How do self-billed e-Invoices work for insurance agent commissions, Non-Profit Organization (NPO) donor incentives, marketing and sales promotional incentives, and employee performance or referral bonuses, and can they be issued based on pe

Organizations are permitted to issue self-billed e-Invoices for specific expenses such as insurance agent commissions, donor incentives for non-profit organizations, marketing or sales promotional incentives, and referral fees.

However, for expenses related to salary packages processed through payroll, such as employee performance bonuses, no e-Invoice is required.

Self-billed e-Invoices may be issued based on the periodic statements provided and in line with current business practices and billing periods. These invoices can follow the organization’s payment schedule (e.g., bi-weekly, monthly, or quarterly) and must include the appropriate classification code to ensure full compliance with LHDN requirements.