What is the e-Invoice treatment for director fees?
Where the Director has entered into contract for service, the Director is required to issue e-Invoice to the company for any income received.
However, where the Director has entered into contract of service, the fees are considered as part of employment income. Currently, this is being exempted from issuance of e-Invoice as per the e-Invoice Guideline. Kindly note that the exemptions are subject to periodic review and updates.
董事酬金（Director Fees）的电子发票（e-Invoice）处理方式是什么？
处理方式取决于董事与公司之间的合同性质：
📌 Contract for Service（服务合同）
➡ 董事被视为提供服务的独立人士
在此情况下：
- 董事必须向公司开具电子发票（e-Invoice）
- 该收入被视为服务收入
📌 Contract of Service（雇佣合同）
➡ 董事被视为公司员工（雇员关系）
在此情况下：
- 董事酬金被视为雇佣收入（employment income）
- 目前可豁免开具电子发票
📌 重要提醒
上述豁免是依据当前电子发票指引所提供，
➡ 可能会由 IRBM 不时检讨与更新。
Based in Kuala Lumpur, Malaysia, DSA & KW FONG offers one-stop corporate services for both local and international clients, making business registration to operations seamless. We provide strong support to help entrepreneurs thrive in the dynamic market.
Posted by DSA Corporate Secretarial Services Sdn Bhd on 20 Mar 26
Malaysia
