Invoice Copied

A commercial document that itemises and records a transaction between a Supplier (seller) and Buyer, including issuance of self-billed e-Invoice to document an expense.

Source: LHDN, E-Invoice Guideline

Within this, there are 2 categories

1. Sales invoice: Issued by the seller

2. Self-billed invoice: Issued by the buyer for certain transactions. Learn more below

Self-Billing

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Debit Note Copied

A debit note is issued by suppliers (seller) to indicate additional charges on a previously issued e-Invoice.

Source: LHDN, E-Invoice Guideline

A debit note increases the original invoice total, often due to additional services or extra charges.

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Credit Note Copied

Issued by Suppliers (seller) to correct errors, apply discounts, or account for returns in a previously issued e-Invoice with the purpose of reducing the value of the original e-Invoice.

This is used in situations where the reduction of the original e-Invoice does not involve return of monies to the Buyer.

Source: LHDN, E-Invoice Guideline

A credit note is issued when a buyer returns a damaged item, or when a seller adjusts the billed amount due to discounts or errors.

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Refund Note Copied

A refund note e-Invoice is a document issued by a Supplier to confirm the refund of the Buyer’s payment. This is used in situations where there is a return of monies to the Buyer.

Source: LHDN, E-Invoice Guideline

A refund note is typically issued after the buyer returns the product or cancels the service. It is to verify that the return has been made, and indicate the amount to be refunded back to the buyer.