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Types of Income and Expenses Exempted from e-Invoice in Malaysia

Posted LnCoadmin

As Malaysia transitions towards nationwide e-Invoice implementation in 2024/25,
the Inland Revenue Board of Malaysia (IRBM) has outlined specific categories of income and expenses that are exempted from e-Invoice issuance. These exemptions aim to address practical challenges in applying e-Invoice to certain transactions.

According to the IRBM e-Invoice Guideline, an e-Invoice (including self-billed e-Invoice) is not required for the following:

Employment income

Salary or bonus paid by a company to employees does not require an e-Invoice.

Pension

Monthly pension received by retirees , does not require an e-Invoice.

Alimony

Court-ordered alimony payments, do not require an e-Invoice.

Dividend distribution in specific circumstances

Dividend payments by a company to its shareholders, in certain circumstances, do not require an e-Invoice.

Zakat

Zakat contributions by Muslims, do not require an e-Invoice.

Securities or Derivatives Trading (via exchanges)

Buying and selling of shares or derivatives on Malaysian or foreign exchanges does not require an e-Invoice.

Disposal of Unlisted Company Shares

Individuals disposing their shares in a Sdn Bhd , are not required to issue an e-Invoice.

However, if the disposer is a company, LLP, trust body, or co-operative, an e-Invoice is required.

Donations or contributions

Donations or contributions received generally do not require an e-Invoice, unless specifically requested by the donor.

**Data updated on 03.10.2025