Frequently Asked Questions
General Information on LHDN e-Invoice
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An e-Invoice is a digital representation of a transaction between a seller and a buyer. e-Invoice is intended to replace paper or electronic documents of invoices, credit notes, debit notes and refund notes and contains the same essential transactional data. For more information, refer to LHDN e-Invoice microsite at e-Invoice | Lembaga Hasil Dalam Negeri Malaysia.
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The e-Invoice must be validated by LHDN & proof of validation can be made through a QR code which can be inserted on the PDF e-Invoice shared with customers.
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No. There is no change to our bill and billing process. You will continue receiving your bills as usual and payment to Maxis remains based on your bill. e-Invoice is the supporting document required by LHDN for your tax deduction purposes.
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Taxpayer category Implementation date Taxpayers with an annual turnover or revenue of more than RM100 million 1 August 2024 Taxpayers with an annual turnover or revenue between RM25 million to RM100 million 1 January 2025 All other taxpayers (annual turnover or revenue below RM25 million) 1 July 2025 To ensure the smooth transitioning and implementation of e-Invoice, the Government has agreed to provide six (6)-month interim relaxation period from the date of mandatory implementation of each implementation phase.
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e-Invoice is issued for the purpose of complying with income tax laws and may have different rules of reporting. e-Invoice does not change the nature of transaction nor the commercial liability associated with the transaction.
For clarity,
In Maxis Bill: The total amount payable is the total amount due to Maxis for all services provided, including service charges, taxes, adjustments, and charges for services or content where Maxis is used as the payment method.
e-Invoice: The total amount payable refers to total charges by Maxis as a supplier which is included in your Maxis bill, such as subscriptions and usage for Maxis services, but excludes charges from third-party providers when Maxis is used as the payment method. These charges are not included in the LHDN validated e-Invoice for Maxis bill, and the invoice/ e-Invoice is expected to be issued by the third-party provider.
e-Invoice for Individual Customers
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Generally, as an individual who is not carrying on business, you need to have e-Invoice as supporting document for your:
- Personal tax relief in your income tax return (Form B/ BE) to LHDN; and/or
- Claims from your company (depending on company policy).
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You may not need an e-Invoice. Current documentation issued for your payment e.g. receipt, invoice, bill should be sufficient for your records retention.
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As a customer, you have the right to request the e-Invoice. Note that you need to furnish the following information whenever an e-Invoice is requested:
Mandatory
- Full name;
- Identification No.
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You may qualify for personal tax relief on the following Lifestyle expenses:
- Purchase of personal computer, smartphone or tablet (not for business use); and/or
- Payment of monthly bill for internet subscription (under own name).
Final claim may be subject to LHDN review and approval. Please refer to https://www.hasil.gov.my/ for further guidance.
Maxis' compliance to e-Invoice
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Maxis falls under Phase 1 implementation effective 1 August 2024 and will comply with e-Invoice requirements through submission of consolidated e-Invoice to LHDN.
However, Maxis together with other key Telco players have obtained concession from LHDN to issue and share the PDF e-Invoice validated by LHDN with our customers no later than 1 July 2025.
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The government has not implemented the need to have e-Invoice as supporting document for tax deduction.
Until the implementation takes place, for your tax filing for the year 2024, you can still utilize your Maxis bill. If you subscribe to eBill, you can find it in your email. Additionally, you can access your last six months of bills through the Maxis app. If you need a summary of the amounts invoiced monthly for 2024, you can obtain the Annual Summary of Invoices via the Maxis app by navigating to Bills > Bill details.
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Maxis is committed with its obligation to share a PDF e-Invoice duly validated by LHDN with its customers. We are currently upgrading our systems to facilitate the issuance of e-Invoice to our customers, which is expected to be fully operational by 1 July 2025.
