Ice Breaking Quiz - E-invoice Workshop

Question 1: Which Year of Assessment (YA) is used to determine the E-Invoice implementation threshold?

• YA2022

• YA2023

• YA2024

• YA2025

Question 2: Under Malaysia’s e-Invoicing guideline, taxpayers with annual turnover of less than RM150,000 are:

• Required to implement e-Invoicing starting 1 January 2026

• Permanently exempted from e-Invoicing

• Exempted from e-Invoicing (with T&C) unless they voluntarily opt in

• Required to submit consolidated e-invoices only

Question 3: Which government agency is responsible for implementing e-Invoicing in Malaysia?

• Bank Negara Malaysia

• Royal Malaysian Customs Department

• Inland Revenue Board of Malaysia (LHDN/IRBM)

• Ministry of Finance (MOF)

Question 4: Taxpayers are still allowed to continue claiming for tax deduction / personal tax relief without an e-Invoice

• True

• False

Question 5: Which of the following document types are NOT recognised as types of e-Invoice under the Malaysian e-Invoicing framework?
I. Invoice II. Debit Note III. Credit Note IV. Refund Note

V. Consolidated e-Invoice VI. Self-Billed e-Invoice VII. Delivery Order

• IV. Refund Note

• VII. Delivery Order

• V. Consolidated e-Invoice

• All of the above are types of E-invoice