e-Invoice Frequently Asked Questions (FAQs)

Yes, Clients can continue to claim tax deductions or personal tax relief using existing documentation until such time the legislation has been amended.

Failure to issue e-Invoice is an offence under Section 120(1)(d) of the Income Tax Act 1967 and will result in a fine of not less than RM200 and not more than RM20,000 or imprisonment not exceeding six (6) months or both, for each non-compliance.

Corporate Clients are required to input their new business registration number (12-digit characters) for the purpose of e-Invoice issuance. Corporate Clients in Sabah and Sarawak are required to input the business registration number provided by the local authority.

Yes, when Clients request for an e-Invoice to be issued, they are required to provide their details to the Company for the purpose of issuing e-Invoice.

Individual Clients should provide TIN with prefix of “IG”.
Corporate Clients should provide TIN with prefix based on category below: 

Section 82C (11) of the Income Tax Act 1967 has outlined that the provisions of the Personal Data and Protection Act 2010 shall not apply to any personal data processed for e-Invoice issued or transmitted to the Director General.

Yes, insurance/takaful companies are allowed to use annual premium/contribution statements for consolidated e-Invoice purposes, in cases where policyholders/contract holders do not require e-Invoice. In such cases, a normal statement/bill will be issued (as per current business practice, whereby such information included in the statement/bill is not required to be submitted for IRBM’s validation).

Additionally, insurance/takaful companies are allowed to aggregate statements/bills to create and submit consolidated e-Invoice for IRBM’s validation in accordance with the current issuance period for statements/bills. The submission should be made within seven (7) calendar days after the end of the month of issuance of statements/bills. 

The issuance of e-Invoices should follow the current process. Please be informed that there is no change to our current process of issuing Premium Paid Statements to you other than the addition of a QR code provided by the Inland Revenue Board of Malaysia (“IRB”).

Where a termination of a policy/contract involves return of monies to the policyholder/contract holder, a refund note e-Invoice is required to be issued as per the Company’s current billing/invoicing process, with the following exceptions:

1. Payment wrongly made by policyholders/contract holders;
2. Overpayment by policyholder/contract holders; or
3. Return of security deposits.

The Company is required to issue self-billed e-Invoice for insurance/takaful claims, compensation and/or benefit payments to the policyholder/contract holder/beneficiary, regardless of the policyholder/contract holder/beneficiary is an individual or business.

For the purpose of self-billed e-Invoice, the “Supplier” would be the policyholder/contract holder/beneficiary, regardless of whom the claim is being paid to (e.g., hospitals, attorneys, etc.).

The Company is allowed to issue consolidated self-billed e-Invoice on claims and benefits payment to individuals not conducting business.

Upon concluding a sale or transaction, the Advisor/Distributor is eligible to receive a payment or any other incentive (whether in monetary form or otherwise) from the Company. The Company is required to issue self-billed e-Invoice for such payments or incentives (whether in monetary form or otherwise) made to Advisor/Distributor.

The QR code provides a link to the validated e-Invoice which will contain general personal information such as client name, document type, date and time, insurer/takaful operator, etc. Detailed personal information will be available in the MyInvois portal at MyTax (hasil.gov.my). Please refer to the User Manual at MyTax (hasil.gov.my) on how to access the MyInvois portal.

E-Invoices will be encrypted with passwords and secure channels for transmitting e-Invoices electronically will be used.

You may log in and view your data from the MyInvois portal at MyTax (hasil.gov.my). Please refer to the User Manual at MyTax (hasil.gov.my) on how to access the MyInvois portal.

You can scan the QR code embedded in the Premium Paid Statement/Self-Billed Invoice and it will direct you to log in to the MyInvois portal. You may view your data from the MyInvois portal.

If there is any error in the e-Invoice, the Company will issue a Credit Note or Self-billed Credit Note to make the necessary adjustments to the initial e-Invoice/Self-billed e-Invoice issued to you, where applicable.

Please raise your disputes/concerns by calling the Client Careline number: 1-300-88-5055.

No.

Yes.

Please call the Client Careline number: 1-300-88-5055.