INLAND REVENUE BOARD MALAYSIA’S (IRBM) E-INVOICING TAX AUDIT COMPLIANCE with EXPANDED SALES and SERVICE TAX (SST)

07 Aug, 2026, Remote Online Training - Public

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JOYCE LEE HUI HUI

• Chartered Accountant, Fellow Member, Association of Certified Chartered Accountant, United Kingdom (ACCA UK Year 2008)

• Chartered Accountant, Malaysian Institute of Accountants (Year 2003)

• Certified Neuro Linguistic Programme (NLP) Practitioner & Certified NLP Coach, 2017 (recognised by American Board NLP)

• Licensed Hypnotherapist (Association of Hypnotherapy Practitioners Malaysia, AHPM 2017)

• Certified Change Management Practitioner (PROSCI USA – 2017)

• Master’s in Education – Year 2024 -Veritas University College

 

Joyce Lee is a Fellow Member of the Association of Chartered Certified Accountants (ACCA), United Kingdom, and a Chartered Accountant with the Malaysian Institute of Accountants (MIA). She began her career with the Berjaya Group of Companies as a Group Financial Accountant, overseeing the preparation, analysis, and financial reporting for the Berjaya Sports Toto Berhad group. Her expertise spans MFRS/IFRS, group consolidation, GST/SST administration, and end-to-end accounting operations, including tax submissions and statutory audit coordination.

 

Joyce later broadened her industry exposure in telecommunications (Maxis Communications, Nokia Networks) and ICT (IBM Malaysia), taking on roles across management, commercial finance, financial analysis, planning, and budgeting. Since 2018, she has been headhunted into senior commercial finance leadership positions within regional and global FMCG, fintech, and most recently, Avon—a global leader in beauty and direct selling.

 

Her passion for public speaking, training, and people development is long-standing. Joyce served as Past President of the MIHRM Toastmasters Club (2007–2008) and has achieved multiple communication awards including Advanced Communication Bronze, Advanced Communication Silver, and Competent Leader from Toastmasters International. She is also a former President of the Rotaract Club of Port Klang Centennial.

 

Joyce is known for her ability to simplify complex financial concepts and make them relatable to participants from all backgrounds. With extensive experience across Malaysian PLCs and multinational corporations, she brings deep insights into accounting, finance, business operations, and team leadership. Her strengths include explaining technical accounting concepts in practical terms, delivering high-impact in-house training, and facilitating sessions that are grounded in real-world application—now extended into the fast-evolving world of Generative AI for Accounting and Finance.

 

Selected Clients

  • PMI Industries Sdn Bhd & Mackenzie Industries (Wah Seong Group)
  • Star Media Radio Group
  • MyWIN Academy Berhad (Prime Minister’s Department)
  • Wah Seong Group Management Development Programmes
  • Clipsal Manufacturing (Schneider Electric)
  • Bintulu Development Authority (BDA)
  • Sudong (Singtel Telecommunications Inc), Malacca & Klang
  • UMW Corporation Berhad – SL1M Programmes
  • Gentpac Malaysia (Shared Services Finance Centre)
  • UEM Edgenta Berhad
  • Construction Industry Development Board (CIDB)
  • Malaysian Communications and Multimedia Commission (MCMC)
  • Amway Malaysia Holdings Berhad
  • Salcon Engineering Berhad
  • Malakoff Corporation Berhad and subsidiaries
  • Logicalis Asia Pacific
  • MySTEP Management Trainee Programme (Khazanah), 2022
  • Northern Corridor Economic Region (NCER)
  • Employees Provident Fund (KWSP)
  • Pharmaniaga Berhad
  • Selangor Kerjaya
  • Hap Seng Materials Sdn Bhd

 

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
  • Module 1: E-Invoicing and SST Framework
  • Module 2: Workflow Do’s and Don’ts
  • Module 3: Compliance on Purchasing E-invoice and Staff Claims E-Invoice Supporting
  • Module 4: MyInvois Portal and Features Updates
  • Module 5: Sales and Services Tax (SST) Administration: Refunds, Cancellation and Record Keeping
  • Module 6: Tax Audit Compliance relating to E-Invoicing

PLUS: Hands-on test Invoice Submission in MyInvois Portal and myCustom SST

OBJECTIVES

The National Budget 2024, tabled in Parliament on 13 October 2023, introduced the phased implementation of e-Invoicing in Malaysia. E-Invoicing became mandatory for businesses with annual turnover or revenue exceeding RM100 million from 1 August 2024, followed by businesses with annual turnover exceeding RM25 million up to RM100 million from 1 January 2025, and those with annual turnover exceeding RM5 million up to RM25 million from 1 July 2025. Businesses with annual turnover exceeding RM1 million up to RM5 million are required to implement E-Invoicing from 1 January 2026. Businesses with annual turnover below RM1 million are currently exempt from mandatory E-Invoicing.

 

The implementation of E-Invoicing represents a significant transformation in IRBM’s tax compliance and audit framework. Through real-time transaction reporting and validation, E-Invoicing enables greater transparency, accuracy, and traceability of business transactions, facilitating more effective tax monitoring and audit activities.

 

The system is designed to reduce tax evasion, curb fraudulent claims, strengthen record-keeping requirements, and support businesses in meeting their tax compliance obligations in line with IRBM regulations.

 

As at Budget 2025, Sales and Service Tax (SST) will be expanded to new industry sectors like Construction, Equipment, Financial Services, Healthcare, Education and Property Leasing. This will also impact businesses’ E-Invoicing.

 

This course will highlight the key salient points of Malaysian’s Inland Revenue Board’s mechanics of E-Invoicing, Expanded Sales and Services Tax (SST) and impact to Financial Operational Processes.

AFTER ATTENDING THIS COURSE YOU WILL RETURN TO YOUR JOB…
  1. Understanding the correct format and fields requirements of E-Invoicing as per latest IRBM general and specific guideline.
  2. Understanding and Applying Sales and Service Tax Rates based on newly expanded Sales and Service Tax (SST) Order 2025
  3. Understanding the impact of E-Invoicing due to expanded SST.
  4. Understanding the differences of E-Invoice submission methods using accounting software Application Programme Interface (API) versus manual invoice submission
  5. Understanding the types of income and expenses which requires compliance of E-Invoicing and understanding the parties or income which exemption requirements of E-Invoicing applies.
WHO SHOULD ATTEND

Mainly business owners and their Accounting, Taxation, Internal Auditors, Finance And Compliance Department Personnel.

 

Staff from other departments like Information Technology, Supply Chain, Human Resource, Sales, Procurement, Purchasing, Project Management and Operations with finance-related operational documentation responsibility who wish to understand the E-Invoicing impact on departmental business operations.

METHODOLOGY
  • Interactive Lectures and Video Presentation
  • Gamified interactive quizzes session
  • Faciliated Group Discussions with Q&A
  • Open Question and Answer (Q&A) Sessions
  • Hands-on test Invoice Submission in MyInvois Portal and myCustom SST
COURSE CONTENT
9:00

MODULE 1: E INVOICING AND SST FRAMEWORK

  • summary of key updates o MADANI digitalisation agenda E-Invoicing phases for businesses.

o IRBM related offences if failure to comply

o Tax incentives for investment in digitalisation for E-Invoice implementation

o Parties Exempted from E-Invoicing

o Revised E-Invoicing threshold for small business in year 2026

  • Expanded Sales and Service Tax (SST) on 1 July 2025 and impact on E-Invoicing requirements for sectors like constructions and leasing of equipment

o Types of construction projects service tax at 6%

o Leasing arrangement which subject to service tax of 8%. Latest update on reduction of rate of 2 percent and conditions o Threshold for service tax registration and steps

o Housing Development Act SST exemption on service tax and non- reviewable contracts

o Type of constructions which are subject to service tax

o Registration of Service Tax grouping o Explanation of how to apply B2B exemption

o Practical impact to construction, engineering, contracts and procurement team


10.45

MODULE 2: WORKFLOW DO’S AND DON’T’S

  • IRBM E-Invoice general workflow from pre submission and E-Invoicing reporting processes for organisations.

o Instant validation process by IRBM.

o Scenarios of seller and buyer rejection, cancellation and resubmission of E-Invoices within time frame window.

o Types of errors in E-Invoice (Invalid errors)

o Amendment of E-Invoicing invoices processes to IRBM

o 72-Hours Grace period for E-Invoice adjustments o The Role of Debit Notes and Credit Notes for adjustments.

o The role of refund notes to buyer which is also component of E-Invoice o Import and Export Information: Inputting K2 custom form and K1 form for export and import.

  • Understand the components of e-Invoice required 55 Fields for MyInvois submission using API (Application Programme Interface) linked in accounting software and ERP system which required eight categories i.e.

o NRIC, Passport number, Army registration and Business Registration Number (BRN)

o Searching and Obtaining Supplier’s TIN o Buyer’s TIN (mandatory for B2B/B2C/ B2G transactions)

o Supplier’s registration/Identification Number/Passport number

o E-Invoice code/number and date

o Description of Product or Service

o Tax type selection – Service Tax, Sales Tax, Tourism Tax, Low Value Goods Tax, SST Exemption

o Tax amount o Total excluding tax

o Total including tax

  • Choosing the accounting software API’s integration or use of manual batch invoice submission via MyInvois portal.
12.00

MODULE 3: COMPLIANCE ON PURCHASING E-INVOICE AND STAFF CLAIMS E-INVOICE SUPPORTING

  • Types of income or expenses that requires E-Invoicing as proof of income and proof of expenses (latest update)

o Transactions with Buyers o Statements/ Bills on a periodic basis

o Disbursement and reimbursement

o Employment perquisites and benefits

o Certain expenses incurred by employee on behalf of the employer

o Self-billed E-Invoice scenarios

o Transactions which involve payments (whether in monetary form or otherwise) to agents, dealers or distributors

o Cross-border transactions (import and export) o Profit distribution (e.g., dividend payouts)

o Related parties and inter-company transactions

1:00 Lunch
2:00

MODULE 4: MYINVOIS PORTAL AND FEATURES UPDATES

  • Overview of IRBM myInvois portal and how to access revised user guidelines.
  • Hands on session: Create manual E-Invoice and self-billed E-Invoice in myInvois portal
  • How to access copies of myInvois E-Invoice received and approved E-Invoices billed on dashboard
  • Administrative procedure: Download and back up for reporting reconciliation with billing systems
 

MODULE 5: SALES AND SERVICES TAX (SST) ADMINISTRATION: REFUNDS, CANCELLATION AND RECORD KEEPING

  • Scenarios that trigger refunds of SST due to bad debts or irrecoverable debts
  • Cancellation of SST registration and conditions
  • Record keeping: Seven Years with E-Invoices, self-billed E-Invoices, customs forms from forwarder for importation of goods, credit notes and refund notes for adjustments.
3:45

MODULE 6: TAX AUDIT COMPLIANCE RELATING TO E-INVOICING

  • Record keeping relating to E-Invoices and self-billed E-Invoice
  • Digital download from myInvois for weekly tracking and reporting reconciliation
5:00 End of Course