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E-Invoicing Implementation FAQ

The Inland Revenue Board of Malaysia (IRBM) has announced that effective 1 August 2024, the mandatory adoption of e-Invoicing will be implemented.

The e-Invoicing system will facilitate near real-time validation and storage of transactions across Business-to-Business (B2B), Business-to-Consumer (B2C), and Business-to-Government (B2G) sectors.

Please refer to the IRBM Page for more information.

General

1. What is an e-Invoice?

An e-Invoice is a digital representation of a transaction between supplier and buyer which contains all relevant data fields required by the IRBM. An e-Invoice will replace paper or electronic documents such as invoices, credit notes and debit notes.

2. What is a validated e-Invoice?

An e-Invoice that has been validated by IRBM. A QR code will be generated by IRBM which may be used to validate the status of the e-Invoice.

3. What is a visual presentation?

Visual presentation is the format where a validated e-Invoice is presented to buyers and sellers (e.g. PDF).

4. Who will e-Invoicing be applicable to?

E-Invoicing is applicable to all taxpayers engaged in commercial activities in Malaysia, encompassing both individuals and registered businesses.

E-Invoicing Obligation and Arrangement (Buyer)

5. Who will be issuing e-Invoices to Buyers for transactions conducted on the Shopee platform?

Shopee will facilitate the issuance of e-Invoice to the Buyer on behalf of the Seller for transactions conducted on the Shopee platform, upon request of the Buyer.

Kindly note that the issuance of e-Invoice to the Buyer is for the purposes of complying with relevant tax legislation [e.g., Income Tax Act 1967, Labuan Business Activity Tax Act 1990, Petroleum (Income Tax), Act 1967] only and does not change the nature of transaction nor the commercial liability associated with the transaction.

The actual contract for sale of product(s) is directly between Buyers and Sellers. Shopee is not a party to that or any other contract between Buyers and Sellers and accepts no obligations in connection with any such contract.

For more information, please refer to Shopee's Terms of Service here.

6. Does Shopee have the obligation to share to Sellers the e-Invoice/ validated e-Invoice / visual presentation of e-Invoice issued to Buyers?

No, Shopee will only share the visual presentation of e-Invoice to the Buyer.

7. When can Buyers request an e-Invoice?

Buyers may request for an e-Invoice upon order completion. The e-Invoice will be sent to the Buyer after validation from IRBM.

8. Where can the Buyer request for the e-Invoice?

Upon order completion, the Buyer can request e-Invoice at the Order Details page. Buyers will be prompted to provide their details, which include full name, identity card number, address, contact number, SST number (where applicable), in accordance with the IRBM’s requirements.

Once the e-Invoice is validated by IRBM, a visual presentation will be shared to the Buyer at the email address provided by the Buyer.

9. Will Shopee send a consolidated e-Invoice to the Buyer?

No.

10. Is there a timeline for Buyers to request for e-Invoice?

Buyers have until the 3rd day of the following month from when the order is completed to
request for an e-Invoice.

Example:-

Order 1:
Order paid on 27 August 2024;
Order completed on 2 September 2024;

Order 2:
Order paid on 20 September 2024;
Order completed on 30 September 2024;

Both Order 1 and Order 2 buyers have until 3 October 2024 to request for e-Invoice. After that
period Shopee has no obligation to issue e-Invoice to the Buyer and will only issue a normal
invoice.

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