E-Invoice Implementation Assessment for Full Compliance to Prevent Pitfalls and Penalties.

09 Feb, 2026, Remote Online Training - Public

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TAN KOK TEE
DBA, MBA-Finance, FAIA, MIPA, MCCS, ACTIM,
International Accountant (UK),
Public Accountant (Aust.)
Certified Company Secretary.
HRDF Certified Trainer
Registered GST Agent.

 

MR. TAN KOK TEE has 40 years of working experience in Accounts & Financial, Strategic and General Management field. He has held a variety of leadership and senior management roles in various organizations, starting in the Accounts & Finance Department until CFO level and the last being Group Chief Executive Officer. More than half of these times were spent in the Manufacturing, Marketing & Distribution and Services organizations.

 

He is a Fellow member of the Association of International Accountants, UK; Member of the Institute of Public Accountants, Aust.; Certified Commercial Accountant, (M); Member of the Chartered Tax Institute of Malaysia; Member of the Malaysia Associations of Company Secretaries (M) and a Gold Mastery Holder in Reinventing Strategic Planning and Management from the Haines Centre for Strategic Management, sponsored by University of San Diego, USA.

 

He is also a Certified Trainer with PMSB’s (HRDF) Train The Trainer Certificate since 2009, a GST Agent registered with MOF & Holder of the GST MyGCAP certificate from RMCD and a Life Member of the Malaysian Institute of Directors.

 

Mr. Tan has been involved in Advisory, Training and Facilitation since beginning 2009. To-date he has conducted about 400 training workshops throughout Malaysia on topics on Budgeting & Cashflow Planning; GST; SST; Practical Accounting for Accounting Staffs; Reading, Analyzing and Interpreting Financial Statement; Accounting and Finance for Non-Finance Managers; Customers Credit Evaluations and Collection Strategies; Incoterms, LC Operations and Trade Financing; Reinventing the Strategic Planning and Management and Financial Statement Hands On Application to MBRS, for both in-house as well as public.

 

Among the organizations that Tan Kok Tee has been providing training for, include Government Authorities, Chamber of Commerce, Government Link Companies, Banks, Malaysian Institute of Accountants, Chartered Institute of Management Accountants, CPA Australia, Malaysian Institute of Chartered Secretaries and Administrators, Selangor State Human Resource Development Centre (SHRDC), Negeri Sembilan State Skills Development Centre (NSSDC), Penang Skill Development Centre (PSDC), NGOs and many others public training providers.

 

His other clients include Shin Yang Group, MIRI, Bintulu Port, Deleum Bhd., Boustead Plantation Bhd., Takahata, FBK Manufacturing, Brothers Industries, Integrated Logistics, Mega Logistics, Chung Hwa Picture Tubes, Ohara Melaka, Safran Aerospace, NEC Corp. of Malaysia, Kobe Precisions, Tecktronic & Sons Holdings, Julie’s Biscuits, Ornapaper Melaka, Sunway University, Sime Darby Properties, Lion Group and many more.

 

To-date Mr. Tan has trained more than 15,000 Executives. He combines a wide range of practical and hands-on training experience in lively and challenging interactive training sessions.

 

Venue Details

Remote Online Training - Public

Contact us

Juliany,
03 2283 6109
juliany@ipa.com.my

Phoebe,
03 2283 6100
phoebe@ipa.com.my 

FOR CUSTOMISED IN-HOUSE TRAINING
Jane,
03 2283 6101
Jane@ipa.com.my

ADDRESS 
A-28-5, 28th Floor, Menara UOA Bangsar, 
No.5, Jalan Bangsar Utama 1, 
59000 Kuala Lumpur
www.ipa.com.my

FOCUSING ON
  • Quiz and Self-Assessment
  • Fundamentals of E-Invoice and its Implementation Mechanism.
  • Application of E-invoice for Various Commercial Business Transactions, including clarification feedback from LHDN.
OBJECTIVES

Implementation of E-Invoice in documenting of commercial activities for tax purpose as required by LHDN will be fully implemented in 2026 as announced in the 2026 budget and also through their wider exemption announcement made in the 1st week of Dec. 2025. E-Invoice covering scope does not confide only to the organization Taxable Revenue and Deductible Cost, but also the entire business operation activities of all at large.

LHDN has also issued a 28 pages “E-invoice Compliance Review Framework” dated 15/12/2025 and that they may visit your organization to check on your implementation compliance.

It is a MUST-KNOW requirement for organization wide to have a full understanding of how E-Invoice works and its treatment for different business activities ENSURE CORRECT TREATMENT TO AVOID PITFALLS AND PENALTIES FOR NON-COMPLIANCE. Fine for every single offence committed is from a minimum of RM200 to a maximum of RM20,000 or imprisonment of up to 6 months, or both per every single offence.

This course aims to provide the necessary knowledge and help all your Accounting and Operational Staff to achieve your full implementation compliance to avoid costly pitfalls.

The need to know when an E-Invoice must be issued, when to and under what circumstances can you issue consolidated E-Invoice, Self-Billed E-Invoice and Consolidated Self-Billed E-Invoice, Refund note are all essential knowledge and skills that all staff in the organization needs to know and possess to ensure compliance.


AFTER ATTENDING THIS COURSE YOU WILL RETURN TO YOUR JOB…
  1. Understanding what E-Invoice is and what does it entails.
  2. Understanding the mechanism of how E-Invoice works.
  3. Applying E-Invoice for different types of Business Transactions.
  4. Gaining guidance on actions to be taken to capture revenue and cost for your business operation and for tax purposes.
WHO SHOULD ATTEND
  • Entrepreneurs, Business owners & Directors.
  • Accountants, Accounts Executives and all
    Accounting Staffs,
  • Company Secretaries and Secretarial Assistance
  • Other Functional Staffs (Sales, Purchasing, Human Resource, Gen. Admin. etc.) Managers, Executives
    and Staffs.
  • All other persons who are involved in and/or
    interested in learning about E-Invoice.
METHODOLOGY
  • Interactive Lecture – Presentation of Course Notes
  • Q & A during the training session
  • POST TRAINING Q & A support via email.
  • AND 100s of trainer’s past training Q & A for self- reading and future reference.
COURSE CONTENT
9:00

Quiz and Self-Assessment
Participants will work individually or in pairs on
a list of business cases and transactions under the trainer’s facilitations

10:45 Fundamentals of E-Invoice and its Implementation Mechanism.
a) What is E-Invoice what does it entail in comparison with current invoicing practice?
b) Implementation threshold and phases and
its (1) partial and (2) full mandatory implementation entails.
c) What to do during the first 6 months partial implementation period (relaxation period)
d) Timing of issuing E-Invoice for the business transactions.
e) E-Invoice Processes and steps.
f) Compulsory and Optional information to be disclosed for e-invoice
i. Compulsory fields – what to put in
ii. Optional fields – purpose of filing certain optional fields
iii. Transaction Classification Code
iv. Tax Type disclosure for each transaction
g) Scope of coverage: - (i) Parties, (ii)
Documents and (iii) transactions
h) Parties and activities exempted.
i) When to apply General TIN number and
on who.
j) Impact of E-Invoice on business operation
– your sales and purchase, your paying out and receiving in of monies.
k) Scenarios of one party implemented E-Invoice and dealing with other parties have not.
l) Examples on scenario where one party is exempted whereas the other party is not.
m) Penalties for non-compliance
n) Two implementation mechanism –
Processes and Steps.
i. IRB’s cloud base MyInvois System – portals, apps and POS
ii. Application Program Interface (API) model
o) Salient Points of E-Invoice to note, including:
i. E-Invoice Creation and submission to IRB for validation
ii. Application of UTC time.
iii. Rejections and Cancellation
iv. Window time for rejection/cancellation in and outside the MyInvois System.
v. Storing of E-Invoice in IRB’s porter, its dash-board services and downloading facilities
1:00 Lunch
2:00

Application of E-invoice for Various
Accounting of Business Transactions,
including clarification feedback from LHDN.
a) Issuance of E-Invoice:
i. Individual transaction E-Invoice
ii. Consolidated transactions E-Invoice
iii. Industries where consolidated E-Invoice
is not allowed.
iv. Self-billed E-Invoice for specific situations such as payment of commission, payment of interest, e-commerce, imports, etc.
v. Situation where consolidated self-billed is allowed.
vi. Business transactions under periodic basis.

 

b) E-Invoice Treatment for:
i. Reimbursement and Disbursements with E-Invoice and without E-Invoice.
ii. Billing of Penalties charges
iii. Employment perquisite and benefits, etc.
iv. Employees Claims – Mileage, Travelling and Accommodation allowance, General
Outstation allowance, Expenses (e.g., entertainment, hotel, tolls, parking, Telephone, Medical, Overseas
expenses, etc.)
v. Salary in lieu of notice matters.
vi. Import and export transactions
vii. Commission payment to agents, dealers and distributors
viii.Loyalty and Volume Rebates or discounts given to customers
ix. Interest received from Banks
x. Interest charge to employees’ loan/ advances
xi. Interest payment to Banks, HP companies.
xii. Inter-company interest charge and payment.
xiii. Sales with trade-ins like cars,
goldsmith, etc.
xiv. Profit sharing vs. Rental arrangement
xv. Foreign income remit back to Malaysia.
xvi. Rental or expenditure incurred from parties exempted from E-Invoice.

xvii. E-Commerce treatment
xviii. Utility Bills under Landlord’s name.
xix. Giving samples.
xx. Consignment sales
xxi. Sending goods to be kept in overseas warehouses
xxii. Sales of cash vouchers
xxiii. Issuance of cash vouchers on target purchase
xxiv. Payment to Foreign workers who are non-employees
xxv. Sponsorship for company events, like annual dinners by goods and cash.
xxvi. Pay for training and allowance for customers’ staff.
xxvii. Inter-branch sales,
xxviii. Advance payment to suppliers.
xxix. Received Insurance compensation
xxx. Disposal of total damaged goods after insurance compensation.
xxxi. Recoup of insurance claims from the fault party’s insurance.
xxxii. Developers pay legal fees, stamp duties, etc. on behalf of buyers.
xxxiii. Developers pay guarantee rental to property buyers,
xxxiv. Money Lending, and
xxxv. Many more other situations via Sharing of 100s of past training Q &
A to participants for their own readings and future reference.

5:00 End of Course