An e-Invoice is a digital record of a transaction between a supplier and a buyer. It works like
a receipt and includes key details such as:
- Supplier and buyer information
- Item descriptions, quantities, and prices
Unlike a scanned receipt or PDF, an e-Invoice is shared in a structured format (such as XML
or JSON) required by LHDN to support tax reporting. It will apply to most businesses based
on LHDN’s rollout schedule.