Are credit notes and debit notes required under Malaysia’s e-Invoicing framework?

Credit notes, debit notes, and refund notes may be used to document adjustments to transactions in accordance with the Malaysian e-Invoicing framework. The correct document depends on what is being adjusted, such as a price reduction, additional amount, or refund.

Where an adjustment relates to an e-Invoice that has already been validated, businesses should follow the prescribed process and ensure that the adjustment is linked to the relevant transaction. The applicable Specific Guidelines explain the required treatment and data fields.

Key points

• Use the document type that matches the adjustment.
• A credit note may record a reduction in the amount due.
• A debit note may record an additional amount due.
• A refund note may be relevant when documenting a refund.
• Follow current guidance and retain links to the original transaction.