In October 2023, the Lembaga Hasil Dalam Negeri (LHDN) announced the introduction of e-invoicing which will be implemented in phases starting from 1 August 2024.
E-invoicing is a digital solution that allows businesses to send requisite data electronically to the LHDN. This is in line with the Government's focus to strengthen the digital services infrastructure and digitalize the tax administration. It is applicable to all persons undertaking commercial activities in Malaysia, including businesses engaged in the provision of goods and services.
To know more, please visit: https://www.hasil.gov.my/en/e-invoice/
For CelcomDigi, we have received concession from LHDN to issue e-invoice by 1 July 2025, but we endeavor to implement issuance of e-invoices by phases. During the transitional period, all persons will be allowed to provide either normal bill / receipt / invoice (as per current business practice) to substantiate a transaction for tax purposes until full implementation of e-invoice.
For your tax filing, LHDN-validated e-Invoices are now available as supporting documentation for eligible claims.
Until LHDN officially mandates e-Invoices as the only acceptable documentation for tax claims, you may continue using your regular bills for all transactions as supporting documentation
No, the e-Invoice will not replace your regular bill. Your current billing process remains the same. You will continue to receive your standard bill for payment purposes.
In addition to your bill, you will receive a separate e-Invoice document that includes a QR code from the Inland Revenue Board of Malaysia (LHDN). This means you will get two documents: your standard bill and the LHDN-compliant e-Invoice.
The e-Invoice is a document for your company's tax purposes.
While LHDN has not yet made e-Invoices mandatory for claiming tax deductions, you may use them for your company’s tax filings. For now, you can continue to use your regular bills, receipts, or invoices for tax claims until official legislation changes.
You can retrieve your company's TIN from the official MyTax Portal at https://mytax.hasil.gov.my/.
Providing your TIN ensures that your e-Invoice is successfully submitted to LHDN and correctly linked to your company’s tax profile on the MyInvois Portal. This information is used strictly for e-Invoicing purposes in compliance with LHDN requirements.
Your CelcomDigi bill is your statement for payment. It shows the exact amount you need to pay, including all services, taxes, third-party charges, and any adjustments from previous bills (like outstanding balances or credits).
The e-Invoice is a simplified document for tax purposes only. It exclusively lists charges for services provided directly by CelcomDigi and does not include third-party charges, past balances, or credits. The amounts are also not rounded.
Always refer to your CelcomDigi bill for the correct payment amount.