What is the e-Invoice treatment for director fees?

Created by QNE Software Sdn bhd, Modified on Wed, 24 Sep at 5:19 PM by QNE Software Sdn bhd

For this scenario, we need to take a look at the following situations:

1. DIRECTOR ENTER INTO CONTRACT FOR SERVICE: Director required to issue e-Invoice to the company for any income received.

2. DIRECTOR ENTER INTO CONTRACT OF SERVICE: Fees are considered as part of employment income. Currently, this is being exempted from issuance of e-Invoice as per the e-Invoice Guideline.

Please be noted that the exemptions are subject to periodic review and updates (As per E-Invoice General FAQs updated on 09 July 2025)