e-Invoices are issued when a sale or other transaction occurs to recognize the taxpayer’s income.
This type of document covers purchases or other expenditures made by taxpayers, including returns and discounts. It can also be used to correct or reduce recorded income amounts. In certain cases, taxpayers are required to issue self-billed e-Invoices to document expenses (e.g., foreign transactions). For example, if a taxpayer acquires goods/services from a foreign supplier who does not use Malaysia’s MyInvois System, the taxpayer must issue a self-billed e-Invoice to document the expense.
