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Employee Reimbursement E-Invoice Guide

Posted LnCoadmin

A comprehensive guide outlining e-invoicing requirements for both local and overseas expenses, clearly distinguishing between different supplier types and invoicing obligations to help employees process claims accurately.

Domestics and Overseas Expenses (self-billed e-Invoice)

Staff Claims

Domestics Expenditures

 Overseas Expenditures
Local Entity Overseas Entity Local Individual Foreign Individual
Staff Benefit Not Required Not Required Required Not Required NA
Work Related Not Required Required Required Required Not Required

If the payment is made to foreign suppliers, neither the employer nor the employee is required to issue a self-billed e-Invoice. The LHDN will accept receipts, invoices, or other existing documentation from the foreign suppliers as valid proof of expense.

e-Invoice Requirements for Staff Claims

No Expenses Request e-Invoice Required Self-billed e-Invoice NOT Required Self-billed e-Invoice
1 Social Media Advertising (eg. FB Ads) Required
2 Ride-Hailing Service (eg. Grab) NOT Required
3 Petrol Expenses
  • Fixed Allowance or Mileage-Based Reimbursement
 NOT Required
  • Staff claim with actual receipt
 Required
4 Parking
  • Parking from a Registered Business
 Required
  • Parking from an Individual/Informal Operator
 Required
5 Purchases of office supplies on Local e-Commerce Platforms (eg. Shopee) Required
6 Purchases of office supplies on International e-Commerce Platforms (eg. TAOBAO) Required
7 Accommodation booked for local outstation work on foreign platforms (eg. Agoda, Airbnb)
  • Foreign Property Owner/Entity
 Required
  • Local Individual Property Owner
 Required
  • Local Business Property Owner
 Required
8 Overseas Business Trip Expenses (accommodation, travel, food, etc.) NOT Required
9 Entertainment with customers
  • Operator is a business entity
 Required
  • Hawker stall/Individual Operator
 Required

**If invoices or receipts cannot be issued in the company’s name, those issued in the employee’s name will be accepted

**Last Updated on 25.08.2025