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Oman e-invoicing – A comprehensive guide

As Oman accelerates its digital transformation journey, Oman e invoicing emerges as a critical reform in the country’s financial and taxation landscape. This shift to digital invoicing is not just a technological upgrade, but it’s a strategic move to enhance VAT compliance, increase transparency, and improve efficiency across public and private sectors.
About e-invoicing Oman
Oman e invoicing refers to the electronic generation, exchange, and storage of invoices in a structured digital format. Unlike traditional paper or PDF invoices, e-Invoices are designed for direct machine processing—reducing manual errors, fraud, and tax evasion.
The Tax Authority of Oman is leading this initiative, aligning with global standards and successful regional models such as Saudi Arabia’s e-Invoicing framework.
The Oman Tax Authority has announced a partnership with IT infrastructure provider Omantel to implement a national e-invoicing system. The rollout, set to begin in 2026, will follow a phased approach based on a 5-corner model that incorporates the use of Peppol. The implementation will start with a limited pilot phase and gradually expand to cover all sectors, moving toward full-scale mandatory adoption across various taxpayer groups.
Key Phases of E-Invoicing Implementation
1 January 2026 – Rollout 1: Pilot Phase
Voluntary adoption by approximately 100 large companies.
Objective: Test and refine the e-invoicing system ahead of wider implementation.
1 July 2026 – Rollout 2: Large Taxpayers
Mandatory e-invoicing for large taxpayers (criteria based on turnover).
The system will be fully operational for this group.
1 January 2027 – Rollout 3: All Businesses
Oman e-invoicing extends to all businesses, including SMEs.
A six-month adoption window will be provided for compliance.
1 January 2027 – Rollout 4: Government-to-Business (G2B)
All Government-to-Business transactions will be covered by the system.
Scope of Coverage
The Oman e-invoicing system will apply to all VAT-registered businesses and cover all transaction types:
Business-to-Business (B2B)
Business-to-Government (B2G)
Government-to-Business (G2B)
Business-to-Consumer (B2C)
Key Requirements for Using the E-Invoicing System in Oman
Although the Oman Tax Authority (OTA) has not yet released an official model or technical specifications, it has issued a tender for the design and implementation of the Integrated E-Invoice Platform (IEP). This tender provides valuable insights into the anticipated direction of e-invoicing in Oman.
1. Registration of e-Invoice Generating Solutions (EGS)
All VAT-registered businesses will be required to register with an approved EGS provider. These systems must be capable of integrating directly with the Oman Tax Authority’s (OTA) e-invoicing platform to issue compliant e-invoices.
2. Service Provider On boarding
Businesses must work with service providers authorized by the OTA to send and receive e-invoices. These providers must meet specific technical and security standards to be officially approved.
3. Issuance and Exchange of e-Invoices
e-invoices must be created, transmitted, and received through the approved network of service providers, ensuring a secure and standardized process.
4. Invoice Validation and Clearance
Before an invoice can be issued to the buyer, it must go through a validation and clearance process by the OTA. This step ensures that the invoice complies with regulatory requirements and is officially approved.
These steps are designed to support a smooth transition to a digital invoicing environment, improve tax compliance, and streamline business transactions across Oman.
The Structure of Oman e-Invoicing System
Oman is moving toward a digital invoicing system that aligns with the PEPPOL 5-corner model, aiming to streamline and harmonize how invoices are issued and processed.
Key elements of this system include:
Uniform Invoice Format: All invoices will adopt a consistent structure to meet the Oman Tax Authority’s (OTA) requirements.
Role of Intermediaries: Businesses will transmit their invoices through certified access points or service providers, who are responsible for reviewing them based on official criteria.
Compliance Checks: These intermediaries will validate the content of invoices to ensure they comply with established standards before submission.
Integration with OTA Systems: Once validated, the invoices will be electronically shared with the OTA, supporting better oversight and regulatory enforcement.
Preparing your business
With the advancements in Oman e-invoicing, businesses should focus on key steps such as to understand the PEPPOL model and OTA requirements, register a compliant e-Invoice Generating Solution (EGS), and partner with service providers for invoice validation and exchange. Update internal processes to produce and send e-invoices correctly, train staff, and implement error handling. Regularly monitor invoices through the OTA portal and conduct compliance checks. Finally, automate VAT return preparation using e-invoice data to simplify tax reporting.
How can we help?
Anusaar is a certified Peppol Access Point, equipped to support businesses in seamlessly integrating and automating electronic invoices and other business documents. With extensive experience in integration and automation, our team of seasoned professionals offers expert assessment and gap analysis to identify your specific needs. We provide tailored solutions designed to enhance efficiency, ensure compliance, and streamline your invoicing processes. Let us help you navigate the path of Oman e-invoicing with ease
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GST InvoiceNow – Understanding the Requirement in Singapore

Singapore continues to make strides toward digitalisation, and a key development in this journey is the GST InvoiceNow Requirement. This initiative, jointly driven by the Inland Revenue Authority of Singapore (IRAS) and the Infocomm Media Development Authority (IMDA), aims to streamline the way GST-registered businesses handle invoicing and tax compliance through a secure, standardised network known as InvoiceNow.
A. Introduction:
What is InvoiceNow?
It is Singapore’s nationwide e-invoicing network based on the global Peppol standard. Managed by IMDA, this infrastructure allows businesses to transmit invoices directly from one system to another in a structured digital format, ensuring greater efficiency, accuracy, and interoperability.
Since its launch in 2019, it has evolved significantly. Notably, in February 2024, it was upgraded with the PINT-SG Specification, enhancing its capacity for both cross-border transactions and alignment with GST submission requirements.
The GST InvoiceNow Requirement: An Overview
The requirement mandates the digital transmission of invoice data to IRAS via InvoiceNow-Ready Solutions. Businesses must ensure their systems can support this requirement, either through upgrades or by adopting pre-approved service providers.
B. Implementation Timeline:
PhaseDateRequirement SummarySoft Launch & Early Adoption1 May 2025Voluntary adoption by existing and new GST applicants.Initial Implementation1 Nov 2025Mandatory for newly incorporated companies applying for voluntary GST registration.Full Implementation1 Apr 2026Applies to all new voluntary GST registrants. Certain exceptions apply.
C. Types of invoice submission: There are four types
Type 1A Submission:
Supply Transaction made within InvoiceNow Network (i.e., Peppol Invoice) (refer IMAGE 1):
Supply transaction made by the supplier within the InvoiceNow network
For a supply transaction made within the InvoiceNow network (e.g., where both the GST-registered supplier and the customer are connected to IRAS via the InvoiceNow network), the transmission of the invoice data to IRAS occurs in the following manner:
GST-registered supplier issues a Peppol invoice for a supply transaction using its InvoiceNow-Ready Solution via the InvoiceNow network and sends the invoice to its Access Point.
IRSPs that have built in validation checks on wrongful GST charges would detect invoices from suppliers that wrongly charge GST and trigger an alert to the sender (i.e. the supplier) for his attention.
Supplier’s AP forwards the invoice to the customer’s Access Point.
Once the invoice data is successfully sent to the customer’s Access Point, a copy of the Peppol invoice will be transmitted to IRAS automatically.
Customer’s Access Point forwards the invoice to the customer.
Type 1B Submission:
Corresponding Purchase Transaction received by the Customer within InvoiceNow Network from the Supply Transaction under Type 1A Submission (i.e., Solution-extracted Invoice) (refer IMAGE 1):
GST-registered customer receives, validates and accepts the invoice in its InvoiceNow-Ready Solution.
This would include indicating the appropriate GST Category Code(s) for purchases, the taxable purchase amount and input tax amount that the customer wishes to claim. The practice is in line with the typical process today when businesses record their purchases in their accounting systems.
A copy of the recorded purchase invoice is transmitted to IRAS by way of a Solution-extracted invoice through the customer’s Access Point.
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Type 2 Submission:
Supply Transaction made outside InvoiceNow Network (i.e., Solution-extracted invoice)
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For a supply transaction made outside the InvoiceNow network (e.g., where the customer is not on the InvoiceNow network, or where the transactions are made using point-of-sale (“POS”) systems or to customers who are individuals), the transmission of the invoice data to IRAS occurs in the following manner:
(a) GST-registered supplier issues a paper / PDF invoice for the supply transaction to the customer and records the transaction in its InvoiceNow Ready Solution.
IRSPs that have built in the validation check on wrongful GST charges, which would help detect invoices from suppliers that wrongly charge GST and trigger an alert to the sender (which in this case is the supplier) for his attention.
(b) A Solution-extracted invoice for the supply transaction is submitted to the supplier’s Access Point.
(c) Supplier’s Access Point transmits the Solution-extracted invoice to IRAS.
Type 3 Submission:
Purchase Transaction made outside InvoiceNow Network (i.e., Solution-extracted invoice)
For a purchase transaction made outside the InvoiceNow network (e.g., where the GST-registered supplier is not on the InvoiceNow network, or where the transaction(s) involve petty cash purchases (or PCPs), the transmission of the invoice data to IRAS occurs in the following manner:
(a) The GST-registered customer receives a paper/ PDF invoice for the purchase transaction and records the transaction in its InvoiceNow Ready Solution.
IRSPs that have built in the validation check on wrongful GST charges, which would help detect invoices from suppliers that wrongly charge GST and trigger an alert to the sender (which in this case is the customer) for his attention.
(b) The customer sends a Solution-extracted invoice for the purchase transaction to its Access Point.
(c) Customer’s Access Point transmits the Solution-extracted invoice to IRAS.
D. Key Functional Highlights
1. Invoice Transmission
Invoices must be sent via the InvoiceNow network or extracted from accounting systems and submitted to IRAS (Type 1A and 1B, 2 and 3).
2. Access Point Integration
IRAS is connected to the InvoiceNow network via an additional “fifth corner” in the traditional Peppol model, allowing for secure data submission through APIs.
3. Activation Requirement
Businesses must activate GST InvoiceNow Submission within their invoicing solution. Once enabled, IRAS receives copies of both issued and received invoices.
E.1. Data Schema Validation Check
GST-registered businesses and IRAS-Recognised Service Providers (IRSPs) are required to perform a data schema validation check before submitting invoice data to the Inland Revenue Authority of Singapore (IRAS).
This validation ensures that the submitted invoice data complies with the mandatory data elements and follows the expected XML format. To support this, IRAS provides Schematron files, which serve as rule sets that can be integrated into your system to automatically verify the structure and content of your invoice data.
It is important to note that IRAS does not perform validation checks between invoice-level totals and the sum of line-level amounts. This is due to variations in how business systems handle rounding. For example, some systems round amounts at the line level, while others apply rounding at the invoice level. As such, IRAS allows businesses the flexibility to manage rounding differences according to their own accounting practices
E.2. Recommendation to Implement GST Validation Check in InvoiceNow-Ready Solutions
IRAS strongly encourages IRSPs and GST-registered businesses to incorporate a validation check for wrongful GST charges into their solutions.
This validation feature uses invoice details—such as the supplier’s GST registration number (GSTN), invoice date, and GST amount—together with data retrieved from the IRAS Check GST Register API to identify invoices that may have incorrectly charged GST.
Implementing this check will support smoother tax compliance and provide businesses with greater confidence that GST charges on incoming invoices are valid.
F. Benefits to Businesses
1. Reduced Compliance Effort
Automated transmission reduces the manual burden of tax filing.
Lower audit risks and faster GST refunds for compliant businesses.
2. GST / Tax Services
Real-time validation of GST numbers via IRAS APIs.
Alerts for invalid GST charges or data inconsistencies.
3. Scalability with Increased Adoption
Potential for features such as pre-filing health checks and guided submissions by solution providers.
G. Applicable to Compliance Requirements
1. Businesses must transmit data related to:
Standard-rated, zero-rated, and exempt supplies
Standard-rated and zero-rated purchases
Excluded transactions (as defined by IRAS guidelines)
Invoices can be transmitted individually or in bulk (up to 10 per API call), and aggregated submissions are allowed for simplified tax invoices, petty cash purchases, and POS sales.
2. Businesses must also handle special invoicing situations such as:
Credit notes to correct prior invoices
Adjustments without GST changes
Foreign currency invoicing with SGD-converted figures
Multiple line items with mixed GST treatments
Each scenario has specific requirements for submission to IRAS, including reference to original invoices and proper coding of adjustments.
H. Mandatory Data Elements
All invoice data must include specific fields such as GST registration number, invoice date, amounts, and GST codes. For non-Peppol submissions, the words “Tax Invoice” must be shown on the document unless otherwise exempted.
Operational Considerations
Service Interruptions: API retries are built-in, and backup submission plans should be in place.
Data Matching: Businesses must reconcile IRAS-submitted data with their GST returns, considering timing and reporting exceptions.
Group and Divisional Registrations: Specific rules apply depending on business structures and representative member setups.
Next Steps for Businesses
To ensure timely compliance, businesses should:
Engage with IRAS-registered solution providers (IRSPs) or Access Points (APs)
Activate the InvoiceNow functionality within their software
Educate internal teams on new data and submission requirements
Plan for testing and phased rollouts ahead of mandated deadlines
Conclusion
The GST InvoiceNow Requirement is a pivotal step towards digital tax compliance in Singapore. By adopting this system early, businesses not only ensure regulatory adherence but also unlock operational efficiencies, cost savings, and better financial management.
How can we help?
Anusaar is a certified Peppol Access Point, equipped to support businesses in seamlessly integrating and automating electronic invoices and other business documents. With extensive experience in integration and automation, our team of seasoned professionals offers expert assessment and gap analysis to identify your specific needs. We provide tailored solutions designed to enhance efficiency, ensure compliance, and streamline your invoicing processes. Let us help you navigate the path of Singapore e-invoicing with ease.
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Adapting Your Existing Supplier Portal for UAE Peppol Electronic Invoicing: A Practical Guide

The UAE’s push for digital transformation is ushering in a new era of electronic invoicing, with Peppol at its core. If you’re a business with an established supplier portal, you’re likely facing the challenge of adapting your existing system and processes to meet the new e-Invoicing requirements. This guide provides a practical roadmap for integrating Peppol into your current infrastructure, ensuring compliance and maximizing efficiency.
Acknowledging the Existing Landscape:
Many businesses have invested in robust supplier portals to streamline their procurement and invoicing processes. However, the introduction of Peppol electronic invoicing necessitates a strategic shift. We understand the need to leverage your existing investments while seamlessly incorporating these new standards.
For an easy and quick read, we have presented below the proposed electronic invoicing exchange system via Peppol 5 corner model which will lead to an automated electronic invoicing sharing from supplier to buyer.
With the introduction of electronic invoicing regulations, a significant shift is set to take place in the invoice-sharing process. Under the new framework, the e-Invoice will be transmitted from Corner 3 (C3) – the buyer’s Application Service Provider (ASP) – to Corner 4 (C4), the buyer. This marks a departure from the current practice, where the supplier (C1) either emails the invoice directly to the buyer or uploads it to the buyer’s supplier portal. As a result, existing invoicing workflows may undergo substantial changes to avoid duplicate work from Supplier side.
With this new electronic invoicing flow, the process can transition towards an automated integration between C3 middleware and the C4 supplier portal.
The new process may replace the existing practice of submitting invoices through the portal provided by buyer to their supplier to submit the invoices. With this electronic Invoicing exchange via peppol will require automation which will directly integrate and upload the e-Invoice in the above-mentioned portal. This will need IT teams to develop new integration to automatically create transactions in supplier portal and invoke internal approvals before purchase invoices are recorded in Accounts Payable module.
Suppliers must ensure that any additional Supplier Portal related required data fields are also transmitted for e-Invoice generation or else it will lead to upload inaccurate electronic-invoice in the portal. This may lead to rectifications and issuance of credit notes.
Key Process Changes
1. Elimination of Manual Uploads: C1 will no longer be required to manually upload invoices to the supplier portal, reducing administrative burden and potential errors.
2. Automation of Invoice Flow: C3 will play a central role in transmitting electronic-invoices to C4, ensuring seamless and real-time data sharing.
Below are the Key Challenges & Considerations for the businesses:
System Modification: How to integrate Peppol’s standardized data exchange without disrupting existing workflows.
Data Mapping Complexity: Aligning your current data fields with the Peppol PINT AE standard.
Supplier Onboarding: Educating and supporting suppliers in adopting the new e-invoicing process.
Maintaining Business Continuity: Ensuring a smooth transition with minimal disruption to operations.
Below are Practical Steps for Adaptation:
1. Conduct a Comprehensive System Audit:
Thoroughly analyze your existing supplier portal’s architecture and functionalities.
Identify areas that require modification to accommodate Peppol requirements.
Assess your current data structures and identify gaps in Peppol compliance.
2. Select a Compatible Peppol Access Point:
Choose a certified Access Point provider that offers seamless integration with your existing system.
Prioritize providers with experience in the UAE market and proven ERP and integration capabilities.
3. Strategic Data Mapping and Transformation:
Develop a detailed data mapping strategy to align your existing data fields with the Peppol PINT AE standard.
Implement data transformation tools to ensure data accuracy and consistency.
Automate this process as much as possible to ensure consistency.
4. Seamless Integration and Workflow Modification:
Develop API integrations to connect your supplier portal with the chosen Access Point.
Modify existing workflows to accommodate Peppol’s standardized data exchange.
Prioritize a user-friendly experience for both your team and your suppliers.
5. Robust Data Validation and Error Handling:
Implement comprehensive data validation rules to enforce Peppol compliance.
Develop clear and concise error messaging to guide suppliers through the process.
Implement testing to ensure that all expected errors are handled correctly.
6. Rigorous Testing and Validation:
Conduct thorough testing to ensure seamless integration and compliance.
Involve key stakeholders and suppliers in the testing process.
Test with a wide range of expected invoice types.
Transforming Your Existing System for the Future:
Integrating Peppol electronic invoicing into your supplier portal is an investment in efficiency, compliance, and future-proofing your business. By following a structured approach, businesses can seamlessly transition to Peppol, ensuring smoother operations and maximizing the benefits of standardized electronic invoicing in the UAE.
To stay compliant and efficient, companies should proactively assess their existing invoicing workflows, identify integration requirements, and implement necessary process changes. Early adoption of best practices will be crucial in aligning with management expectations and operational needs.
By embracing automation and streamlining processes, businesses can enhance efficiency, minimize manual interventions, and ensure full regulatory compliance in the evolving electronic invoicing landscape.
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Poland E-Invoicing Mandate: What you need to know

Poland is rolling out a mandatory e-invoicing system known as KSeF (Krajowy System e-Faktur), which obligates businesses in the country to create, receive, and archive invoices electronically using a centralized platform managed by the government.
SAF-T System for Poland e-invoicing
Companies are required to submit their accounting data through the SAF-T (Standard Audit File for Tax) system. This system is used by the Polish Tax Authority (Urzad Skarbowy) to collect and review financial information electronically.
Timelines and Requirements
Under Poland e-invoicing mandate, B2B transactions will require mandatory e-invoicing starting February 1, 2026, for large taxpayers with annual revenues over 200 million PLN. The requirement will extend to all other taxpayers from April 1, 2026.
Format: B2B: XML FA(2) – current version; FA(3) – draft version , B2G: UBL 2.1, Peppol BIS 3.0
Digital Signature: Not mandatory
Archiving: Invoices must be archived for 5 years
Scope of e-invoicing
At present, e-invoicing is applicable to Business-to-Government (B2G) transactions. Additionally, the government introduced e-invoicing for Business-to-Business (B2B) transactions on a voluntary basis starting in January 2022. However, beginning 1 July 2024, it will become mandatory to issue e-invoices for B2B transactions. Enforcement through fines and penalties is set to commence from January 2025. Issuing invoices to consumers (B2C) through KSeF is optional. When used, consumers can retrieve their invoices by scanning a QR code.
Exemptions from e-invoicing:
In Poland e-invoicing is not mandatory for certain types of transactions. These include Business-to-Consumer (B2C) transactions, dealings with parties that do not have a Fixed Establishment (FE) in Poland, and transactions conducted under the EU One Stop Shop (OSS) or Import One Stop Shop (IOSS) schemes. Additionally, e-invoices are not required for toll receipts and railway tickets.
KseF – Poland e-invoicing portal
In Poland, the government has appointed the Krajowy System e-Faktur (KSeF) as the official Poland e-invoicing portal responsible for receiving, issuing, and storing structured electronic invoices. KSeF, also known as the National e-Invoice System, is Poland’s dedicated Electronic invoicing System and was developed by a state treasury-established firm called “Critical Applications.” The system validates e-invoices by checking the XML file structure for compliance with the logical template defined in the XSD format and verifying the authorisations to use the platform. However, it does not verify the factual correctness of the data, focusing solely on structural accuracy. KSeF has successfully passed a security audit, ensuring its compliance with security standards.
Everything You Need to Know About Poland E-Invoicing Process with KSeF
With Poland e-invoicing mandate rolling out via the Krajowy System e-Faktur (KSeF), businesses are navigating a new digital landscape for compliance. Whether you’re just getting started or looking for clarity on some finer points, here’s a simplified breakdown of how the system works and what you need to keep in mind.
Do I need to sign invoices before sending them to KSeF?
No digital signature is required when submitting invoices to KSeF. However, digital authentication is mandatory to access the KSeF portal. This ensures that the individual submitting the invoice has the appropriate authorization to act on behalf of the company.
What is considered the invoice date in KSeF?
The invoice date is the date the e-invoice is received and accepted by the KSeF system—not the date it was created.
Do I need to submit invoices to KSeF immediately after issuing them?
Not immediately. You have until the 15th day of the month following the taxable supply to submit the invoice.
Should the KSeF invoice number appear on printed invoices?
No, including the KSeF identifying number on the printout is not mandatory.
Can I attach supporting documents to the e-invoice?
No, attachments aren’t allowed in KSeF invoices. However, you can include a link within the invoice content pointing to external resources if needed.
What could cause an invoice to be rejected by KSeF?
Two common reasons for rejection are:
Incorrect invoice structure that doesn’t align with the system’s logical format.
Unauthorized submission, i.e., the person sending the invoice lacks the necessary permissions.
What happens if KSeF rejects an invoice?
If your invoice is rejected, it’s considered not issued. You’ll need to recreate and resubmit it with the corrected information. You cannot cancel or issue a correction for a rejected invoice.
Can I download multiple e-invoices at once?
Yes, bulk downloading is possible, but only in XML format.
Can I issue multiple corrective invoices for one sales invoice?
Yes, one can issue as many corrective invoices as needed for a single sales invoice.
Can I issue a proforma invoice through KSeF?
No. Proforma invoices aren’t recognized as official invoices under Poland’s VAT law, so they can’t be issued via KSeF
Can I use self-invoicing under KSeF?
Yes, self-invoicing is allowed—but the buyer must receive authorization from the seller, and this must be formally registered within KSeF.
Can invoices be shared with customers outside of KSeF?
Yes, once an invoice is approved by KSeF, you can send it to your customers directly. Just make sure the format and method of delivery are agreed upon between buyer and seller. Tools like ClearTax can help automate this.
What if KSeF is temporarily unavailable?
In case of a system outage, you must submit your e-invoice to KSeF within seven days after the system comes back online.
Do I still need to submit the JPK_VAT file if I’m using KSeF?
If you’re issuing all invoices via KSeF, there’s no need to submit the JPK_VAT file separately.
Navigating Poland e-invoicing system may seem complex at first, but once you understand the key rules, it becomes much more manageable. Staying compliant is not just about meeting deadlines—it’s also about understanding the logic of the system and using the right tools to streamline the process.
Preparing your business:
Businesses must thoroughly understand the KSeF mandate and ensure they are prepared to comply by the relevant deadlines. Technical readiness plays a key role, particularly in adapting internal systems to accommodate the FA_VAT format. To support a smooth transition, it is important to utilize available training and support resources. The requirement to include the KSeF number in payment references will have direct implications for accounting and payment processes, necessitating adjustments. While the optional use of offline mode and B2C e-invoicing offers additional flexibility, these options also demand careful evaluation. Ongoing monitoring of regulatory updates and official clarifications is essential to remain compliant. Moreover, it is important to consider that the National Revenue Administration (Krajowa Administracja Skarbowa, KAS) may use data from the KSeF system during their proceedings.
What next?
Analyze KSeF’s impact on existing invoicing processes.
Update ERP and accounting systems to align with FA_VAT schema requirements.
Train relevant teams on compliance procedures.
Track regulatory updates from the Polish Ministry of Finance.
Enable system capability for handling KSeF e-invoice attachments.
Prepare for QR code certificate issuance and retrieval.
Contribute to public consultations on the draft Act and technical specs, if applicable.
How can we help?
Anusaar is a certified Peppol Access Point, equipped to support businesses in seamlessly integrating and automating electronic invoices and other business documents. With extensive experience in integration and automation, our team of seasoned professionals offers expert assessment and gap analysis to identify your specific needs. We provide tailored solutions designed to enhance efficiency, ensure compliance, and streamline your invoicing processes. Let us help you navigate the path of Poland e-invoicing with ease.
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E-Invoicing UAE – A Comprehensive Guide

The global adoption of digital solutions has greatly reshaped the financial and taxation sectors, with the UAE embracing this transformation as well. E-invoicing in UAE stands out as a major digital initiative in the region, driving greater efficiency, accuracy, and compliance in the invoicing process. This guide provides an overview of e-invoicing in the UAE, outlining its key benefits and exploring its impact on both businesses and tax authorities.
What is e-Invoicing?
e-invoicing is the process of generating, sending, and storing invoices electronically in a structured format. Unlike traditional paper invoices, e-invoices are created digitally, allowing for automated processing and reducing the need for manual data entry. This automated system not only streamlines billing but also facilitates efficient record-keeping and seamless integration with tax authorities.
e-invoicing in UAE
e-invoicing UAE, is governed by particular rules and regulations that are laid by the federal tax authority or FTA. The purpose is to regulate and digitalize the invoicing process for all businesses regulated under VAT (Value added tax).
For UAE, the ministry of finance has mandated the e-invoicing process for B2B (business to business) and B2G (business to government) transactions. For now, B2C (business to consumer) transactions are considered to be out of scope.
The e-invoicing UAE will be deployed on the Open Peppol network, utilizing a decentralized continuous transaction control model with a five-corner structure to aid a secure and streamlines data exchange, resulting in accuracy through efficiency.
To sustain this initiative, the UAE issued Decree-Law 16-2024, revising the Value Added Tax (VAT) law to introduce key elements such as e-invoicing, the Electronic Invoicing System, the Tax Reporting Mechanism, and a secure storage system for electronically issued invoices. The decree further mandates that specific technical specifications, schemas, conditions, and procedures for invoice issuance will be detailed in a separate regulation, which is to be finalized by the end of 2024 and implemented by the second quarter of 2025.
Once the mandate is in effect, e-invoice issuers and recipients must exchange e-invoices and receipt acknowledgments through an access point on the Open Peppol network. The issuer’s e-invoicing solution provider will be responsible for validating these invoices and reporting them to the Ministry of Finance and the Federal Tax Authority. Only accredited solution providers will be authorized to submit validated invoices to the Federal Tax Authority.
Implementation timeline
Stage 1 :
By the last quarter of 2024, e-invoicing solutions service providers will be accredited.
Stage 2 :
By the second quarter of 2025, updating the local legislation in order to obligate the use of e-invoices.
Stage 3 :
By July 2026, it is also the phase1 go-live, where the tax payers are compelled to comply with the mandates and the taxation authorities to issue, process and validate the e-invoices.
Guidelines for e-invoicing
Below stated are the guidelines and requirements that are necessary for e-invoicing UAE.
1. It is compulsory for VAT registered businesses:
e-invoicing UAE is applicable to all businesses that are registered under the VAT scheme. This includes issuing digital invoices for goods or services that contain tax implications. Such transactions are also recorded as per the FTA standards.
2. Format and structure of e-invoice:
a. Electronic format: The invoices must be in XML or PDF/A-3 format. This format must be followed for creating, storing and sharing the invoice. Thereby facilitating smooth integration and automation.
b. Mandatory fields: The e-invoice should encompass certain mandatory fields as mentioned by the FTA. These are:
Supplier and buyer details (name, address, and TRN – Tax Registration Number)
Date of issuance of invoice
Unique invoice number
VAT amount and rate
Total amount payable
Description of goods or services
3. Tax and simplified e-invoices:
Tax invoices: B2B transactions, where the transaction amount exceeds AED 10,000. Complete details of buyer and seller must be mentioned, as per the mandatory field requirements.
Simplified invoices: As the name suggests, it is used for relatively smaller transactions where the transaction amount is less than AED 10,000. Usually in B2C (Business to customer) transactions. Compared to tax invoices, fewer details must be mentioned and these can be issued to non-registered customers.
4. Digital signature:
In order to authenticate and invoice, each invoice must contain a digital signature or a unique identifier. This is in accordance with the FTA standards.
5. Reporting in real-time:
Businesses must account their transactions in real time or in close proximity to real time to the FTA. The e-invoices must be compatible with the FTA’s system in order to ensure precise and well-timed VAT reporting.
6. Archiving and storage:
All businesses must archive and store the e-invoices for a minimum of 5 years. This is very important for audit and compliance processes, as these e-invoices are proof of transactions that were reported to the FTA.
7. Timeline to issue e-invoice:
The e-invoice must be issued within 14 days of the transaction date. This is essential for ensuring consistent and timely adherence to VAT regulations, enabling businesses to meet their tax obligations efficiently and avoid any delays or penalties. By streamlining the invoicing process, businesses can maintain compliance with regulatory requirements and ensure accurate and prompt reporting, ultimately fostering a smoother relationship with tax authorities.
8. Language:
While Arabic is the official language in the UAE, businesses are permitted to issue invoices in both English and Arabic. However, it is important to note that Arabic translations could be required during reviews and audits that are conducted by the Federal Tax Authority (FTA). Note that this ensures that the information is accessible and aligned with local regulations for tax verification and compliance purposes.
9. Data confidentiality and safety:
In order to ensure the data is kept confidential and secure, the businesses must make extra efforts while storing and sharing important digital information. In order to ensure this, they must comply with the data protection laws of UAE.
10. Penalties:
Non-compliance leads to consequences. If the e-invoicing regulations and guidelines are not followed or met, the business is liable to pay fines or penalties and suffer certain restraints in tax compliance treats. When a business obeys the rules and regulations, it avoids legal consequences and ensures seamless VAT operations.
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E-Invoicing Singapore – Revolutionizing Business Processes Nationwide
The Infocomm Media Development Authority (IMDA) launched the Nationwide E-Invoicing Network in 2019 to modernize invoicing for businesses in Singapore. This ground-breaking initiative focuses on enhancing efficiency, reducing operational costs, enabling faster digital payments, and fostering sustainability.
Built on the International Peppol E-Delivery Network, this system empowers businesses to seamlessly transact with international partners, setting Singapore apart as a leader in global e-invoicing.
Key Milestones of the Initiative
Pioneering Peppol Authority (May 2018): IMDA became the first Peppol Authority outside Europe, establishing Singapore as a global leader in e-invoicing.
Launch of the e-invoicing Singapore Network (January 2019): The network was introduced with 11 Access Point providers ready to serve the market.
Peppol Ready Accreditation (2019): By January 2020, over 50 Peppol-Solution providers joined the network, driving widespread adoption.
Preferred Submission Channel (January 2020): A new e-invoice submission channel was added, becoming the go-to method for suppliers.
e-invoicing Singapore Registration Grant (March 2020): Incentives encouraged businesses to join the network, with registration open until 31 December 2020.
Understanding the Peppol Framework in e-invoicing Singapore
What is Peppol?
The Peppol framework facilitates seamless electronic exchange of business documents like invoices, using a standardized XML format called BIS Billing 3.0 UBL. Developed by OpenPeppol, this framework enables interoperability across different platforms, ensuring efficiency and consistency in transactions.
How It Works: The 4-Corner Model
The Peppol network operates through a 4-corner model, allowing businesses to connect once and trade with any partner on the network:
Corner 1 (Seller): Sends an invoice from their preferred accounting/ERP system.
Corner 2 (Seller’s Access Point): Converts the invoice into the standardized format and transmits it through the Peppol network.
Corner 3 (Buyer’s Access Point): Receives the e-invoice and maps it into the buyer’s preferred format.
Corner 4 (Buyer): Integrates the e-invoice directly into their system.
This eliminates manual data entry, reduces errors, and accelerates payment processes.
IMDA’s Role as a Peppol Authority for e-invoicing Singapore
As the Peppol Authority in Singapore, IMDA oversees:
Certification: Approving Peppol Access Point providers and accrediting Peppol-Ready solutions.
Standards: Specifying SG Peppol BIS technical standards tailored to Singapore.
Compliance: Governing adherence to Peppol guidelines locally.
Promotion: Advocating for Peppol adoption to enhance business efficiency.
Singapore also adopts a centralized Service Metadata Publisher (SMP) model managed by SGNIC, simplifying access to the network.
Why Businesses Should Adopt our solution?
Benefits of Peppol-Based E-Invoicing
Efficiency: Direct system-to-system transmission reduces manual effort.
Accuracy: Eliminates errors common in paper or email invoicing.
Speed: Accelerates invoice processing and payment cycles.
Flexibility: Enables businesses to use their preferred ERP/accounting system while seamlessly connecting to partners.
Sustainability Focus
By transitioning to digital invoicing, businesses contribute to a greener environment by reducing paper waste and energy consumption associated with traditional processes.
Conclusion
E-Invoicing Initiative, exemplifies Singapore’s commitment to digital transformation. Leveraging the Peppol framework, it connects businesses locally and globally, fostering a streamlined, sustainable, and efficient ecosystem.
Adopting our approach for e-invoicing Singapore is more than a regulatory step; it’s a strategic move towards future-proofing operations, reducing costs, and enhancing global trade. Businesses are encouraged to embrace this innovative network to stay competitive in a rapidly digitizing world.
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Belgium E-Invoicing Mandate: What you need to know!
Starting January 1, 2026, Belgium will mandate e-invoicing for B2B transactions, eliminating the validity of paper and PDF invoices. Businesses must adopt structured digital invoices to enhance efficiency, streamline tax processes and combat tax evasion.
Belgium e-invoicing will follow the Peppol BIS 3.0 standard, enabling structured and automated invoice creation, exchange and validation via the Peppol network.
All Belgian VAT-registered businesses must issue and receive B2B invoices through the Peppol-BIS format; digital signatures are not required and invoices must be archived for 10+1 years.
The Belgium e-invoicing mandate currently applies to B2B transactions, while B2G e-invoicing is already mandatory for dealings with federal and central public administrations; B2C transactions remain exempt for now.
Transitioning to e-invoicing can be complex for large and international businesses, so early preparation is essential to avoid compliance risks and operational disruptions.
Belgium e-invoicing mandate effects extend beyond IT, impacting tax, legal, and accounting processes as well. Many businesses fail to map the effect of this transition on the other departments such as:
1. Tax and legal: Adapting to evolving tax regulations and reporting standards calls for meticulous planning and attentive preparation.
2. Accounting: The accounting processes should be structured to properly manage e-invoicing.
3. IT & Finance: The invoicing solutions must align with Peppol standards and be safely incorporated into the current framework.
FAQ’s:
Which B2B transactions are excluded from the Belgium e-invoicing obligation? Structured electronic invoicing is generally mandatory for B2B transactions between Belgian VAT-registered businesses. However, it is not required when dealing with bankrupt taxable persons, businesses performing only VAT-exempt transactions (Article 44), non-resident taxable persons without a Belgian permanent establishment, or those under the flat-rate VAT scheme (until 1 Jan 2028). Also, recipients involved solely in exempt activities under Article 44 are not required to receive structured e-invoices.
Can structured e-invoices be used in case it is not compulsory? Yes. Structured e-invoices can be used voluntarily. However, both sender and receiver must agree, as the recipient is not obligated to accept them unless legally required.
Is self-billing allowed? Yes. Self-billing remains permitted provided there is a prior agreement between the parties and the supplier reviews and accepts each invoice. Self-billing will also be enabled via Peppol soon.
Can electronic and paper invoices coexists? Until 31 December 2025, both electronic and paper invoices are allowed (with recipient consent for e-invoices). From 1 January 2026, structured electronic invoices will become mandatory for Belgian B2B transactions. Paper or PDF copies may still be sent, but only the structured version is legally valid.
Are there support measures for SMEs in e-invoicing? Yes. From January 2025, SMEs and self-employed individuals can benefit from a 20% investment deduction for digital tools. Between 2024 and 2027, a 120% cost deduction is available for invoicing software subscriptions—if the extra e-invoicing cost is listed separately on the invoice.
Can self-employed individuals still deduct VAT or report professional expenses? Yes. From January 2026, VAT deductions for B2B invoices will only be allowed via structured e-invoices containing all required details. For B2C costs (e.g. utilities), both paper and electronic invoices can still be used to claim professional expenses, as these are not within the scope of the mandate.
Preparing your business:
Belgium e-invoicing is a significant step toward business digitalisation, but it comes with its own set of challenges.
First, your invoicing system must go beyond meeting current requirements—it should be built for the future. This means choosing software that supports Peppol, the secure network for e-invoice exchange.
Standardising data is another critical factor. E-invoices must adhere to specific formatting and content standards to ensure seamless integration across different platforms. Mandatory invoice details such as invoice numbers, amounts, tax data, and terms must be structured correctly in a digital format.
Although 2026 might seem distant, implementing takes time and compliance is critical. But it’s more than just following regulations—it’s an opportunity to streamline your processes.
How can we help?
Anusaar is a certified Peppol Access Point, equipped to support businesses in seamlessly integrating and automating electronic invoices and other business documents. With extensive experience in integration and automation, our team of seasoned professionals offers assessment and gap analysis to identify business process changes in compliance with e-Invoice regulations.
Further, we provide tailored solutions designed to enhance efficiency, ensure compliance, and streamline your invoicing processes as per your specific business needs. Let us help you navigate the path of Belgium e-invoicing with ease.
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E-Invoicing Malaysia

1. E-invoicing Malaysia
e-invoicing is a form of electronic billing. This term is used to define the process by which a transaction between two parties (a buyer and seller) is documented electronically, in order to ensure their trading agreements are being met. The e-invoices are sent through government portals for validation and recordkeeping.
For Malaysia, the e-invoice must be created in the format as mentioned by the IRBM (Inland revenue board of Malaysia), which is usually XML or JSON.
2. Rules – e-invoicing Malaysia.
The IRBM had announced in March 2023, that all businesses that are listed in Malaysia must generate e-invoices for B2B, B2C transactions. However, the issuance of e-invoices is not just limited to transactions in Malaysia, it relates to cross border transactions as well. As of now, no industries are exempted from e-invoice implementation.
An e-invoice for Malaysia consists of 55 fields, which encompass details of the buyer, seller, kind of transaction, product, price, time etc. An e-invoice that is validated successfully, consists of a Unique Identification number (UIN) and a QR code.
3. Implementation timeline for e-invoicing Malaysia
In order to ensure smooth implementation, e-invoicing Malaysia, will be executed in phases based on the revenue threshold of the company.
The implementation of e-invoices began in August 2024, for companies of annual revenue more than 100 million.
For taxpayers with an annual turnover or revenue of more than RM25 million and up to RM100 million, the implementation date is January 1, 2025.
All other taxpayers except the ones whose annual turnover is less than 150 million need to implement e-invoice from July 1, 2025.
4. Penalty:
In Malaysia, failing to issue an e-invoice is considered an offence under Section 120 (1)(d) of the income tax act, 1967. The penalty of non-compliance includes a fine ranging from RM 20O to RM 20,000 or imprisonment for 6 months, or both, for each instance of non-compliance.
5. Benefits of e-invoicing Malaysia:

a. Digitalizing the reporting process
All the data is stored by leveraging digital tools to create optimized solutions that promote greater efficiency. Thereby reducing chances of error and misinterpretation of data.
b. Enhanced security
Improved security measures to protect against unauthorized entry and potential threats.
c. Legal compliance
Makes it easier to adhere to the law and regulations of the state and maintain the legal standards that are applicable to the business.
d. Increased efficiency and productivity
Getting substantial work done, with the least amount of resources. Both are important for effective time and resource management in any industry.
e. Improved accuracy and compliance
– It helps in being compliant with the state’s laws and regulations in order to avoid any discrepancies in the future, thereby reducing any legal mishaps.
f. Greater cost saving by streamlining the operations
By providing a structured process flow, that includes validation of the e-invoice, any chance of erroneous transactions is highly minimized. This ensures better recordkeeping and ease of operations.
Conclusion:
e-invoicing Malaysia showcases an important step towards modernizing the country’s business and tax processes. As domestic and cross-border transactions are required to maintain electronic billing, the system improves compliance, reduces manual errors and results in improved efficiency. Implementation is in phases based on the revenue thresholds. This ensures a smooth transition by adhering to the regulations and thereby, avoiding penalties. e-invoicing Malaysia, offers multiple advantages such as enhanced security, cost savings and streamlined operations. These advantages allow businesses to maintain a strong framework and optimize their financial management. All this, while being tax-compliant. We at Lenorasoft, through our custom solution, Anusaar, through e-invoicing Malaysia, aim to align with Malaysia’s efforts for a transparent, efficient and digitalized economy.
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Anusaar’s consolidated e-invoicing solution made easy

Anusaar is Lenorasoft’s comprehensive e-invoicing solution is designed to help Malaysian taxpayers comply with the several tax regulations and requirements as outlined by the Inland Revenue Board of Malaysia (IRBM).
According to s. no.16, in the IRBM e-Invoice Specific Guidelines (version 3.1, published October 4, 2024), the Malaysian government has implemented a six-month interim relaxation period for each phase of mandatory e-invoicing, requiring taxpayers to transition to issuing consolidated monthly e-Invoices for all transactions—B2B, B2C, and self-billed.
The relaxation phase must be implemented as follows:No.Targeted tax payerInterim relaxation period1Annual turnover or revenue > 100 million1 August 2024 to 31 January 20252Annual turnover or revenue > 25 million an up to RM 100 million1 January 2025 to 30 June 20253All other tax payers1 July 2025 to 31 December 2025
Reference taken from table 16.1 (IRBM e-Invoice Specific Guidelines (version 3.1, published October 4, 2024))
Anusaar, an e-invoicing solution, by Lenorasoft simplifies this process by supporting invoice consolidation and offering robust features for compliance.
During this period, individual invoices are on hold, and are allowed to generate a consolidated e-invoice. Taxpayers have flexibility to input any details in the “description of product or service” field.
In other words, taxpayers are not restricted to input the receipt/ statement / bill reference numbers as required under Section 3 and 4 of this e-Invoice Specific Guideline.
However, consolidating transactions can create some challenges.
Here is how Anusaar, an e-invoicing solution, can help address challenges that may arise due to consolidating invoices:
Consolidated invoicing can lead to missing individual transaction records, increasing the risk of audit discrepancies and data loss. Anusaar, an e-invoicing solution, addresses this by providing secure long-term record-keeping, backup and archival, ensuring seamless audit reconciliation and compliance.
Example: A wholesale supplier processes 500 transactions in a day. Instead of recording each transaction separately, the supplier consolidates them into a single daily invoice totaling RM50,000. However, during an audit, authorities have raised a requirement to present all 500 transactions.
Using Anusaar, the supplier can maintain detailed, secure records for all 500 transactions while still generating consolidated reports and will be able to present the records to the authorities as and when requested.
Additionally, our system organizes and stores invoice data systematically, ensuring continuity and allowing new personnel to quickly understand and manage the information, facilitating seamless team transitions between resources ensuring zero dependency on manual intervention.
Anusaar, our cutting edge e-invoicing solution, makes month-end invoice consolidation easy by automating the process directly from your ERP system. Instead of manually picking and creating consolidated invoices, Lenorasoft’s experts set up smart workflows to do it for you. This automation ensures accurate data is sent to Anusaar, saving you time and effort during busy month-end periods.
Stay compliant and efficient with Anusaar’s comprehensive e-invoicing solutions.
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Financial Institutions and e-Invoicing Compliance in Malaysia

The execution of e-Invoicing in Malaysia presents an organized method to issue invoices for financial institutions while making sure e-invoicing compliance with the Financial Services Act 2013 (FSA) and Islamic Financial Services Act 2013 (IFSA).
A few key considerations for financial institutions transitioning to e-Invoicing:
1. Customer’sapproval for e-Invoices
It is important for financial institutions to take customer’s consent or approval in order to align the e-invoicing compliance with FSA and IFSA regulations. This protects confidentiality and aligns with data protection laws.
2. Consolidated e-Invoices – description field
For e-invoicing in financial institutions, it is not mandatory to disclose the statement or bill reference numbers in the “Description of Product or Service” field. As an alternative, institutions should make sure the presence of relevant descriptions that are in line with the regulatory standards.
3. Income from Overseas Branches
Income generated by both Malaysia and overseas branches must be accounted for and e-invoice must be issued by resident financial institutions that are running a banking business. They must be mindful to ensure complete e-invoicing compliance in all their transactions.
4. Customer-Issued e-Invoices for Income Received
Income received through sources such as interest on fixed deposit, financial institutions must issue e-Invoices as and when it is requested by the customer. An e-invoice containing reports of sums due and received guarantees transparency thus firming up e-invoice compliance.
5. Consolidated e-Invoices for Non-Requested Transactions
In cases, where the consumers do not explicitly require an e-invoice, financial institutions can issue a consolidated e-invoice. E-invoicing compliance guidelines mentioned in in Section 3.7 of the e-Invoice Specific Guideline document should be followed to avoid any errors.
6. Loan Repayments and Interest
There is no requirement for financial institutions to issue an e-invoice on the repayment of principal amount on loan. However, e-invoicing compliance mandates the issue of e-invoices for interest that is charged on loans.
7. Interbank Lending and Borrowing Interest
In cases of interbank transactions, the bank lending must issue the e-invoice for the interest that is charged to the borrowing bank, thisshowcases transparency and enablese-invoicing compliance in the banking industry.
8. Treasury Product Premiums and Upfront Fees
E-invoicing compliance requires financial institutions to issue e-Invoices for non-refundable premiums or upfront fees, ensuring clear documentation of such transactions.
9. Joint and Multi-Party Accounts
For joint, custodial, trust, or escrow accounts, one e-Invoice is generally issued for the principal account holder. However, e-invoicing compliance allows for separate e-Invoices to be generated upon request by other account holders.
10. Charges and Fees for Card Networks and Operators
Foreign Processors: Financial institutions must issue self-billed e-Invoices for charges paid.
Local Processors: Local operators issue e-Invoices for fees received, ensuring e-invoicing compliance by presenting them in XML or JSON format for easy interpretation.
11. Processing Fees for Inward Remittances
Financial institutions must issue:
Self-billed e-Invoices for fees paid to foreign agents.
E-Invoices for fees charged to local recipients to maintain compliance.
12. Upfront Payments for Property Auctions
E-invoicing compliance mandates e-Invoices for non-refundable upfront payments. However, refundable payments do not require an e-Invoice.
13. Cashback and Rewards Programs
Cashbacks can be documented within e-Invoices in XML or JSON format, detailing amounts owed and credits provided.
For reward points:
Free points: No e-Invoice is required.
Redemption: E-Invoices are issued only for additional charges incurred beyond the redeemed value.
14. Adjustments in e-Invoices
To ensure smooth compliance, financial institutions can include adjustments in subsequent e-Invoices rather than issuing separate credit, debit, or refund notes.
15. Treasury Product Income
E-invoicing compliance does not require e-Invoices for certain accounting adjustments, such as:
Realized or unrealized gains and losses.
Amortization or accretion of premiums or fees.
Foreign exchange gains or losses.
Conclusion
E-invoicing compliance is essential for financial institutions to streamline invoicing processes while ensuring adherence to FSA and IFSA regulations. By integrating these guidelines into their operations, institutions can enhance transparency, improve efficiency, and foster trust with both customers and regulatory authorities.
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The Ultimate Guide to E-Invoicing for Airline Operators
The Inland Revenue Board of Malaysia (LHDN) has released a detailed document made explicitly for the aviation sector. This document, in the form of an FAQ is designed to provide guidance and explain various business scenarios, along with providing practical advice to help aviation-related businesses in Malaysia. Thereby, enabling them to adhere with the Malaysian e-invoicing regulatory requirements.
1. Issuing e-Invoices for Flight Tickets and Private Air Charter services
The sale of flight tickets and private air charter services, make it mandatory for an e-invoice to be issued. This condition comes with certain requirements depending on the type of airline operator, explained as below:
Local Airline Operators: All local airline operators are bound to issue e-invoices for all flight tickets and services. This isirrespective of where the sale occurs.
Foreign Airline Operators: All foreign airline operators are bound to issue e-invoices only when the point of sale is in Malaysia, as defined by the International Air Transport Association (IATA).
Key consideration: Consolidated e-invoices are not allowed for thesedealings. For furtherinformation on this, refer to Sections 2.3, 2.4, and 3.7 of the e-invoice Guidelines.
2. Buyer Information in E-Invoices
Information of the buyer in e-invoicing in aviationdiffersbased on the nature of the buying:
In case of Personal Travel:Details of the individual who made the purchase must be entered as buyer’s details.
In case of Group Bookings:Airlines have two options:
All the invoices can contain the details of the person who made the purchase for all the invoices
Each invoice can have the details of the respective passenger
3. Privacy Concerns with Buyer Data
Global data protection laws, such as GDPR, may cause airlines to face challenges in gathering personal details like Tax Identification Numbers (TIN).
In order to mitigate this issue, the Inland Revenue Board of Malaysia (IRBM) provides the following temporary options:
Buyer’s Name: Enter “General Public.”
TIN: Enter “EI00000000020.”
Business Registration Number (BRN): Enter “N/A.”
Other Details (Address, Contact Number, SST Registration Number): Enter “N/A.”
This methodensures complete compliance in e-invoicing in aviation, adhering to privacy laws.
4. E-Invoices for Excess Baggage Fees
Airlines must issue e-invoices based on the following conditions, in situations where fee is charged on excess baggage during checkin:
If Requested: e-invoice must be issued instantly.
If Not Requested: Must provide a receipt and consolidate these transactions into a e-invoice within seven days after the end of the month.
5. Handling Price Adjustments and Refunds
Changes in ticket prices need specific e-invoicing procedures:
In case of increase in price, they are required toissue a separate e-invoice or debit note for the difference.
In case of reductions in price or Refunds they are required toissue a credit note or refund note.
In cases where there are no changes in monetary value, additional e-invoice is not required.
6. Issuing E-Invoices for Ancillary Services
When it comes to flight and non-flight related ancillary services, the following e-invoicing in aviation rules must be followed by airlines:
Flight related Ancillary services Eg: Seat selection, baggage: If these items are sold together in one deal, there are two options available for airlines:
1. A single e-invoice can be issued consisting of both ticket and ancillary services.
2. Separate e-invoices can be issued, one for the ticket and one on ancillary services.
If ancillary services and flight ticket are sold separately:
1. A separate e-invoice for the flight ticket
2. Based on the request of the buyer, either an e-invoice or receipt will be issued for the ancillary service.
Non-flight related ancillary services (Eg: car rentals, travel insurance)
1. In cases where airline is the main provider of the service, they must issue the e-invoice.
2. The service provider must issue the e-invoice or receipt in cases where the airline acts as agent.
Key Takeaways for e-invoicing in aviation
Airline operations, need to understand the rules for e-invoicing in aviation in order to stay compliant with the Income Tax (Issuance of Electronic Invoice) Rules 2024. By understanding these rules, the airlines can transition seamlessly to e-invoicing and mitigate any regulatory or compliance issues.
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Simplified Guide to E-Invoicing for Insurance Companies

The Inland Revenue Board of Malaysia (LHDN) has released an inclusive document made for the e-invoicing in insurance sector. This document, in the form of an FAQ answers common concerns regarding general topics such as consolidated e-invoices, annual premium statements, handling policyholder requests. It also includes underwriting and subscriptions, claims and benefits payment, payments to agents, dealers, distributors and inter-fund charges.
A. General
Issuing of Consolidated E-Invoices for Certain Transactions:
Insurance companies can grant consolidated e-invoices for revenue from policyholders who do not require individual e-invoices.This method simplifies reporting and ensures compliance
The consolidated e-invoices must be in compliance with the rules mentioned in section 3.6 of the e-invoice specific guideline released by IRBM.
Role of Annual Premium Statements for Consolidated E-Invoices:
Annual premium statements can be used for consolidated e-invoices if the policy holder does not request e-invoices, Insuch a case, they must continue to issue regular statements or bills as per current practices.
Accumulated submission:
Aggregate data from these statements or bills to create a consolidated e-invoice. Submit the consolidated e-invoice to the IRBM within seven calendar days after the month-end. Detailed guidance is provided in Section 4.3 of the e-Invoice Specific Guideline.
Full-Year Premium Data Transmission If the first annual premium statement (for January to December 2024) is only available in February or March 2025, companies can:
Include the entire year’s data (January to December 2024) in the February/March 2025 submission.
There is no requirement to separate data for the period from January to July 2024, although mandatory e-invoicing begins on August 1, 2024.
Dealing with ad-hoc requests for valid e-invoices:
When e-invoices usually follow the consistent issuance cycle, the insurance company must consider policyholder requests outside this cycle:
Simple procedure: Establish a direct process to deal with such requests.
Effective communication: Notify customers on how to request consolidated e-invoices during regular invoice cycles to evadepostponements or misunderstanding.
Issuing E-Invoices for Products that do not have a tax-respite:
Policyholders may ask for consolidated e-invoices for products are not in tax relief category. In sucha scenario:
For e-invoicing purposes, the policyholder is assumed to be the buyer.
Insurance companies are obliged to grant a consolidated e-invoice on request, despite the product’s tax relief status.
B. Underwriting and subscription
C. Claims and Benefit Payments
D. Other Considerations
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E-Invoicing in Healthcare Industry: A Simple Guide

Malaysia is rolling out e-Invoicing in healthcare industry, and hospitals, clinics, and medical professionals need to know how it affects their billing processes. This guide breaks down the key changes in a simple and easy-to-understand way.
1. Will hospitals need to change how they issue invoices?
Right now, hospitals issue invoices based on who is paying:
Patients who pay for themselves
Insurance companies, employers, or guardians paying on behalf of a patient
Companies covering medical expenses for employees
These billing arrangements will stay the same under e-Invoicing in healthcare industry. Exception: If the patient is a minor (under 18), the invoice should include the parent/guardian’s details.
2. Can hospitals issue one e-Invoice for all self-paying patients?
Yes! If a patient does not need an e-Invoice, the hospital can issue a single consolidated e-Invoice for all similar transactions.
3. How does e-Invoicing work for insurance claims?
Currently, hospitals send a proforma bill to insurance companies before getting a Final Guarantee Letter (FGL) and finalizing the bill.
With e-Invoicing:
Hospitals can continue using proforma invoices for insurance claims. If an e-Invoice is requested, it must be issued after the final bill is ready (e.g., after the patient is discharged).
If no e-Invoice is requested, hospitals can issue a normal bill and later submit a consolidated e-Invoice within 7 days after month-end.
4. How should hospitals issue e-Invoices for independent consultants?
Hospitals work with independent consultants in two ways:
(1) Co-Provision of Medical Services
Both the hospital and consultant will issue separate e-Invoices to the patient.
(2) Outsourcing Arrangement
The hospital issues an e-Invoice to the patient, covering both hospital and consultant fees. The consultant (or their company) issues an e-Invoice to the hospital for their services.
5. Do locum doctors and nurses need to issue e-Invoices?
It depends on how they are hired:
If they are independent (contract for service), they must issue an e-Invoice to the hospital.
If they work through an agency, the agency must issue the e-Invoice.
If they are hospital employees, no e-Invoice is needed.
6. What happens when a patient is transferred between hospitals?
Scenario 1:
The first hospital discharges the patient before transfer. Both hospitals issue separate e-Invoices for their treatments.
Scenario 2:
The first hospital waits until the patient returns before issuing a bill. First hospital issues an e-Invoice for all services, including those from the second hospital. Second hospital issues an e-Invoice to the first hospital for its services.
Both methods are acceptable under e-Invoicing rules.
7. Do hospitals need to issue e-Invoices for space rental & service fees?
Yes! Hospitals must issue e-Invoices for:
Rental fees charged to independent consultants
Rental payments from cafes, convenience stores, or other tenants
8. Should hospitals submit summary or detailed bills for e-Invoicing?
Hospitals must issue e-Invoices based on thedetailed bill (itemized breakdown of charges).
9. Do medical consultants need to implement e-Invoicing if the hospital is required to?
Not necessarily. Even if a hospital’s revenue exceeds RM100 million, individual consultants only need to comply when their own revenue meets the threshold.
10. What about deposits collected by hospitals?
Refundable deposit: No e-Invoice needed.
Non-refundable deposit: E-Invoice required.
For self-paying patients who don’t need an e-Invoice, hospitals can issue a consolidated e-Invoice.
11. How should hospitals handle e-Invoices for staff medical benefits?
If the hospital already issues invoices for staff medical benefits:
It must now issue an e-Invoice (with a nil amount if services are free).
If no invoices are issued today:
No need to start issuing e-Invoices for staff medical benefits.
Conclusion
The e-Invoicing in healthcare is designed to improve compliance, transparency, and efficiency in Malaysia’s healthcare industry. Most hospitals can keep their current billing process, but they must ensure e-Invoices are issued where required.
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