Are foreign suppliers required to issue e-Invoices under Malaysia’s e-Invoicing framework?
Table of Contents
Foreign suppliers should be assessed according to the rules that apply to non-Malaysian suppliers and cross-border transactions. A foreign supplier may not be expected to issue an e-Invoice through Malaysia’s MyInvois system in the same way as a Malaysian taxpayer. In specified cases, the Malaysian purchaser may be responsible for issuing a self-billed e-Invoice.
The exact requirement depends on the transaction category and the current LHDN/HASiL Specific Guidelines. Businesses importing goods should pay particular attention to the customs-clearance date, the prescribed submission deadline, and any required customs form reference.
Key points
- The treatment of foreign suppliers differs from that of Malaysian taxpayers in some cases.
- A Malaysian purchaser may need to issue a self-billed e-Invoice for specified transactions.
- For applicable imported goods, the deadline may be the end of the second month after customs clearance.
- Include customs form references where required.
- Check the current Specific Guidelines for the exact transaction type.
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