How does e-Invoicing apply to online sales and e-commerce transactions?

Online sales and e-commerce transactions are subject to the Malaysian e-Invoicing rules that apply to the seller, transaction, and any relevant platform or intermediary arrangement. The correct process may differ depending on whether the seller is issuing individual invoices, qualifying for consolidation, or using a platform that participates in the transaction.

Businesses should identify who is responsible for issuing the e-Invoice and whether the transaction qualifies for consolidated treatment. They should also check any special rules for online marketplaces, agents, or intermediaries in the current Specific Guidelines.

Key points

• Online transactions are assessed under the applicable e-Invoicing rules.
• The seller’s circumstances and transaction structure matter.
• Consolidation is available only where the rules permit it.
• Determine whether a platform or intermediary has a defined role.
• Use the current Specific Guidelines for e-commerce transactions.