What is e-Invoicing?
An e-Invoice is a digital representation of a transaction between a supplier and a buyer. It replaces paper or electronic documents such as invoices, credit notes, and debit notes. It serves as proof of income for sellers and proof of expense for buyers.
What is the key difference between an e-Invoice and a normal statement/invoice?
An e-Invoice is a document that has been validated by the LHDN and it includes a QR code as proof of validation. It contains essential details such as supplier and buyer information, item descriptions, and transaction amounts, which records transaction data for business operations..
Will the e-Invoice replace the annual statement that PLB issues?
No, e-Invoice will not replace your annual statements. It is an additional document provided by PLB to comply with e-Invoicing requirements.
Are you allowed to continue claiming tax deductions/personal tax relief without an e-Invoice?
Yes, you can continue to claim tax deductions or personal tax relief using existing documentation until legislative changes require otherwise.
What is the difference between an e-Invoice and a self-billed e-Invoice?
An e-Invoice is issued by PLB (as a supplier) to customers as proof of expense for tax deductions. A self-billed e-Invoice is issued by PLB (as a buyer) for submission to LHDN for validation, serving as proof of PLB’s expense for tax purposes.
Who will receive an e-Invoice from PLB?
Customers will be able to receive e-invoice after providing their Tax Identification Number (TIN) to PLB.
How frequently will I receive an e-Invoice from PLB?
For instalment payment, e-Invoices will be issued monthly. For example, you will receive an e-Invoice on 1st February 2025 for the billing period of 1st to 31st January 2025 of your loan with PLB. For one-time/ad-hoc transactions, e-Invoices will be issued within the month from the date of the transaction.
How will I receive my e-Invoice?
e-Invoices will be sent via email. Customers must ensure they provide a valid email address and contact number for successful delivery.
What should I do if I don't receive my e-Invoice?
Check your spam folder and ensure your email address is updated with PLB. For further assistance, contact your marketing representative.
What happens if I provide incorrect/incomplete information for an e-Invoice?
If the mandatory information is incomplete or incorrect, LHDN may reject the e-Invoice during validation, and PLB will not be able to issue a validated e-Invoice. Customers must ensure information provided is accurate when submitting details.
If I receive an e-invoice from PLB, does it mean the invoice has been paid?
e-Invoices are issued to customers regardless of whether payment is made.
How can I obtain my Tax Identification Number (TIN)?
You can retrieve your TIN through:
• Login to your MyTax Portal
• On the front page of your individual income tax return
• Search your TIN from the e-Daftar menu at the main page of MyTax Portal
• Contact the HASiL Contact Centre at 03-8911 1000
• Visiting a LHDN office
Where can I obtain my Sales and Service Tax (SST) Registration Number?
You can obtain your SST Registration Number by:
• Visiting the Royal Malaysian Customs Department (RMCD) portal at
https://sst01.customs.gov.my/account/inquiry
