E-Invoice unit 2.0 FLASHCARD

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Companies and e-Invoice exemption

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Companies disposing shares not listed on the stock exchange are exempt from e-invoicing.

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Statutory bodies and e-Invoice exemption

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Statutory bodies, authorities, and local authorities are exempted in relation to specific functions.

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Goods and services transactions exemption

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Transactions of goods sold and services performed before 1 July 2025 are exempted.

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Implementation phase for all other taxpayers

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Fourth phase

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Electronic Submission

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E-invoices must be sent electronically to and validated by the DG.

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Amendment to Section 82 (2a)

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Submission individual e invoice, no need to issue receipt.

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Goods sold

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Part of the transactions covered under section 82c.

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Section 82 (2b)

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Submit Consolidated e invoice need to issue receipt

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Conditions and specifications for issuing e-Invoices will be determined by the Director General under issued guidelines.

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The Director General sets conditions and specifications for e-Invoices.

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Under certain conditions, a person may issue a self-billed invoice treated as an e-Invoice.

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Self-billed invoices can be considered e-Invoices under specific conditions.