges it imposes on merchants for using the platform.

For returns. The platform issues a refund note e-invoice when it returns money for goods sent back.

What the seller does. Keep the self-billed e-invoices and fee e-invoices with the books, and reconcile them with order reports. Sales made outside the platform, such as on the seller's own website, follow the seller's own e-invoice obligations.