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The document explains how hospitals should handle invoicing workflows across different payer scenarios, clarifies when e-Invoices must be issued and validated by IRBM, and describes options for consolidated e-Invoices. It also covers e-Invoice treatment for independent consultants under co-provision and outsourcing arrangements, and whether locum doctors and nurses require e-Invoices for service payments, including references to applicable exemptions and ongoing review.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":21,"@type":70,"position":76},"https://docshare.wps.com/template/invoices/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/implementation-of-e-invoice-in-malaysia-frequently-asked-questions-faqs-for-healthcare-industry-updated-on-14-june-2024/336611/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/implementation-of-e-invoice-in-malaysia-frequently-asked-questions-faqs-for-healthcare-industry-updated-on-14-june-2024/336611.png","ImageObject",442,249,{"name":88,"@type":89},"Bulrr","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-16","2026-09-21",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"For hospitals, how can invoice issuance differ based on who pays for medical services?","Question",{"text":108,"@type":109},"Invoice issuance may differ depending on the payer: self-paying patients, patients with a TPA/MCO payer, patients under insurance claims, corporate payers for employee services, or guardians paying for the patient. The document notes that in these scenarios, the Buyer refers to the patient.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When should an e-Invoice be issued and submitted to IRBM for validation?",{"text":113,"@type":109},"Hospitals are allowed to follow the current billing arrangement for required cases. If the Buyer requests an e-Invoice, the hospital must issue it upon finalisation of medical service billing (e.g., upon discharging patients). If the Buyer does not request an e-Invoice, hospitals may issue normal invoices/bills and then aggregate them monthly for a consolidated e-Invoice to IRBM within seven (7) calendar days after month end.",{"name":115,"@type":106,"acceptedAnswer":116},"How should e-Invoice issuance work for independent consultants engaged by hospitals?",{"text":117,"@type":109},"For co-provision, the hospital and independent consultant issue separate e-Invoices to the patient, and payment collection timing does not affect issuance. For outsourcing, hospitals issue one e-Invoice to patients covering both hospital and consultant services as a single provider, while the consultant (or the company representing consultants) issues e-Invoices to the hospital depending on the contract party.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},336611,1790460368,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":20,"category_name":21,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":76},5909892115043,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","|  | |  |  |  |\n| --- | --- | --- | --- | --- |\n| IMPLEMENTATION OF E-INVOICE IN MALAYSIA FREQUENTLY ASKED QUESTIONS (FAQs) FOR HEALTHCARE INDUSTRY\u003Cbr>(UPDATED ON 14 JUNE 2024) |  |  |  |  |\n|  | No | Question | Response |  |\n| 1 Currently, the issuance of invoices / bills by hospitals can vary depending on the party making payment for the medical services:\u003Cbr>• Issuance of invoice / bill directly to self-paying patients;\u003Cbr>• Issuance of invoice / bill to patients asthe buyer, with third party administrator (TPA) and Managed Care Organisation (MCO) as the payer;\u003Cbr>• Issuance of invoice / bill to patients covered under insurance claim as the buyer, with insurance company as the payer;\u003Cbr>• Issuance of invoice / bill to corporate bodies or companies as the payer for medical services provided to their employees;\u003Cbr>• Issuance of invoice / bill to the patients as the buyer, with the guardian (parent or children of the patient) as the payer.\u003Cbr>Upon the implementation of e-Invoice, will the same invoicing arrangement continue to apply or will the hospital be required to modify its current processes? For the scenarios mentioned herein , Buyer refers to the patient.\u003Cbr>In the event the patient is a minor (below 18 years of age) , the Buyer’s details should be the details of the parent / guardian / any other relevant parties, as the case may be. |  |  |  |  |\n\n\n| |  |  |  |  |\n| --- | --- | --- | --- | --- |\n|  | No | Question | Response |  |\n| 2 Will hospital be allowed to issue consolidated e-Invoice to record the income generated from medical services provided to individual end consumers (i.e. , self-paying patients) who do not require e-Invoice? Yes, hospital is allowed to issue consolidated e-Invoice for transactions where patients do not require an e-Invoice. 3 Generally, the hospital would issue a proforma bill to the insurance company for the request of Final Guarantee Letter (FGL) .\u003Cbr>In this regard, when should an e-Invoice be issued and submitted to IRBM for validation? Hospital is allowed to follow the current billing arrangement.\u003Cbr>Where required, the hospital may issue draft / proforma invoices to insurance company for the request of FGL.\u003Cbr>Where the Buyer requests for an e-Invoice to be issued, the hospital is required to issue thee-Invoice upon finalisation of the medical services billing (e.g. , upon discharging of patients) .\u003Cbr>Where the Buyer does not request for ane-Invoice, the hospital may issue a normal invoice / bill as per current practice upon finalisation of the medical services billing and thereafter, aggregate these invoices / bills on a monthly basis and issue a consolidated e-Invoice to IRBM within seven (7) calendar days after the month end. |  |  |  |  |\n\n\n| |  |  |  |  |\n| --- | --- | --- | --- | --- |\n|  | No | Question | Response |  |\n| 4 Currently, independent consultants are engaged by the hospitals to provide medical consultancy services via two (2) arrangements:\u003Cbr>(1) Co-provision of medical services\u003Cbr>Under this arrangement, the hospital will issue a bill to patients for the hospital services, and the independent consultant will issue another bill to patients for the professional fees.\u003Cbr>The hospital will issue a monthly statement to the independent consultant, providing a summary of the services provided by the said\u003Cbr>independent consultant.\u003Cbr>(2) Outsourcing arrangement\u003Cbr>Currently, independent consultants will bill the hospital by issuing invoices for the total professional fees incurred during the month.\u003Cbr>When the hospital issues invoices to the patients, the consultants’ fees are already included in the invoice.\u003Cbr>Upon the implementation of e-Invoice, will the same invoicing arrangement continue to apply or will the hospital be required to modify its current processes? For e-Invoice purposes, hospital is allowed to follow the current billing arrangement as follows:\u003Cbr>(1) Co-provision of medical services\u003Cbr>• Hospital and independent consultant will each issue a separate e-I","cbCaimdI8jGO2Epg","https://ap.wps.com/l/cbCaimdI8jGO2Epg","pdf",134659,8,"English","# Implementation of e-Invoice in Malaysia - Healthcare Industry FAQs\n## Invoicing arrangements for different payers\n## Consolidated e-Invoice and timing of submission to IRBM\n## Independent consultants: co-provision vs outsourcing\n## Locum doctors and nurses: e-Invoice requirements and exemptions","[{\"question\":\"For hospitals, how can invoice issuance differ based on who pays for medical services?\",\"answer\":\"Invoice issuance may differ depending on the payer: self-paying patients, patients with a TPA/MCO payer, patients under insurance claims, corporate payers for employee services, or guardians paying for the patient. The document notes that in these scenarios, the Buyer refers to the patient.\"},{\"question\":\"When should an e-Invoice be issued and submitted to IRBM for validation?\",\"answer\":\"Hospitals are allowed to follow the current billing arrangement for required cases. If the Buyer requests an e-Invoice, the hospital must issue it upon finalisation of medical service billing (e.g., upon discharging patients). If the Buyer does not request an e-Invoice, hospitals may issue normal invoices/bills and then aggregate them monthly for a consolidated e-Invoice to IRBM within seven (7) calendar days after month end.\"},{\"question\":\"How should e-Invoice issuance work for independent consultants engaged by hospitals?\",\"answer\":\"For co-provision, the hospital and independent consultant issue separate e-Invoices to the patient, and payment collection timing does not affect issuance. For outsourcing, hospitals issue one e-Invoice to patients covering both hospital and consultant services as a single provider, while the consultant (or the company representing consultants) issues e-Invoices to the hospital depending on the contract party.\"}]","Implementation of E-Invoice in Malaysia - Frequently Asked Questions (FAQs) for Healthcare Industry - Updated on 14 June 2024 | PDF",1790015853]