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INTRODUCTION................................................................................................ 7  \n2. OBJECTIVE ....................................................................................................... 7  \n3. TRANSACTIONS WITH BUYERS ..................................................................... 9  \n4. STATEMENTS OR BILLS ON A PERIODIC BASIS ........................................ 42  \n5. DISBURSEMENT OR REIMBURSEMENT ...................................................... 53  \n6. EMPLOYMENT PERQUISITES AND BENEFITS ............................................ 59  \n7. CERTAIN EXPENSES INCURRED BY EMPLOYEE ON BEHALF OF THE EMPLOYER ..................................................................................................... 61  \n8. SELF-BILLED E-INVOICE ............................................................................... 63  \n9. TRANSACTIONS WHICH INVOLVE PAYMENTS (WHETHER IN MONETARY FORM OR OTHERWISE) TO AGENTS, DEALERS OR DISTRIBUTORS ...... 77  \n10. CROSS BORDER TRANSACTIONS ............................................................... 84  \n11. PROFIT DISTRIBUTION (E.G. , DIVIDEND DISTRIBUTION) .......................... 95  \n12. FOREIGN INCOME........................................................................................ 102  \n13. CURRENCY EXCHANGE RATE ................................................................... 105  \n14. E-COMMERCE TRANSACTIONS ................................................................. 106  \n15. CYBERSECURITY......................................................................................... 120  \n16. E-INVOICE TREATMENT DURING INTERIM RELAXATION PERIOD ......... 121  \nAPPENDIX 1 – LIST OF GENERAL TIN ................................................................ 123  \nAPPENDIX 2 – BUYER’S DETAILS IN CONSOLIDATED E-INVOICE................. 125  \nAPPENDIX 3 – PARTIES OF SELF-BILLED E-INVOICE ...................................... 127  \nAPPENDIX 4 – BUYER’S DETAILS FOR TRANSACTION WITH INDIVIDUALS .. 129  \nAPPENDIX 5 – GENERAL AND INDUSTRY-SPECIFIC FREQUENTLY ASKED QUESTIONS (FAQ) ....................................................................................... 131  \nLIST OF FIGURES  \nFigure 3.1 – Overview of invoicing process .......................................................... 09  \nFigure 3.2 – Example of visual representation of e-Invoice in PDF format (Buyer’s TIN not provided) .............................................................................. 17  \nFigure 3.3 – Example of visual representation of validated consolidated e-Invoice in PDF format (Kuala Lumpur branch) .................................................. 23  \nFigure 3.4 – Examples of receipts to Buyers ........................................................ 28  \nFigure 3.5 – Example of consolidated e-Invoice in XML format ............................ 29  \nFigure 3.6 – Example of consolidated e-Invoice in JSON format.......................... 29  \nFigure 3.7 – Example of visual representation of validated consolidated e-Invoice in PDF format ....................................................................................... 30  \nFigure 3.8 – Overview of methods for Suppliers to issue e-Invoice to Buyers ...... 35  \nFigure 3.9 – Issuance process of e-Invoice through online platform (Retailer Web Portal / Mobile App) .......................................................................","cbCaibyldhXPHv82","https://ap.wps.com/l/cbCaibyldhXPHv82","pdf",2716119,132,"English","# SUMMARY OF CHANGES\n# 1. INTRODUCTION\n# 2. OBJECTIVE\n# 3. TRANSACTIONS WITH BUYERS\n# 4. STATEMENTS OR BILLS ON A PERIODIC BASIS\n# 5. DISBURSEMENT OR REIMBURSEMENT\n# 6. EMPLOYMENT PERQUISITES AND BENEFITS\n# 7. CERTAIN EXPENSES INCURRED BY EMPLOYEE ON BEHALF OF THE EMPLOYER\n# 8. SELF-BILLED E-INVOICE\n# 9. TRANSACTIONS WHICH INVOLVE PAYMENTS TO AGENTS, DEALERS OR DISTRIBUTORS\n# 10. CROSS BORDER TRANSACTIONS\n# 11. PROFIT DISTRIBUTION (E.G., DIVIDEND DISTRIBUTION)\n# 12. FOREIGN INCOME\n# 13. CURRENCY EXCHANGE RATE\n# 14. E-COMMERCE TRANSACTIONS\n# 15. CYBERSECURITY\n# 16. E-INVOICE TREATMENT DURING INTERIM RELAXATION PERIOD\n# APPENDIX 1 – LIST OF GENERAL TIN","[{\"question\":\"Under which legal basis is the E-Invoice Specific Guideline issued?\",\"answer\":\"It is issued under Section 134A of the Income Tax Act 1967.\"},{\"question\":\"Which transaction types are covered by the guideline besides standard invoices?\",\"answer\":\"It covers areas such as self-billed e-invoices, disbursement or reimbursement, periodic statements or bills, payments to agents/dealers/distributors, and e-commerce transactions.\"},{\"question\":\"Does the guideline address cybersecurity and interim relaxation?\",\"answer\":\"Yes. It includes a dedicated section on cybersecurity and another section on e-invoice treatment during the interim relaxation period.\"}]","E-INVOICE SPECIFIC GUIDELINE - [DATE OF PUBLICATION] 20 APRIL 2026 | PDF",1790011328,46]