What is an e-Invoice?

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).

What is the key difference between e-Invoice and bill/ receipt/ normal invoice?

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.

Will e-Invoice replace the monthly bills that Maxis sends to me?

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.; and Optional Tax Identification No (TIN).

Is there a timeline for e-Invoice implementation in Malaysia?

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.

Why do I need an e-Invoice?

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).

What if my expenses paid are not claimable for personal tax relief or from my company?

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.

Can I still request for e-Invoice for any other purpose?

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.; and Optional Tax Identification No (TIN).

What kind of expenses can I claim as my personal tax relief from my Maxis bill which I need an e-Invoice as my supporting document?

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.

When will Maxis begin issuance of e-Invoice?

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).

How will the deferment impact me? Will I still be able to claim personal tax relief / tax deduction on payments made to Maxis?

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.

I want an e-Invoice from Maxis beginning from 1 Aug 2024. How can I obtain one?

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.; and Optional Tax Identification No (TIN).

What additional information is required from me to enable Maxis to issue me an e-Invoice?

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).

How do I retrieve my TIN?

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.

When do I need to submit my TIN?

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.; and Optional Tax Identification No (TIN).

How do I submit my TIN?

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.

Frequently Asked Questions

General Information on LHDN e-Invoice

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.
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 and paying for the bills as usual. e-Invoice is the supporting document required by LHDN for your tax deduction purposes.

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

e-Invoice for Individual Customers

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).
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

Full name;

Identification No.; and

Optional

Tax Identification No (TIN).
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

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 approval from LHDN for the sharing of PDF e-Invoice validated by LHDN with our customers to be implemented no later than 1 July 2025.
Yes, you will still be able to use the current bills from Maxis for your personal tax relief/ tax deduction. As the e-Invoice implementation is currently in phases, the requirement to have e-Invoice as supporting document for tax deduction has not been made mandatory until 1 July 2025, which requires the tax law be amended. This matter has also been clarified by LHDN in its General FAQ (Q4).
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.

e-Invoice additional customer information

As Maxis Customer, we have all your e-Invoice mandatory records to enable us to issue e-Invoice to you as an individual. We would like to reiterate that your name as per NRIC and NRIC no. must be accurate for LHDN validation.

Further, if you wish us to capture optional information of your TIN, you need to submit it to Maxis as this information is not available in our records.

If you are our Maxis Business customer, please refer to the FAQ at https://www.business.maxis.com.my/en/faq/campaigns/lhdn/e-invoice/
TIN registered with LHDNM can be retrieved through one of the following methods:

Check from e-Daftar menu (without login to MyTax Portal)

Login to MyTax Portal

Contact the HASiL Contact Centre (03-8911 1000)

Visit the nearest LHDNM offices.
As this is an optional e-Invoice information, you may submit anytime when you want the information to be captured in your e-Invoice.
Maxis is still upgrading our system to facilitate the sharing of PDF e-Invoice to our customers, which is expected to be fully operational by 1 July 2025.

We will provide more information in future.

Looking for the right Postpaid plan?

The FAQ’s are meant for clarification purposes only. The FAQ’s may be modified from time to time. Please refer Terms of Use and Terms & Conditions of the products and/or services for more information.

Need to get in touch with us?

Contact Maxis Customer Service

Learn More