General Information on LHDN e-Invoice

In October 2023, the Lembaga Hasil Dalam Negeri (LHDN) announced the introduction of e-invoicing which will be implemented in phases starting from 1 August 2024.

E-invoicing is a digital solution that allows businesses to send requisite data electronically to the LHDN. This is in line with the Government's focus to strengthen the digital services infrastructure and digitalize the tax administration. It is applicable to all persons undertaking commercial activities in Malaysia, including businesses engaged in the provision of goods and services.

For CelcomDigi, we have received concession from LHDN to issue e-invoice by 1 July 2025, but we endeavor to implement issuance of e-invoices by phases. During the transitional period, all persons will be allowed to provide either normal bill / receipt / invoice (as per current business practice) to substantiate a transaction for tax purposes until full implementation of e-invoice.

Frequently Asked Questions:

1. For Individual taxpayers, when do I need e-invoice for my tax relief?

During the transitional period, all taxpayers will be allowed to provide either normal bill / receipt / invoice (as per current business practice) to substantiate a transaction for tax purposes until full implementation of e-invoice.

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