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 IRBM has validated. 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 Merchants (e.g. PDF). |
4 | Who will e-Invoicing be applicable to? | E-Invoicing applies to all taxpayers engaged in commercial activities in Malaysia, encompassing both individuals and registered businesses. |
5 | Who will be issuing e-Invoices to Buyers for transactions conducted on the ShopeeFood platform? | ShopeeFood will facilitate the issuance of e-Invoice to the Buyer on behalf of the Merchant for transactions conducted on the Shopee platform, upon the Buyer's request. Kindly note that the issuance of e-Invoice to the Buyer is to comply 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 Merchants. Shopee is not a party to that or any other contract between Buyers and Merchants and accepts no obligations in connection with any such contract. For more information, please refer to ShopeeFood's Terms of Service here. |
6 | Does ShopeeFood have the obligation to share to Merchants, the e-Invoice/ validated e-Invoice / visual presentation of e-Invoice issued to Buyers? | No, ShopeeFood will only share the visual presentation of e-Invoice to the Buyer. |
7 | When can Buyers request for 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 Order Details page. |
9 | Will ShopeeFood send a consolidated e-Invoice to the Buyer? | No. |
10 | Is there a timeline for Buyers to request for e-Invoice? | The Buyer has until 3 days of the following month from when the order is delivered to request for an e-Invoice. For example: I. Order paid on 27 August 2024; II. Order delivered on 27 August 2024; III. The Buyer has until 3 September 2024 to request for e-Invoice. IV. After that period buyers may refer to the Order Details page for receipts, as ShopeeFood will no longer issue e-Invoices. |