As a content creator, do I issue the e-Invoice myself, or does the brand / platform issue it?

The responsibility for issuing an e-Invoice as a content creator depends on your taxpayer status (individual vs. business), your annual revenue, and whether you are dealing with a local brand, a local platform, or a foreign entity.

Based on the sources, here is the breakdown of who issues the e-Invoice in each situation:

1. Direct Brand Deals (Creator → Brand)

• If you are an individual not conducting a business: You are exempted from issuing e-Invoices. Instead, the Brand (the Buyer) must issue a self-billed e-Invoice to document the transaction for tax purposes.

• If you are a registered business (e.g., Sole Proprietorship):

    ◦ Annual Turnover > RM1 Million: You are the "Supplier" and must issue a standard e-Invoice to the brand.

    ◦ Annual Turnover < RM1 Million: You are currently exempted from issuing e-Invoices and can continue to issue normal receipts to the brand.

2. Local E-commerce Platforms (Creator → Local Platform)

If you earn income through a local platform (e.g., a monetization program or a marketplace), the platform provider takes full responsibility for the e-Invoicing process.

• The Platform Provider must assume the role of the issuer and generate a self-billed e-Invoice to record your income as a "merchant" or "service provider".

• You (the Creator) are not required to issue an e-Invoice or receipt to the platform or the end consumer; the platform handles the reporting to LHDN.

3. Foreign Platforms (Creator → Foreign Platform)

Foreign platforms are not subject to Malaysia’s e-Invoice laws.

• The Content Creator is responsible for issuing an e-Invoice to recognize their foreign income.

• Timing: You must issue this e-Invoice by the end of the month following the month you received the income.

• TIN Details: Use the General TIN EI00000000020 for the foreign platform (the "Buyer").

4. Local Agents / Intermediaries (Creator → Agent → Brand)

If you receive your payments or commissions through a local agent (e.g., a talent agency):

• The Agent (the Payer) is required to issue a self-billed e-Invoice for all monetary or non-monetary incentives paid to you.

• The agent then shares the validated self-billed e-Invoice with you for your records.