e-Invoice FAQ

Purpose

Short answers KinraSoft already loads for rules questions (who issues, cancel, self-bill cases, e-commerce, freelancers, QR). Use this when you need the policy, not a button click. Procedures are the other topics in Malaysia e-Invoice.
These answers come from the product Q&A. They are not a substitute for the current IRBM e-Invoice Guideline or your tax adviser. When the Assistant answers a what is or can I e-Invoice question, it retrieves this store (or the official FAQ pack). It must not invent law.

No extra screen. Read here, or ask the Assistant a theory question.
Official detail that is only in IRBM publications (for example the full Section 8.3 self-bill list) is pointed to, not copied.

Ask what is, can I, does, or who issues — for example “Can I cancel the e-invoice?” or “Does a freelancer need to issue e-invoice?”
Do not use Submit e-Invoice for a rule. Do not type “how to” if you only wanted the FAQ. That searches the procedure chapters.

Know whether you need a rule (this page) or a submit. See Submit and check status.
For a live document, have the document number ready if you will submit after you read the rule.
Find your topic below. Follow the linked chapter when you need to do something. If the answer says “only in certain conditions” or “Section 8.3”, confirm with the current IRBM guideline or your accountant before you post.

Who is responsible for issuing e-Invoices? The supplier of the transaction. In listed cases the buyer self-generates (self-billed e-Invoice): payments to agents, foreign suppliers’ sales, profit distribution, e-commerce, betting and gaming payouts, acquisitions from individual taxpayers, and other cases in the guideline. See overview and Self-billed e-Invoice.
Are all businesses required to issue e-Invoice? Yes — taxpayers undertaking commercial activities in Malaysia, on the phased mandatory timeline.
Are any industries exempted? No.
Is e-Invoice only for domestic Malaysian transactions? No. It applies to domestic and international (cross-border) transactions. See Buyer and supplier TIN.
Does a freelancer need to issue e-invoice? If you do not freelance under a business name, no. See Customers and Company.
Are taxpayers allowed to claim tax deduction or personal relief without an e-Invoice? Yes, using existing documentation until the legislation is amended.
Can I save e-Invoices as drafts before finalizing? Yes. Create in draft; validate and finalize after that. In KinraSoft: Save the document first, Submit when ready. See Submit and check status.
Who issues e-Invoices to consumers on a platform? The e-commerce platform provider.
Who issues e-Invoices to record income of merchants or service providers on a platform? The e-commerce platform provider.

Can I submit with a future date? No. Submit within 3 days. The system does not allow future-date submission. See overview and Submit and check status.
Can I cancel an e-invoice submitted to IRBM? Yes. The seller can cancel within 72 hours from generation time. See Submit and check status.
Can I edit an e-invoice on MyInvois after IRBM validates it? No. Cancel and reissue, or use a credit note, debit note, or refund note. See after validation.
Does the invoice number change once IRBM validates it? No. You also get a Unique Identifier Number after validation.
Is a special app required to scan the QR code? No. Any mobile camera or QR scanner.

We bill B but deliver to C. Whose TIN? If B agrees to be the buyer, sends the stock to C, and takes responsibility for the amount due from A, B’s TIN is correct. See Buyer and supplier TIN.
Which TIN as Supplier if the merchant is a foreign entity? General TIN EI00000000030 can be used on a self-billed e-Invoice. See Self-billed e-Invoice.
Foreign currency — must I convert to RM? e-Invoice can be displayed in any currency, including RM. Unless law or tax rules require the RM-equivalent, you may issue in foreign currency. See Currency.
General TINs used on masters: EI00000000010 general public, EI00000000020 foreign buyer, EI00000000030 foreign supplier (self-bill), EI00000000040 government.

Commission to an introducer after the assignment is complete — what document? Self-billed invoice as your company’s proof of expense, if you are paying commission. See Self-billed e-Invoice.
Can I issue a self-billed e-Invoice if my supplier did not issue an e-Invoice to me? Only for circumstances in Section 8.3 of the e-Invoice Specific Guideline.

Can I issue both an e-credit note and an e-refund note to one original e-invoice? Yes. Credit note first (reduces the invoice; the balance is still payable). After the invoice is paid and the customer wants a refund you agree to, issue the refund note for the net amount paid. If the credit note cancelled the invoice, there is no refund note to issue. See after validation.

Company in Phase 1 selling construction materials to related companies — e-Invoice? Consolidate? Yes, issue e-Invoices. Consolidated e-Invoices are not allowed for those transactions. See Submit and check status and Consolidated e-Invoice.
Can e-commerce platform providers issue consolidated e-Invoices for merchant income? No.
Can retailers put e-commerce and brick-and-mortar sales in the same consolidated e-Invoice? No — different flow and classification; reconciliation risk.
When should a platform issue the e-Invoice for merchant income? Draft or proforma is allowed if needed; only the final e-Invoice is submitted for validation. See Submit and check status.

Can we increase or decrease stock quantity, or write off damaged stock, after e-invoice is implemented? Yes. See Product documents and Maintain Stock Value.
Shall I issue an e-invoice for disbursements and reimbursements? You must generate e-Invoices for disbursements and reimbursements when you meet certain conditions. Confirm in the IRBM guideline.
Are e-Invoices needed for charges to sub-contractors, including penalties? Yes. See Sales invoice, Purchase invoice, and Submit and check status.
How must contractors handle e-Invoices for progress claims on property construction? Issue e-Invoices for progress claims. If certification of work done is required, they can issue the e-Invoice upon obtaining the certificate.
Will the main contractor’s billing for purchasing materials on behalf of the owner stay the same? Yes, but bills must be in the form of e-Invoices.

Chat started Submit when you wanted a rule. Cancel. Ask can I or what is instead of submit.
Chat says no Q&A found. Use the procedure pages for product steps, or the current IRBM FAQ or your accountant. Do not treat silence as permission.
A rule here disagrees with a new IRBM update. Follow the current IRBM publication and your adviser. Tell KinraSoft support if the in-app Q&A looks stale.
You know the rule and need to send. Submit e-Invoice, or the matching listing button. See Submit and check status.