“e-Invoice” refers to the electronic method of recording every transaction. With a full-scale implementation of electronic invoicing, there will no longer be a need to retain physical receipts, and all the transaction records will have a backup in the LHDN database. When taxpayers file their annual tax returns, eligible expenses will be automatically reconciled in the system, eliminating the need for taxpayers to enter them manually.

电子发票是指用电子化的方式来记录每一个交易。全面实施电子化以后，我们将不再需要保留实体收据，并且，所有的交易记录都会在LHDN数据库拥有备份。纳税人在每年报税的时候，所符合报税资格的费用都会自动在系统中结算，纳税人无需再自行输入。