How does e-Invoicing apply to import and export transactions?

Import and export transactions must be handled according to the relevant LHDN/HASiL rules for cross-border transactions. The treatment depends on whether the transaction involves goods or services, whether the supplier is local or foreign, and whether a self-billed e-Invoice or another prescribed document is required.

For imported goods, the Malaysian purchaser may be required to issue a self-billed e-Invoice by the end of the second month following the month in which customs clearance is obtained, in accordance with the applicable rules. Where required, the customs form reference should be included. Businesses should verify the current Specific Guidelines for the exact conditions and data requirements.

Key points

• Import and export treatment depends on the type of transaction and parties involved.
• A self-billed e-Invoice may be required for imported goods.
• For applicable imported-goods cases, the deadline can be the end of the second month after the month of customs clearance.
• Include the customs form reference where required.
• Confirm the current treatment in LHDN/HASiL’s Specific Guidelines.