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!