e-Invoice Request Policy (Malaysia LHDN Compliance)

Effective Date: 1st January 2026

 

1. Purpose

This Customer e-Invoice Request Policy (“Policy”) sets out the terms, conditions, and procedures governing the issuance of electronic invoices (“e-Invoices”) by the Company in compliance with the Inland Revenue Board of Malaysia (LHDN) e-Invoicing framework and applicable tax laws.

2. Scope and Applicability

This Policy applies to all customers who request an LHDN-compliant e-Invoice for transactions conducted with the Company on or after the effective date stated above.

3. Eligibility

Subject to compliance with this Policy, e-Invoices may be issued upon request to:
a) Business entities with a valid Tax Identification Number (TIN); or
b) Individual customers who require an e-Invoice for business purposes or tax-related claims.

The Company reserves the right to reject requests that do not meet LHDN requirements or where sufficient information is not provided.

4. Request Window

Customers must submit their e-Invoice request within three (3) calendar days from the transaction or payment date. Requests submitted after this period may not be accepted.

5. Mandatory Information Requirements

To enable the issuance of an e-Invoice, customers are required to provide complete and accurate information as prescribed by LHDN. Customers shall submit the required details via the Customer Information Request Form for e-Invoice, accessible at: https://forms.gle/AeLqR6gX4RgsvL4b6

6. Processing Timeline

Upon receipt of complete and valid information, the Company shall issue the e-Invoice within three (3) working days, subject to successful validation through the LHDN MyInvois system.

7. Submission to LHDN

All issued e-Invoices shall be submitted electronically to the LHDN MyInvois platform in accordance with statutory requirements. A validated copy of the e-Invoice will be sent to the customer’s registered email address.

8. Important Notes and Limitations

a) The Company is unable to issue e-Invoices for cash or anonymous sales where buyer information is incomplete or unavailable, in accordance with LHDN guidelines.
b) Customers are responsible for ensuring that all submitted information is accurate and complete. The Company shall not be liable for delays or rejections caused by incorrect or insufficient information.
c) Once an e-Invoice has been issued and validated by LHDN, amendments or cancellations are subject to LHDN rules and technical limitations.

9. Compliance and Amendments

This Policy shall be interpreted and enforced in accordance with Malaysian tax laws and LHDN regulations.The Company reserves the right to amend this Policy at any time to reflect regulatory updates or operational requirements without prior notice.