Are taxpayers required to share the consolidated e-Invoice / consolidated self-billed e-Invoice with the buyers / suppliers?
The taxpayer is not required to share validated consolidated e-Invoice with the buyers / validated consolidated self-billed e-Invoice with the suppliers.
是否需要将合并电子发票（Consolidated e-Invoice）分享给对方？
不需要。
📌 规则说明
➡ 纳税人无需分享以下文件：
- ❌ **已验证的合并电子发票（consolidated e-Invoice）**给买方
- ❌ **已验证的合并自开电子发票（consolidated self-billed e-Invoice）**给供应商
📌 关键理解
👉 合并电子发票的主要用途是：
- 向 IRBM 申报与记录交易
- 不是用于对外提供交易凭证
一句话重点： 合并 e-Invoice 是“报税用”，不是“给对方用”
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 23 Apr 26
Malaysia
