IMPLEMENTATION
e-Invoice Task Force
Meeting #3
OF e-INVOICE
26 Feb 2024
E-Invoice
IRBM to record:
1. Proof of Income: This document is issued whenever a sale or other transaction is
made to recognise income of taxpayers; and
2. Proof of Expense: This type of document covers purchases made or other
spending by taxpayers. It also includes returns and discounts. It can also be used to correct
or subtract an income receipt in terms of the amounts documented.
Revised e-Invoice implementation timeline as announced in Budget 2024
Pilot Phase Phase 1 Phase 2 Phase 3
May 2024 1 Aug 2024 1 Jan 2025 1 Jul 2025
Mandatory
Mandatory
implementation for
Launch of pilot implementation for Mandatory
taxpayers with an
programme by 50 taxpayers with an implementation for all
annual turnover or
companies annual turnover or other taxpayers
revenue between
revenue of >RM100m
RM25m to RM100m
DIGITALIZATION ROADMAP – FINANCE
PLATFORM SYNCHRONIZATION
PHASE 1 PHASE 2 PHASE 3 PHASE 4
• E-Invoicing
• NADI Group • Migration to a 4th
• Group Financial Collaboration and
• Data Analytics &
Generation ERP AI Deployment
Reporting Workspace EcoSystem
System
DIGITALIZATION ROADMAP – FINANCE PLATFORM
SYNCHRONIZATION
__________
LEGACY ________________________
NEXT GEN SYSTEMS (MODULES)
• Operations
• Current/Old Enterprise • Finance Module • Supply Chain Management
• Enterprise Server • Budgeting & • Inventory Management
• MS Excel Reporting • Procurement
• Accounting AR/AP • Transportation
• Manufacturing System
Enterprise Cloud
CAPEX Data Migration OPEX
Task Force Timeline
28 Nov 2023 11 Jan 2024
•MS Dynamics GP • NADI EXCO
• Online
Presentation & approval
Webminar • Task Force Quotation • Task Force
Meeting #1 Meeting #2
18 Oct 2023 5 Dec 2023 17 Jan 24
18 Jan 2024 26 Feb 2024 1 Aug 2024
•BOD Approval •Digital •MS Dynamics
Submission •Digital Roadmap GP Training
(CoSec) Roadmap Meeting #2 •Task Force • Go
•User Test
Meeting #1 Meeting #3 Live
18 Jan 2024 15 Feb 2024 1 Jun 2024
Actions
SCS / IT Data Mapping in AMROS
SCS Data Solicitation & Input
Hardware acquisitions / Software
IT
Developments
GOM /
Billing & Process Flow
ICP
GOM /
User Testing Phase
Finance
END-USERS
End-Users
Issues to discuss:
• FINANCE : 11
• Control / Authorization to generate invoice
• MIS : 3
• Authorization Level / Approval of Invoice and
• GOM : 4
• ICP 1 :
submission to customers
• BOMBA : 1 • Hardcopy for physical records
• SCS : 1 • Snapshot / Dashboard
• AIROD ALOR SETAR : 1 • Reporting
IRBM Updates
e-Invoice Software Development Kit (SDK)
Beta Version (released on 9 February 2024)
collection of tools, libraries, and resources providing a set of functionalities,
Application Programming Interfaces (APIs), and development guidelines to assist
businesses in integrating their existing system to the MyInvois System via API.
“Application Programming Interfaces (APIs) • Standard inputs dan outputs • Standard kod ralat •
Penerangan jenis dokumen • Logik pengesahan • Jadual kod • Garis panduan integrasi • Soalan lazim
(FAQ)”
E-INVOICE GUIDELINE (VERSION 2.2) – 9 Feb 2024
E-INVOICE SPECIFIC GUIDELINE (VERSION 2.0) – 9 Feb 2024
In the News
”Projek rintis e-invois LHDN bermula Mei, 50 syarikat
sahkan penyertaan”
Pengarah Seksyen Operasi Dasar, Jabatan Operasi Cukai LHDN Dr Rasyidah Che Rosli berkata
lebih 50 syarikat telah mengesahkan penyertaan mereka bagi proses pengujian sistem berkenaan.
“Kita terbuka jika ada lagi syarikat yang mahu terlibat dalam projek perintis e-invois.
Sebanyak 4,000 syarikat yang mempunyai pendapatan melebihi RM100 juta disasarkan menjadi
kumpulan pertama untuk terbabit dalam pelaksanaan e-invois yang akan dilaksanakan mulai 1 Ogos,
2024.
“Boleh saya katakan kebanyakan mereka telah membuat persediaan untuk melaksanakan e-
invois. Cabarannya adalah untuk memastikan sistem sedia ada dapat diintegrasi dengan sistem
percukaian LHDN.
E-Invoice Specific Guidelines
1. Transactions with buyers.
E-Invoice Specific Guidelines
2. Disbursement or Reimbursement.
E-Invoice Specific Guidelines
3. Employment Perquisites and Benefits .
a) Employees’ pecuniary liabilities (e.g., utility bills, parking fees, and car maintenance charges)
b) Club membership
c) Gym membership
d) Professional subscriptions
e) Allowances (e.g., travelling allowance, petrol allowance or toll rate, parking rate/ allowance, meal
allowance)
To submit e-invoice from Supplier to Employee OR Employer to Employer
E-Invoice Specific Guidelines
4. Certain Expenses Incurred By Employee On Behalf Of The Employer
Such expenses include, but not limited to, accommodation, toll, mileage,
parking, telecommunication expenses, expenses incurred in a foreign
country
To submit e-invoice from Supplier to Employee OR Employer to Employer
E-Invoice Specific Guidelines
5. Self-billed E-Invoice.
a) Payment to agents, dealers, distributors, etc
b) Goods sold or services rendered by foreign suppliers
c) Profit distribution (e.g., dividend distribution)
d) Electronic commerce (“e-commerce”) transactions
e) Pay-out to all betting and gaming winners
f) Acquisition of goods or services from individual taxpayers (who are not conducting
a business)
g) Payment/ Credit to taxpayers recorded in a statement/ bill issued on a periodic
basis (e.g., rebate)
h) Interest payment
E-Invoice Specific Guidelines
6. Transactions Which Involve Payments (Whether In Monetary Form Or Otherwise) To
Agents, Dealers Or Distributors .
Self-billed E-Invoice
E-Invoice Specific Guidelines
6. Cross Border Transaction.
- transaction between a Malaysian buyer and a foreign supplier
Self-billed E-Invoice
For importation of goods, the Malaysian Purchaser should issue a self-billed e-Invoice upon
obtaining customs clearance
For Services, self-billed e-Invoice should be issued upon (1) payment made by the
Malaysian Purchaser; or (2) receipt of invoice from foreign supplier, whichever earlier.
E-Invoice Specific Guidelines
7. Cross Border Transaction.
- transaction between a foreign buyer and a Malaysian supplier
Upon a sale or transaction being concluded, the Malaysian Seller will issue an e-Invoice
to Foreign Purchaser to record the transaction e.g., sale of goods or provision of services
E-Invoice Specific Guidelines
8. Profit Distribution.
- profits to its shareholders issues dividend vouchers or dividend warrants to its shareholders.
Taxpayers in other forms of legal entity (e.g., trusts, unit trusts, etc.) adopt similar practice.
Upon implementation of e-Invoice in Malaysia, taxpayers that are not entitled to deduct tax under
Section 108 of the Income Tax Act 1967 as well as taxpayers who are listed on Bursa Malaysia will be
exempted from issuing self-billed e-Invoice on dividend distribution. Correspondingly, their
shareholders are not required to issue an e-Invoice for proof of income.
However, taxpayers other than those mentioned above are required to issue self-billed e-Invoice to
document the expense.
E-Invoice Specific Guidelines
9. Foreign Exchange.
i. Supplier may submit the e-Invoice in the relevant foreign currency and the applicable currency
exchange rate, without the RM-equivalent;
ii. Supplier may submit the e-Invoice in the relevant foreign currency and the applicable RM-
equivalent, without the currency exchange rate; or
iii. Supplier may submit the e-Invoice in the relevant foreign currency, the applicable RM-equivalent
along with the currency exchange rate.
Billing/Invoicing Process Flow
Billing/Invoicing Process Flow
OTHER MATTERS
Challenges?
