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Other literature type . 2026
License: CC BY ND
Data sources: Datacite
ZENODO
Other literature type . 2026
License: CC BY ND
Data sources: Datacite
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Implementing LHDN e-Invoicing for Sole Proprietorships

Authors: Chew, Kean Ho;

Implementing LHDN e-Invoicing for Sole Proprietorships

Abstract

Starting 2024-08-01, the Malaysia Inland Revenue Board (LHDN) rolled out its e-Invoice system for taxpayers with annual turnover exceeding 100 million ringgit. LHDN estimates that by 2025, all taxpayers, regardless of size or income, MUST implement e-Invoice. Although sole proprietorships are not required to participate before 2025-07-01, some of us, especially independent content artists and social media influencers registered as sole proprietors, still need e-Invoicing to gain validation, recognition, and claimability through LHDN tax filings due to a pull-in effect. Without it, a small business risks exclusion from corporate deals across both supply chain and customer ends. Unfortunately, for sole proprietorships, specific guidance on how to perform e-Invoicing remains scarce beyond general instructions aimed at public and private corporations. As a sole proprietor who personally explored and successfully completed e-Invoicing as a seller, we can now safely share this knowledge with others facing the same situation. This paper shares our hands-on experience using LHDN e-Invoice as a sole proprietor, focusing on enabling and validating counterpart invoices from suppliers and customers. We wrote this paper in 2024-08 while LHDN continues beta-testing the system with private and public corporations. Therefore, some content may become outdated as LHDN pursues continuous improvements. To avoid conflict of interest and misinformation, readers MUST always refer to LHDN's official guidelines for performing e-Invoicing. The author accepts no liability for any consequences arising from the use of this paper.

v1.1.0 [YOU ARE HERE] Updated document matching the latest standards. Updated GitHub repository matching the latest standards. Corrected Grammar. Removed external graphic dependencies for more independent production. Updated abstract. Re-titled for continuous improvement research. v1.0.0 Published paper. v0.0.3 Amended `CITATION.cff` based on Zenodo error feedback due to invalid data fields. v0.0.2 Amended Repository due to Zenodo-GitHub integration error. v0.0.1 Initialized repository.

Keywords

sole proprietorship, e-invoice, IRB, finding, Malaysia, dataset, LHDN

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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