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.

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.  

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.   

The e-Invoice is issued to comply with income tax laws and may follow different reporting rules. It does not alter the nature of the transaction, or the commercial liability associated with it.

For clarity:

• In the Maxis Bill: The "Total Payable" amount represents the total amount due to Maxis. This includes service charges for all services provided, taxes, adjustments, and charges for services or content where Maxis is used as the payment method for the month. Additionally, it takes into account any overpayments or underpayments from previous monthly bills. This amount is also subject to one-time rounding (either up or down).

• In the e-Invoice: The "Total Payable Amount" refers to the total charges by Maxis as a supplier, which are included in your Maxis bill for the month. This encompasses subscriptions and usage of Maxis services but excludes charges from third-party providers when Maxis is used as the payment method. These third-party charges are not included in the LHDN-validated e-Invoice for the Maxis bill. Furthermore, the total payable amount in the validated e-Invoice does not take into account any arrears or credit amounts from previous bills. This amount is not rounded.

In summary: Your payment due to Maxis remains as per the Maxis bill as it provides a detailed breakdown of all charges, including service fees, taxes, adjustments, and third-party services, with a one-time rounding on the final amount. In contrast, the e-Invoice focuses solely on the charges from Maxis, ensuring compliance with tax regulations, and does not include any previous arrears or credits. This distinction explains the differences in the Total Payable Amounts between the two documents.

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. 

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

1. Full name;
2. Identification No.

You may qualify for personal tax relief on the following Lifestyle expenses:

1. Purchase of personal computer, smartphone or tablet (not for business use); and/or
2. 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.

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.  

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.