⚠️Note: This is applicable for Malaysia ABOs only
Lembaga Hasil Dalam Negeri Malaysia (LHDNM) has implemented e-Invoice from 1 Aug 2024. This has an impact on both Product Purchases & Services and ABOs’ Bonuses & Rewards.
1. What is the implementation timeline for e-Invoicing?
| Annual Revenue | Implementation timeline |
| Above RM100 million | 1 Aug 2024 |
| Between RM25 million to RM100 million | 1 Jan 2025 |
| All businesses (entities & individuals) | 1 July 2025 |
2. What is e-Invoicing?
An e-Invoice is a digital record of a transactional exchange between a seller (supplier)
and a purchaser (buyer), which goes through the Lembaga Hasil Dalam Negeri
Malaysia (LHDNM) portal for validation and recordkeeping.
An e-Invoice contains all the details of an invoice along with a Unique Identification
Number (UIN) and QR code, which are generated by LHDNM after proper verification
of the core fields like Tax Identification Number (TIN), Business Registration Number
(BRN), National Registration Identity Card (NRIC), etc. The buyer and seller can scan
the QR code to verify the authenticity of the e-Invoice.
3. Will Amway Malaysia issue an e-Invoice for all products sales and service orders?
ABO/APCs will receive an e-Invoice which contains the UIN and QR code generated by
LHDNM in their Amway account for the following orders placed after 1 Aug 2024:
a. New ABO registration and self-renewal orders
b. ABO product sales and service orders
c. APC (Malaysian & PR) product sales and service orders
Other orders which do not fall under the above 3 categories and orders which are
rejected by LHDNM due to incomplete ABO/APC data or invalid NRIC will be compiled
and consolidated by Amway Malaysia at the end of the month and sent to LHDNM within 7 calendar days after month end; this is known as a consolidated e-Invoice. ABO/APCs will receive the normal invoice which doesn’t contain the UIN and QR code in their Amway account.
4. What is the mandatory information that should be provided by ABO/APCs for e-Invoicing?
Individuals
a. Name
b. NRIC (12 digits)
c. Phone number
d. Address
Legal entities
a. Company name
b. New Business Registration Number (12 digits)
c. TIN
d. Phone number
e. Address
5. I am the Primary Applicant and my wife is the Co-applicant. If my wife logs in to
our account using her Amway ID to buy products online or provides our ABO
number and her name when she buys products at an Amway Shop, who will
receive the e-invoice?
For self-purchase, Amway Malaysia will issue the e-Invoice to the party who placed the
order. In this case, the e-Invoice will be under the name of the Co-applicant, the party
who placed the orders.
6. When will ABO/APCs receive their e-Invoice?
For online delivery orders, the e-Invoice is available upon product shipment.
For offline shop orders, the e-Invoice is available the following day.
7. If I volume down the orders to my downline ABO/APCs, will Amway Malaysia
issue the e-Invoice under my name or my downline’s name?
When there is volume down order, Amway Malaysia will issue the e-Invoice to your
downlines, the volume down ABO/APCs.
8. My customer Ms. Ann ordered protein from me, I buy it from an Amway Shop, and I get an e-Invoice issued to me. When I pass the protein to Ms. Ann, do I need to issue another e-Invoice to her?
Amway Malaysia will transmit the e-Invoice to LHDNM for the sale of products to the
ABO/APCs. Subsequently, when the ABO sells product(s) to their customer(s) (in this
case, Ms. Ann), the ABO is required to transmit the e-Invoice to LHDNM. If the customer
(Ms. Ann) doesn’t require an e-Invoice, the ABO can issue a normal receipt to her and
transmit all sales transactions as a consolidated e-Invoice to LHDNM. Please refer to
Question 1 for the implementation timeline for your business.
9. Is the Digital Receipt template in Amway’s website considered an e-Invoice?
No, the Digital Receipt is not an e-Invoice. ABOs can use the Digital Receipt to record
the sales to their customer(s) and to confirm the collection of cash from the customer(s).
If a customer requests for an e-Invoice, the ABO is required to get the mandatory
information from the customer and issue an e-Invoice. If the customer doesn’t require
an e-Invoice, the ABO could aggregate all transactions with the customer who does not
require an e-Invoice on a monthly basis and submit a consolidated e-Invoice to LHDN,
within seven (7) calendar days after month end.
10. What is a self-billed e-Invoice?
For some business transactions, the buyer is required to assume the role of the supplier
and issue a self-billed e-Invoice as a record for purchases made/ spending by the buyer
(as proof of expense). ABOs’ bonuses and rewards are included in these business
transactions. Hence, Amway Malaysia is obliged to transmit the self-billed e-Invoice to
LHDNM for the bonuses and rewards (monetary and non-monetary) given to ABOs.
Amway Malaysia is obliged to share a validated self-billed e-Invoice which contains the
UIN and QR code with ABOs.
11. Is there any threshold for Amway Malaysia to issue a self-billed e-Invoice for
ABOs’ bonuses and rewards?
Amway Malaysia is obliged to issue a self-billed e-Invoice for ABOs’ bonuses and
rewards regardless of the amount.
12. When Amway Malaysia issues a self-billed e-Invoice for ABOs’ bonuses and
rewards, will Amway Malaysia share a copy of the validated self-billed e-invoice
with ABOs?
Yes, Amway Malaysia is obliged to share the validated self-billed e-Invoice with the
ABOs. ABOs can use these validated self-billed e-Invoice as proof of income. Hence,
ABOs are not required to issue an e-Invoice for the bonuses and rewards earned from
Amway Malaysia.
13. Amway Malaysia will use the mandatory information of which party to issue a
self-billed e-Invoice?
Amway Malaysia will refer to the bank account type for the self-billed e-Invoice.
| Bank Account Type | Deemed Supplier |
| Primary bank account | Primary applicant |
| Co-applicant bank account | Co-applicant |
| Corporate | Legal entity |
| Joint bank account – not subject to 2% WHT | Primary applicant |
| Joint bank account – subject to 2% WHT | Follow 2% WHT selection |
14. Can I change the bank account type as and when I wish?
To avoid the mismatch of bonuses and rewards reported in the self-billed e-Invoice and
CP58, Amway Malaysia is restricting ABOs from changing their bank account type via
the Amway website. However, ABOs may make the change request via the Amway
Helpdesk.
15. For non-monetary benefits received, e.g. Amway Leadership Seminar (ALS) /
Diamond Invitational (DI) trips, will ABOs receive a self- billed e-Invoice?
Yes, Amway Malaysia will issue a self-billed e-Invoice for non-monetary rewards, such
as ALS/DI trips and gifts provided to ABOs. All these benefits will also be reported under the CP58 form.
16. When will ABOs receive the self-billed e-Invoice for the bonuses and rewards?
For bonuses and monetary rewards, the self-billed e-Invoices will be available in their
Amway account within the payment month.
For non-monetary rewards, the self-billed e-Invoices will be available in their Amway
account latest by the end of the year.
17. How about an ABO’s international bonuses from Amway SG/US? Will there be a self-billed e-Invoice from Amway SG and US as well?
E-invoicing requirements are only applicable to businesses in Malaysia. Amway SG and
Amway US are not required to issue any self-billed e-Invoices for the bonus payout and
rewards (monetary and non-monetary) to ABOs. Hence, ABOs are required to issue an
e-Invoice for all foreign income received in Malaysia from outside Malaysia as a proof
of income for tax purposes, latest by the end of the month following the month of receipt of the said foreign income.
18. When a centre or Line of Sponsorship (LOS) organises meetings, do we need to
get an e-Invoice to claim the studio rental expenses and other meal expenses?
Do we need to issue e-Invoices for ABOs to claim deductions?
Yes, centre / LOS needs to issue an e-invoice for the training fees collected from the
ABOs and to request for an e-Invoice from suppliers to substantiate the expenses for
tax purposes.
19. If a consumer who said he doesn't need a validated e-invoice, later wants a copy, what can I do if it's recorded as part of a consolidated e-Invoice?
If the consumer requests for an e-Invoice within the same month of the purchase
transactions, the suppliers are required to issue an e-Invoice. If the consumer makes
the request after the month-end, the suppliers can deny the request.
20. If everything already goes through LHDNM, does it mean that we don't have to do tax filing anymore?
Amway Malaysia is not aware of any announcement made by LHDNM indicating that
the taxpayer is not required to do any tax filing in the future.
21. What are the consequences if I do not transmit the e-Invoice, consolidated e-Invoice or self-billed e-Invoice to LHDNM?
The suppliers will be subject to a fine of not less than RM200 and not more than
RM20,000 or imprisonment not exceeding 6 months or both.
22. Where can I find more information about e-Invoicing and its implementation?
For more detailed information and updates on e-Invoicing implementation in Malaysia,
please visit https://www.hasil.gov.my/en/e-invoice/