(Where the buyer does not require an e-Invoice.)
If the buyer requires an e-Invoice after receiving the receipt/bill/invoice from the supplier, the buyer can request an e-Invoice from the supplier within the month of the transaction.
If and when the supplier had submitted the consolidated e-invoice to the IRB (within seven calendar days after the month-end), the supplier may refuse the request.
Example 5
Wendy (Buyer) purchased badminton rackets and shuttlecocks from Hari-Hari Sukan Sdn Bhd (Supplier) on 30 September 2025. She has not requested for an e-Invoice upon check-out as she was running late for her class.
As Wendy was swarmed with errands and coursework, Wendy forgot to request for an e-Invoice from Hari-Hari Sukan Sdn Bhd’s web portal on the same day of her purchase. She only requested for an e-Invoice on 1 October 2025.
In view that Wendy has not requested for an e-Invoice within the
month of the transaction (i.e., latest by end of 30 September 2025), Hari-Hari Sukan Sdn Bhd may deny Wendy’s request for issuance of e-Invoice for her purchase, based on the abovementioned guidance.
Since Hari-Hari Sukan Sdn Bhd has issued the consolidated
e-Invoice for receipts issued in the month of September 2025,
Hari-Hari Sukan Sdn Bhd rejected Wendy’s request accordingly.