Introduction
i-Account’s e-Invoice module enables e-Invoice submission through direct LHDN API integration. Once enabled, you can assign TimeTec as an intermediary to handle the submission of e-Invoices to LHDN on behalf of the entity.

Important Note:
Only Admin users that are assigned with i-Account system role as either a ‘System Administrator’, 'Accounts Receivable & Accounts Payable' or 'Accounts Receivable' have access to the E-Invoice pages in i-Account listed below.
1.1 What is e-Invoice?
Information
below is extracted from e-Invoice Guideline Version 4.3 (Section 1.1)
An e-Invoice is a digital representation of a transaction between a supplier and a buyer. E-Invoice replaces paper or electronic documents such as invoices, credit notes, debit notes and refunds. It is a file created either in the Extensible Markup Language (XML) or JavaScript Object Notation (JSON) formats that can be automatically processed by relevant systems. It is not invoice data in PDF or Word formats, or images of the invoice as JPG or TIFF, or HTML on a webpage. Generally, an e-Invoice contains the same essential details as traditional invoices, including information about the supplier and buyer, item descriptions, quantities, pre-tax prices, tax amounts, and total costs.
1.2 LHDN E-Invoice Guidelines
Section 3 - Extracted From e-Invoice Specific Guideline Version 4.1
3. TRANSACTIONS WITH BUYERS
Currently, businesses (Suppliers) will issue a receipt / bill / invoice in hardcopy and/or softcopy (e.g., via e-mail) to customers (Buyers) to record a transaction (e.g., sale of products or provision of services to Buyers for personal consumption).
Upon implementation of e-Invoice, Suppliers are required to issue e-Invoice for all of its transactions. However, certain Buyers, particularly customers and certain businesses, may not require an e-Invoice as proof of expense.
To assist the Suppliers in complying with e-Invoice requirements and to reduce the burden to both Suppliers and Buyers, the IRBM allows the Suppliers to consolidate the transactions with Buyers (who do not require an e-Invoice) into a consolidated e-Invoice on a monthly basis.
|
1.3 Individual E-Invoice
Upon the implementation of e-Invoice, suppliers are supposed to issue e-Invoices to all their buyers individually. This is referred to as an "individual e-Invoice". However, certain buyers, particularly end consumers and certain businesses, may not require an e-Invoice as proof of their expense.
As such, whenever a sale or transaction is made, a supplier has to confirm with each buyer whether a standard or individual e-Invoice is actually required by the buyer. If the answer is yes, the buyer has to request an e-Invoice by informing the supplier accordingly and providing the necessary buyer details for the issuance of the individual e-Invoice.
Refer to Scenario 1 in the diagram below (extracted from LHDN’s e-Invoice Specific Guideline Version 4.1) for an overview of the individual e-Invoice issuance:

2. Generate & Submit Individual E-Invoice
2.1 E-Invoice Process
Flow
Users
must issue the standard sales invoice at the Sales module before E-Invoice
creation.
All
standard sales invoices will be transferred to E-Invoice module.
If
individual e-Invoice is set as required by the buyer, system will create a draft e-Invoice based on the sales invoice.
If
individual e-Invoice is set as not required by the buyer, the sales invoice
will be inserted as an invoice entry when you generate a consolidated
e-Invoice.
All e-Invoice
in the system must go through the E-Invoice Approval process.
2.2 Individual
E-Invoice Creation, Validation, Cancellation
a. Manage E-Invoice Listing
Go to Property >
E-Invoice > Manage E-Invoice.
At the ‘Manage
E-Invoice’ page, users can view and manage all individual e-Invoices in the
system.
This
page will display a listing of all e-Invoice documents created in the system,
with multiple tabs for users to select and view e-Invoices with different
status.
b. Individual E-Invoice – Update Buyer Settings
Prior to the
issuance of an e-Invoice, the customer’s request for individual e-Invoice
has to be configured at Customer settings.
Buyer’s Details Setup
If the
debtor has requested for an individual e-Invoice and provided the relevant buyer
details, Admin can update this e-Invoice requirement in i-Account.
Go to Accounting >
Sales > Maintenance > Customers.
Select
the applicable debtor at ‘Customer’ dropdown, then select the ‘E-Invoice’ tab.
Click
the ‘Individual E-Invoice Setting’ button. Set this option as ‘Enable’ to
generate individual e-Invoice for this debtor and click ‘Save’.
Note: By
default, the value for ‘Individual E-Invoice Setting’ is set as ‘Disable’ which means
sales invoice issued for the customer will be included in the consolidated
e-Invoice.
Next,
back at the ‘E-Invoice’ tab, click ‘Add new’ under the ‘Buyer’s Details’ table.
Fill in
the buyer’s details and click ‘Add’ to save the changes.
Note: ‘TIN’ and ‘ID No’
must be a valid combination.
Possible TIN & ID for Malaysian individuals:
TIN | ID
Type & No |
Valid TIN, e.g. “IGXXXXXXXXXXX” | ID Type: “MyKad” ID No: “000000000000” (12 zeros) |
General Public TIN “EI00000000010” | ID Type: “MyKad” ID No: Valid MyKad identification number |
c. Individual E-Invoice – Issue
Invoice
1. Individual
e-Invoice is created when sales invoices are issued in the Property (Invoice)
& Accounting (Sales) module.
2. Go to Accounting > Sales > Transactions > Invoice page to issue a direct invoice to a single
customer.
3. The relevant
E-Invoice settings and buyer dropdown will be displayed when the Customer
is selected.
4. Issue the sales invoice according to the usual process. The standard sales invoice will be uploaded to the i-Neighbour app and emailed to the unit owner.
Once the sales invoice is issued, i-Account creates a draft e-Invoice based on the sales invoice.

d. Draft E-Invoice
1. Next, at
the ‘Manage E-Invoice’ page, select the ‘Draft/ Rejected’ tab to
view the new ‘Draft’ status individual e-Invoice that was just created.
2. Click the edit (pencil) icon to view and check the draft individual e-Invoice, then submit for approval. Draft e-Invoice has to be approved before it will be submitted for LHDN validation.
3. You can check the appropriate Buyer details and E-Invoice fields are inserted for the e-Invoice prior to submission.
E-Invoice
Structure | Fields |
Buyer Details | Name: Buyer Name
TIN: Buyer TIN
ID No: NRIC/ Passport number/ Business registration number/ army number
Other fields: Buyer contact details
|
Line Item | Classification code: Category of products or services being billed
because of a commercial transaction (e.g., general expenses, medical expenses,
donations, self-billed e-Invoice, etc.)
Other fields: Description, quantity, unit of measurement (UoM), unit
price, discount rate, discount amount, tax type, tax rate, and tax amount and
etc.
|
Possible classification code for property management
services:
Code | Description |
022 | Others |
030 | Repair and maintenance |
4. Click ‘Submit for Approval’.


e. Individual E-Invoice – Batch Invoice
1. For the following batch invoice functions, draft e-Invoices will also be auto-created (and displayed in the same listing below) during batch invoice generation:
Property > Invoice > Batch Invoice
Property > Invoice > SCI Batch Invoice
Property > Overdue > Late Payment Interest
2. Next, at the ‘Manage E-Invoice’ page, select the ‘Draft/ Rejected’ tab to view the list of ‘Draft’ status individual e-Invoices that were created from the batch.
3. Tick the checkboxes at the left column to select all individual e-Invoices, then click the ‘Submit for Approval’ button. Draft e-Invoice has to be approved before it will be submitted for LHDN validation.
f. For Approvers - Pending
Approval E-Invoice
1. Following the individual e-Invoice creation, the Draft e-Invoice has to be approved before it will be submitted for LHDN validation.
2. Approvers can go to ‘Manage E-Invoice’ page, select the ‘Pending Approval’ tab.
3. Click the edit (pencil) icon to view the e-invoice. Next, click ‘Approve’ button to approve and click ‘Confirm’ to proceed with the approval.

Note: Approved e-Invoice will be auto submitted for LHDN validation.





4. System will auto email validated e-Invoice to the buyer’s email address once validation is successful. Admin is not required to manually click the send email icon.
5. Additionally, for batch invoices, you can select multiple invoices to be approved at once. Tick the checkboxes at the left column to select all individual e-Invoices, then click the ‘Approve’ button.


g. Validated E-Invoice
1. Go to ‘Manage E-Invoice’ page, select the ‘Approved’ tab.
2. Click the print icon at the column on the right to view the validated e-invoice PDF.
3. You can scan the QR code (validation link) on the e-Invoice PDF file.
h. Cancel Validated
E-Invoice (Within 72 Hours)
1. Non-approvers and Approvers can cancel the e-Invoice within 72 hours from the time of the validation.
2. Go to ‘Manage E-Invoice’ page, select the ‘Approved’ tab.
3. The ‘Cancel’ column indicates either ‘Open’ status or ‘Closed. Exceed 72 h’. Click the view e-Invoice icon at the column on the right.
4. Next, scroll down to the ‘Cancellation Remark’ box and key in a reason for cancellation (compulsory). Click the ‘Request Cancellation’ button and ‘Confirm’ to proceed with the request. Cancellation must also be approved before it will be submitted to LHDN.
i. For Approvers – Approve Cancellation of Validated E-Invoice
1. To view the pending cancellation invoice, go to ‘Manage E-Invoice’ page, select the ‘Pending Approval’ tab.
2. Click the edit (pencil) icon to view the Pending Cancellation e-invoice.
3. Next, click ‘Approve Cancellation’ button and click ‘Confirm’ to proceed with the cancellation.
4. At the ‘Manage E-Invoice’ page, select the ‘Voided’ tab.
Other E-Invoice Guides