• Module 1: Key Highlights of E-Invoice (Quick Revisions)
  
• Module 2: Legal Framework & Audit Scope
  
• Module 3: LHDN Audit Process & Review Procedures
  
• Module 4: Non-Compliance Exposure & Penalty Risk
  
• Module 5: Rights, Responsibilities & Audit Readiness

The implementation of E-Invoice in Malaysia has moved beyond system adoption into enforcement and compliance monitoring. With the issuance of the LHDN E-Invoice Compliance Review Framework, organisations are now exposed to structured audit reviews that may cover up to two Years of Assessment, with prosecution risks extending up to twelve years. Many businesses have implemented E-Invoice operationally but remain uncertain about audit expectations, documentation standards, and potential penalty exposure.

This course is designed to bridge that gap. It provides participants with a clear understanding of the legal framework, audit scope, enforcement procedures, and risk implications under the LHDN E-Invoice Compliance Review Framework.

The course begins with a focused revision of key E-Invoice fundamentals to ensure clarity before progressing into audit processes, officer powers, case selection methodology, and compliance review procedures.

Participants will also examine common non-compliance scenarios, per-transaction penalty structures, voluntary disclosure options, and objection mechanisms. The course concludes by clarifying rights, responsibilities, and practical audit readiness measures to strengthen internal controls.

This course equips organisations with structured knowledge and practical insight to proactively manage E-Invoice compliance risks and prepare confidently before an LHDN audit review takes place.

1. Explaining the key concepts, transaction types, and implementation requirements of E-Invoice, including standard, consolidated, and self-billed E-Invoices.
   
2. Interpreting the LHDN E-Invoice Compliance Review Framework, including its legal basis, scope of audit, years of assessment coverage, and
   prosecution exposure.
   
3. Describing the audit process and procedures undertaken by LHDN, including notification, compliance visits, officer powers, document review, and case resolution timelines.
   
4. Identifying and Evaluating common E-Invoice non- compliance scenarios and assess potential financial exposure based on per-transaction penalty
   provisions.
   
5. Applying appropriate risk mitigation strategies, including voluntary disclosure procedures, objection mechanisms, and compound payment processes.
   
6. Developing an internal audit readiness approach by understanding the rights and responsibilities of taxpayers, compliance officers, and registered
   tax agents, and strengthening internal
   compliance controls.
   

This course adopts a structured, practical, and interactive learning approach designed for working professionals.

The training combines focused presentations, guided discussions, real-case illustrations, and scenario-based analysis aligned with the LHDN E-Invoice
Compliance Review Framework. Key legal provisions and audit processes will be explained using simplified frameworks to enhance clarity and understanding.

Participants will engage in discussion exercises to evaluate audit triggers, review common compliance gaps, and analyse potential penalty exposure under per-transaction provisions.

Simulation-based learning will be incorporated to illustrate how a compliance visit is conducted, including officer powers, document review expectations, and response management. Practical sharing on voluntary disclosure and objection procedures will help participants understand risk mitigation options.

The session concludes with an audit readiness reflection exercise, enabling participants to identify control weaknesses and strengthen internal compliance practices. This approach ensures participants gain both regulatory understanding and practical readiness to manage e-Invoice audit exposure effectively.