Do businesses need to submit an e-Invoice within the same day the transaction is being made? 企业是否必须在交易当天提交电子发票（e-Invoice）？
Do businesses need to submit an e-Invoice within the same day the transaction is being made?
There is no specific requirement on the timing of e-Invoice issuance, except in specific cases such as consolidated e-Invoice, self-billed e-Invoice for importation of goods / services and e-Invoice for foreign income.
• For consolidated e-Invoice, suppliers are required to issue the consolidated e-Invoice within seven (7) calendar days after the month end.
• For self-billed e-Invoice for importation of goods, the Malaysian purchasers are required to issue self-billed e-Invoice latest by the end of the second month following the month of customs clearance is obtained.
• For self-billed e-Invoice for importation of services, the Malaysian purchasers are required to issue self-billed e-Invoice latest by the end of the month following the month upon (1) payment made by the Malaysian purchaser; or (2) receipt of invoice from foreign supplier, whichever earlier. The determination of the aforementioned (1) and (2) is in accordance with the prevailing rules applicable for imported taxable service.
• For e-Invoice for foreign income, the suppliers (i.e., income recipients) are required to issue the e-Invoice latest by the end of the month following the month of receipt of the said foreign income.
Where any specific legislation is applicable, you may proceed to follow as per the said legislation.said
企业是否必须在交易当天提交电子发票（e-Invoice）？
不一定。
一般情况下，电子发票的开具时间并没有规定必须在交易当天完成。
但在某些特定情形下，电子发票必须在规定期限内开具，例如：
1️⃣ 合并电子发票（Consolidated e-Invoice）
供应商必须在相关月份结束后的 7 个日历日内开具合并电子发票。
2️⃣ 进口货物的自开电子发票（Self-billed e-Invoice for importation of goods）
马来西亚买方必须最迟在取得海关清关的月份后的第二个月月底前开具自开电子发票。
3️⃣ 进口服务的自开电子发票（Self-billed e-Invoice for importation of services）
马来西亚买方必须最迟在以下较早发生事项后的下一个月月底前开具自开电子发票：
4️⃣ 外国收入的电子发票（e-Invoice for foreign income）
供应商（即收入接收方）必须最迟在收到该外国收入月份后的下一个月月底前开具电子发票。
There is no specific requirement on the timing of e-Invoice issuance, except in specific cases such as consolidated e-Invoice, self-billed e-Invoice for importation of goods / services and e-Invoice for foreign income.
• For consolidated e-Invoice, suppliers are required to issue the consolidated e-Invoice within seven (7) calendar days after the month end.
• For self-billed e-Invoice for importation of goods, the Malaysian purchasers are required to issue self-billed e-Invoice latest by the end of the second month following the month of customs clearance is obtained.
• For self-billed e-Invoice for importation of services, the Malaysian purchasers are required to issue self-billed e-Invoice latest by the end of the month following the month upon (1) payment made by the Malaysian purchaser; or (2) receipt of invoice from foreign supplier, whichever earlier. The determination of the aforementioned (1) and (2) is in accordance with the prevailing rules applicable for imported taxable service.
• For e-Invoice for foreign income, the suppliers (i.e., income recipients) are required to issue the e-Invoice latest by the end of the month following the month of receipt of the said foreign income.
Where any specific legislation is applicable, you may proceed to follow as per the said legislation.said
企业是否必须在交易当天提交电子发票（e-Invoice）？
不一定。
一般情况下，电子发票的开具时间并没有规定必须在交易当天完成。
但在某些特定情形下，电子发票必须在规定期限内开具，例如：
供应商必须在相关月份结束后的 7 个日历日内开具合并电子发票。
马来西亚买方必须最迟在取得海关清关的月份后的第二个月月底前开具自开电子发票。
马来西亚买方必须最迟在以下较早发生事项后的下一个月月底前开具自开电子发票：
- 马来西亚买方完成付款；或
- 收到外国供应商发出的发票。
供应商（即收入接收方）必须最迟在收到该外国收入月份后的下一个月月底前开具电子发票。
Mar 12,2026