E-invoicing responsibility self-check
For Malaysian businesses that use a service provider, Peppol provider or MyInvois intermediary to submit e-invoices. Ten yes or no questions about who checks, corrects and keeps your e-invoice records.
LHDN (the Inland Revenue Board of Malaysia) states that when a company appoints a third-party service provider or representative to manage its e-invoice obligations, the responsibility to comply remains with the company, and for a company it rests with its director. The questions below are based on LHDN's published e-Invoice Guideline and FAQs. Your answers stay in your browser; nothing is sent or stored.
Sources
- LHDN, e-Invoice Guideline (Version 4.8): sections 2.3.1 (retrieving and verifying TIN), 2.3.6 (rejection and cancellation within 72 hours), 2.3.7 (storing e-invoices and retaining records) and 2.4 (transmission through Peppol and non-Peppol providers).
- LHDN, Implementation of e-Invoice in Malaysia: Frequently Asked Questions: questions 30 (responsibility when a service provider is appointed), 47 to 51 (cancellation and adjustment notes).
- LHDN, MyInvois Portal Frequently Asked Questions: representatives, permissions and ending an intermediary's access.
LHDN updates these documents from time to time. Check the current versions on the LHDN website.
General information, not legal advice. This self-check is a general prompt for your own review. It does not assess whether you or your business comply with the law, and using it does not create a solicitor-client relationship with Naidu Chambers.