All sales to foreign companies requires issuing self-billed e-invoice. As long as you are reporting business revenue to LHDN, you will need to issue e-invoice. The only exception is total annual revenue is below 150K. It does not matter whether your revenue come from local sources or foreign sources.

And you can see it is easy for LHDN to catch you if you are not doing e-invoice. Because all they need to do is to check your income tax return that you file with them.


This post has been edited by vhs: Feb 20 2025, 04:40 PM

You better go read the guidelines issued by LHDN.

https://www.hasil.gov.my/en/e-invoice/guidelines/


Basically it means you have to pretend yourself as the seller (who is not issuing e-invoice) and issue e-invoice to yourself. That means if you sellers all not issuing e-invoice then you will have to do all their works.

Actually is it not the actual existing requirements to require receipts for audit? As a company, all expenses cannot be simply made up and require receipts to support, is that not true?

If already not filed in income tax return then why want to issue e-invoice to alert LHDN?

No submit no case, until get caught then all hell breaks lose