e-Invoice is the electronic generation, transmission, and receipt of invoices in a structured digital format, enabling automated processing and compliance with tax regulations.
Currently, there is no e-invoice requirement for residential property owners renting out properties on a non-business basis. Standard receipts for rent payments suffice for documentation purposes.
e-Invoice becomes mandatory for property owners when rental activities are conducted as a business operation or when tenants use the premises for commercial purposes.
To register as a taxpayer, visit the Inland Revenue Board of Malaysia (LHDN) official website to download and complete the necessary tax registration forms. Submit the completed forms and required documents to the nearest LHDN office.
Adopting e-Invoicing streamlines invoicing processes, reduces manual errors, enhances tax compliance, and improves operational efficiency.
Property owners who identify errors or discrepancies in an e-Invoice issued by their Joint Management Body (JMB) or Management Corporation (MC) have the right to request a rejection of the e-Invoice. This process is facilitated through the MyInvois Portal.
