- E-commerce platforms are responsible for issuing e-Invoices to consumers.
- Merchants are not required to issue separate invoices or receipts.
- Platforms must issue self-billed e-Invoices to record merchant and service provider income.
- Platforms must issue separate e-Invoices for platform fees.
- If a foreign supplier does not have a TIN, the platform can use the generic TIN “EI00000000030”.
- Consolidated e-Invoices are not allowed for merchant and service provider income.
- Platforms can maintain their current billing arrangements for payment release and e-Invoice timing.
- Platforms must issue a refund note e-Invoice for returns and refunds.
- E-commerce and brick-and-mortar transactions should be kept separate.
Source: taxilla.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Malaysia"
- Procedures for Invoicing and SST-02 Declarations: 2% Service Tax Exemption on Rental Services
- Service Tax Exemptions for Rental and Leasing Services: Key Amendments Effective January 2026
- RMCD Issues Updated Service Tax Guide for Brokerage and Underwriting Services Effective July 2025
- Malaysia Limits Vehicle Tax Exemptions in Langkawi, Labuan to Cars Under MYR 300,000
- Service Tax Exemption for Construction and Renovation of Places of Worship Effective July 2025
