Important Deadlines
| E-invoice type | Deadline |
|---|---|
| Non-consolidated e-invoice | Within 3 days after transaction date |
| Consolidated e-invoice | Within 7 days after month-end |
| Self-billed e-invoice (import goods) | By end of the second month after customs clearance |
| Self-billed e-invoice (import services) | By end of the following month after either (1) payment to the foreign supplier or, (2) receipt of their invoice whichever comes first. |
| Foreign income e-invoice | By end of the following month after receiving the foreign income |
Although LHDN doesn’t impose a deadline for other e-invoice types, it is highly encouraged to issue the e-invoice to your buyers in a timely manner. Good news - Jom einvoice streamlines this process for you!
