E-INOVICE

1. What is an LHDN e-Invoice?

• A human-readable PDF invoice

• A machine-readable XML or JSON file

• A handwritten invoice

• A scanned copy of a receipt

2. When must our company start implementing e-Invoicing?

• 1 January 2024

• 1 July 2025

• 1 April 2025 (Internal Practice), 1 July 2025 (Mandatory)

• 1 December 2025

3. What happens if a business does not comply with e-Invoice regulations?

• Nothing will happen

• They will receive a warning letter only

• They may be fined RM200 – RM20,000 per transaction

• They can apply for an exemption anytime

4. What key information must you provide to suppliers for an e-Invoice request?

• Company name, TIN number, and business registration number

• Just company logo

• Only email address

• Instagram account

5. When should buyers request an e-Invoice from suppliers?

• Anytime within the year

• Before the 7th of the following month

• After one year of purchase

• When LHDN requests it

6. When does a company need to issue a self-billed e-Invoice?

• When purchasing from foreign suppliers

• When dealing with non-business individuals

• When handling agent commissions or profit distributions

• All of the above

7. What is the purpose of requesting an e-Invoice for expenses?

• To keep digital records only

• To ensure expenses are tax-deductible

• To avoid fines from LHDN

• To get a discount from suppliers

8. What is the purpose of a consolidated e-Invoice?

• To issue one invoice for multiple small sales

• To avoid submitting e-Invoices

• To process refunds only

• To issue invoices to foreign suppliers

9. How long does a buyer have to request a rejection of an incorrect e-Invoice?

• 24 hours

• 72 hours

• 7 days

• 30 days

10. Where are all validated e-Invoices stored?

• On the supplier’s email

• In LHDN’s MyInvois Portal database

• On a printed invoice only

• In the buyer’s mobile phone