e-Invoice: Compliance requirement for business transactions to avoid pitfalls - Live webinar (20-Apr-2026)

LHDNM agreed webinar

HRD Corp Claimable Course (T&C applies*)
Download flyer and registration form - 20 April 2026 
Download flyer and registration form - 5 June 2026

The implementation of e-Invoicing for documenting commercial activities for tax purposes, as required by IRBM, will be fully enforced in 2026, as announced in the 2026 Budget and further clarified through the wider exemption announcement in early December 2025. The scope of e-Invoicing extends beyond taxable revenue and deductible costs to cover the entire spectrum of business operations.

As such, it is essential for organisations to have a comprehensive, organisation-wide understanding of how e-Invoicing works and how it applies to different business activities to ensure correct treatment and avoid pitfalls and penalties for non-compliance. 

This webinar is designed to equip accounting and operational staff with the necessary knowledge to support full e-Invoicing compliance and help organisations avoid costly errors. Participants will gain essential knowledge on when e-Invoices must be issued and under what circumstances consolidated e-Invoices, self-billed e-Invoices, consolidated self-billed e-Invoices and refund notes may be issued to ensure proper compliance.

Key topics covered:

Fundamentals of e-Invoice and its implementation mechanism

• Implementation threshold and phases
• What to do during the first 6 months partial implementation period (relaxation period)
• Timing of issuing e-Invoice for the business transactions
• Compulsory and optional information to be disclosed for e-Invoice
• Scope of coverage: - (i) Parties, (ii) Documents and (iii) transactions
• Parties and activities exempted
• When to apply general TIN number and on who
• Impact of e-Invoice on business operation
• Scenarios of one party implemented e-Invoice and dealing with other parties have not
• Penalties for non-compliance
• Two implementation mechanism Processes and steps
• Salient Points of -eInvoice to note

Application of e-Invoice for various commercial business transactions, including clarification feedback from IRBM

• Issuance of e-Invoice:
  - Individual transaction e-Invoice
  - Consolidated transactions e-Invoice
  - Post transaction request
  - Industries and activities where consolidated e-Invoice is not allowed
  - Self-billed e-Invoice for specific situations such as payment of commission, payment of interest, e-commerce, imports, etc.
• e-Invoice treatment for:
  - Reimbursement and disbursements
  - Billing penalties charges
  - Employment perquisite and benefits
  - Employees claim
  - Salary in lieu of notices matters
  - Import and export transactions

Presenter:

Tan Kok Tee

Tan Kok Tee has 40 years of working experience in accounts and financial, strategic and general management field. He has held a variety of leadership and senior management roles in various organisations, starting in the accounts and finance department until CFO level and the last being Group Chief Executive Officer. Kok Tee has been involved in advisory, training and facilitation on an ad-hoc basis from 2009-2013, and full time from 2014 to now. To-date he had conducted about 400 training workshops throughout Malaysia on topics on GST; SST; Practical accounting for accounting staffs; Reading, analysing and interpreting financial statement; Accounting and finance for non-accounting managers; Customers credit evaluations and Collection strategies and so much more.