e-Invoicing for Online Sellers: Marketplace vs Your Own Store

Who issues what: the one-table answer

Most confusion about e-invoicing for online sellers comes from one fact. The answer changes depending on where the sale happened. A Shopee order and a WooCommerce order can sell the same item to the same customer, but LHDN treats them differently.

Where the sale happens	Who issues the e-invoice to the buyer	What you receive	What you issue
Shopee, Lazada, TikTok Shop or another e-commerce platform	The platform: an e-invoice if the buyer asks, otherwise a receipt, then a monthly consolidated e-invoice	A self-billed e-invoice covering your sales, and an e-invoice for the platform's fees	Nothing to the buyer for those orders
Your own Shopify, WooCommerce or EasyStore site	You	Your own records	An individual e-invoice when a buyer asks, plus one consolidated e-invoice a month for everyone else
WhatsApp, Instagram DMs, bazaars or a physical shop	You	Your own records	Same as your own web store

This follows LHDN's e-Invoice Specific Guideline (Version 4.9, section 14). When a sale is made on an e-commerce platform, the platform "assume[s] the role of Supplier" towards the buyer, and "the merchants and/or service providers are not required to issue e-Invoice or receipt to the Purchaser". LHDN's FAQ says the same thing for small businesses that sell both in a shop and on a platform. They issue e-invoices for the shop sales, but not for the platform sales.

Your own web store is different. Shopify, WooCommerce and EasyStore are software you use to sell directly. No marketplace stands between you and the buyer, so if you are in scope, the e-invoice is your job. If your setup is unusual, for example a platform that collects the money and pays you out, ask your tax agent which side it falls on.

Before any of that, though, you need to know whether you have to e-invoice at all.

Are you in scope? The RM3 million exemption and your start date

The exemption

LHDN's e-Invoice Guideline (Version 4.8, section 1.6) exempts taxpayers with annual turnover or revenue below RM3,000,000. It applies to individuals, partnerships and companies. It does not apply if:

• you have a non-individual shareholder (or equivalent) with turnover of at least RM3 million;
• you are a subsidiary of a holding company with turnover of at least RM3 million; or
• you have a related company or joint venture with turnover of at least RM3 million.

For sole proprietors, LHDN's FAQ (question 102) says the RM3 million test adds up every sole proprietorship registered in your name. In LHDN's example, a cosmetics shop (RM750,000), a tailor (RM820,000) and a café (RM1.54 million) owned by the same person add up to RM3.11 million for the year ending 31 December 2026. So the owner must start e-invoicing on 1 January 2028, even though each business alone is under RM3 million.

If you are exempt, you don't have to issue e-invoices, consolidated e-invoices or self-billed e-invoices (FAQ question 105). You are still allowed to join voluntarily.

Your start date

LHDN's headline timeline still shows the original phases. Taxpayers above RM100 million started on 1 August 2024. The last phase, "up to RM5 million", started on 1 January 2026. For small businesses, the e-Invoice Guideline (Table 1.1 and section 1.6) and the FAQ updated on 4 September 2026 (questions 12 to 14 and 100) explain how the date actually works. "YA" means year of assessment. For a 31 December year-end, YA2026 is the year from 1 January to 31 December 2026.

Your situation	When you start
Above RM5 million in 2022	An earlier phase, between 1 August 2024 and 1 July 2025 (see the Guideline's Table 1.1). The relaxation period until 31 December 2027 described below does not apply to you. Your phase's relaxation period has already ended
Operating in 2022 with turnover of RM3 million up to RM5 million that year	1 January 2026, the last phase in the Guideline's Table 1.1 (read with the RM3 million exemption in section 1.6)
Operating in 2022, below RM3 million then, and still below RM3 million (and you meet the exemption criteria)	Exempt
Operating in 2022, below RM3 million then, but reached RM3 million in YA2023, YA2024 or YA2025	1 July 2026
Started in YA2023–YA2025 and reached RM3 million in one of those years	1 July 2026
First reach RM3 million in YA2026 or later	1 January of the second year after that year of assessment
Below RM3 million but the exemption criteria are not met (for example, a subsidiary of a larger group)	1 July 2026 (or the day you start operating, if later)

Take a seller whose accounts close on 31 December and who first crosses RM3 million in 2026. They start e-invoicing on 1 January 2028. LHDN measures turnover from your audited accounts or, without audited accounts, from the revenue in your tax return (FAQ question 101). Your marketplace sales are part of that revenue, so in our reading they count towards the RM3 million test even though the platform issues the e-invoices for those sales. Confirm this with your tax agent. Once you are in, you stay in. The FAQ says no exemption is given again after a business has been mandated, even if revenue later drops below RM3 million.

The interim relaxation period

The Specific Guideline (section 16) gives taxpayers in the "up to RM5 million" phase, with either the 1 January 2026 or the 1 July 2026 implementation date, a relaxation period until 31 December 2027. During that period you may:

• issue a consolidated e-invoice for all transactions, including the ones that normally need their own e-invoice;
• skip individual e-invoices even when a buyer asks for one, as long as you consolidate; and
• write any description in the consolidated e-invoice instead of listing receipt numbers.

LHDN says it will not prosecute under section 120 of the Income Tax Act 1967 during this period if you follow those consolidation rules. You still have to submit monthly, not once at the end (FAQ question 116). If your system can already issue individual e-invoices, you may do so (FAQ question 115).

LHDN also runs an e-Invoice Special Voluntary Disclosure Programme from 7 July 2026 to 31 December 2027 for taxpayers who missed or got wrong e-invoices from their mandatory date.

These rules have changed several times since 2024. The dates here come from guidelines published in August and September 2026. Check the current LHDN pages, or ask your tax agent, before you rely on a date.

Marketplace sales: the platform issues, you supply your details

The Specific Guideline gives an e-commerce platform three separate e-invoice jobs:

1. Platform to buyer (section 14.4). If the buyer asks, the platform issues an e-invoice. Otherwise the buyer gets a receipt, and the platform submits a consolidated e-invoice within 7 calendar days after the month ends.
2. Platform to you, for your sales (section 14.5). A self-billed e-invoice for "all transactions concluded on the e-commerce platform". The platform acts as the buyer and issues it on your behalf, on its usual statement cycle.
3. Platform to you, for its fees (section 14.6). An ordinary e-invoice for the charges it imposes on you, such as commission and service fees. This is your proof of expense.

Here is what that looks like on the platforms.

Shopee. Shopee's e-invoicing FAQ for sellers says:

• buyers request an e-invoice from the Order Details page;
• buyers have until the 3rd day of the following month after the order is completed to ask;
• Shopee issues your self-billed e-invoice every two weeks, downloadable at Seller Centre > My Income > My Self Billed E-Invoice;
• Shopee issues the e-invoice for its fees every two weeks, at Seller Centre > My Income > My Tax Invoice;
• if your business information is incomplete, you get only a non-validated invoice with no QR code; and
• you cannot pull these documents through a third-party ISV platform.

Business details go in Seller Centre > Shop Information > Business Information. The FAQ was written for the 2024 rollout, so menu names may have moved since.

TikTok Shop. TikTok Shop's Seller University says TikTok Shop is required to issue e-invoices to sellers for transactions on the platform, and that "the deadline has been extended to July 1, 2026". Sellers had to submit their tax details from the end of May 2026: TIN, billing address, and SST status and number. TikTok Shop warns that sellers who don't submit their details and get them approved will have wallet withdrawals frozen (from 1 July 2026).

Lazada. The same LHDN rules apply to Lazada as a platform provider. Lazada's seller help pages sit behind a Seller Center login, so we couldn't check Lazada's menus and schedules for this article. Look in Seller Center for where your e-invoices are stored.

What this means for you:

• Give every platform your correct TIN and business details, even if you are exempt. LHDN's FAQ (question 106) says an MSME below RM3 million must still provide its details, because the platform's duty covers all transactions on the platform.
• Keep marketplace orders out of your own consolidated e-invoice. The platform already reports those sales to LHDN. Adding them to yours would report the same income twice.
• If a Shopee buyer asks you for an e-invoice, send them to the platform's own request flow. On Shopee, that is Order Details, before the platform's deadline.

Your own store: you are the supplier

For sales on your own site, social media or at a stall, the Specific Guideline's section 3 applies. There are two situations.

When the buyer asks for an e-invoice

Collect the buyer's details and issue an individual e-invoice through MyInvois, either with the MyInvois Portal or through software connected to the API. The details are listed in Table 3.1 of the Specific Guideline:

• Name. For individuals, the full name as on their MyKad.
• Identification. Malaysian individuals may give their TIN, their MyKad number only, or both. When only a MyKad number is given, the general TIN EI00000000010 goes in the TIN field.
• Address and phone number. Individuals give their residential address.
• SST registration number, where the buyer has one.

The validated e-invoice is the buyer's proof of expense. Within 72 hours of validation, you can cancel it, or the buyer can request a rejection, which you may accept by cancelling it. After that, corrections go through a credit note, debit note or refund note e-invoice (e-Invoice Guideline, section 2.3.6).

When the buyer doesn't ask

Give your normal receipt or invoice, as you do today. After the month ends, add up those sales into one consolidated e-invoice addressed to the general public and submit it within 7 calendar days. For September sales, that means by 7 October.

Keep these rules in mind:

• The buyer's window. Buyers can ask for an e-invoice within the month of the transaction (section 3.6.8). LHDN's own example shows a supplier turning down a request made on 1 October for a 30 September purchase.
• Transactions that can't be consolidated. From 1 January 2026, any single transaction above RM10,000 needs its own e-invoice (Table 3.6). The limit applies to each sale, not to the month's total. The relaxation period above temporarily allows consolidation for these too.
• Receipt numbering. LHDN's FAQ (question 109) says MSMEs with annual gross takings above RM150,000 must issue serially numbered receipts under section 82(1)(b) of the Income Tax Act 1967, and include the receipt references in the consolidated e-invoice. Below that threshold, they need not issue receipts or a consolidated e-invoice. If you are in scope because your turnover reached RM3 million, you are well above RM150,000, so this means numbered receipts and receipt references in your consolidated e-invoice. If you are in scope only because of a larger shareholder or related company, ask your tax agent how question 109 applies to you. During the relaxation period, you may write any description instead of receipt numbers.
• Size limits. MyInvois accepts at most 100 documents and 5MB per submission, and 300KB per e-invoice. You may split a month across several consolidated e-invoices to stay within them (section 3.6.4).

Our consolidated B2C e-invoice guide walks through the monthly cut-off, receipt-level checks and filing in detail. For the bookkeeping side of your own store (orders, refunds, gateway payouts and cost of goods sold), see our Shopify, WooCommerce and EasyStore bookkeeping guide.

Worked example: one seller, two sales channels

Kedai Aina Sdn Bhd sells skincare on Shopee and on its own WooCommerce site. It has no corporate shareholders and closes its accounts on 31 December. Revenue was below RM3 million in 2022 and reached RM3.4 million in YA2024 (both channels together, on the reading above that marketplace sales count as its revenue). On that basis, LHDN's FAQ puts its e-invoicing date at 1 July 2026. Sales have slowed since that peak year, but once a business is mandated it stays in, even if revenue later drops. It falls in the "up to RM5 million" group, so the relaxation period runs until 31 December 2027.

In September 2026:

Shopee: RM58,000 of sales. Kedai Aina issues no e-invoices to these buyers. Shopee handles buyer requests and its own consolidated e-invoice. Kedai Aina downloads the month's self-billed e-invoices for its sales (Shopee issues them every two weeks) and the fee e-invoices from Seller Centre.

WooCommerce: 352 paid orders totalling RM41,730.00.

Item	Amount (RM)	Treatment
All WooCommerce sales in September	41,730.00	Starting total
Company buyer's order (e-invoice requested 18 September)	(1,260.00)	Individual e-invoice with the buyer's TIN and details
Bulk order from a school	(11,500.00)	Above RM10,000: Kedai Aina issues an individual e-invoice (allowed to consolidate during relaxation, but the school wants its own copy)
Consolidated e-invoice for the remaining 350 orders	28,970.00	Submit by 7 October 2026

On 2 October, a customer asks for an e-invoice for a 29 September order. The request came after the month ended, so under LHDN's guidance Kedai Aina may decline it. That sale stays in the consolidated e-invoice.

On this pattern, Kedai Aina's income for September is RM99,730 of gross sales, before fees and refunds. LHDN sees it through three kinds of documents: Shopee's self-billed e-invoices, Kedai Aina's two individual e-invoices and its one consolidated e-invoice. The platform's fees are a separate expense, supported by Shopee's fee e-invoices. Don't net them off against sales. Our marketplace fees bookkeeping guide shows how to record gross sales and each fee, and our Shopee, TikTok Shop and Stripe settlement guide shows how to reconcile the payouts.

What to keep, and for how long

LHDN stores validated e-invoices, but the e-Invoice Guideline still reminds taxpayers to "retain sufficient records and documentation in relation to the transaction". LHDN's pages for companies and individuals both say to keep records for 7 years.

For each month, file:

• From each marketplace: the self-billed e-invoices for your sales, the fee e-invoices, and the settlement or income report they tie to.
• From your own store: the order export, your receipt or invoice numbers, each buyer's request (with the date they asked), each individual e-invoice's LHDN reference, and the consolidated e-invoice's number, submission date and LHDN reference.
• Corrections: cancellations within 72 hours, plus credit notes and refund notes.
• Your own details: a copy of the TIN, business registration number and SST status you gave each platform, so you can see whether they match.

If you are SST-registered, the invoicing side is covered in our SST invoicing and credit-note guide. Not sure whether you need to register? Read do online sellers need SST?.

Month-end checklist

• Confirm whether you are exempt, and write down why: turnover by year of assessment, shareholders, related companies.
• Check your TIN and business details on every marketplace's seller centre.
• Download each platform's self-billed and fee e-invoices for the month.
• From your own store's orders, separate buyer-requested e-invoices and any single sale above RM10,000.
• Decline or redirect requests that arrive after the month ends, or that belong to a marketplace order.
• Submit the consolidated e-invoice for your own-store sales within 7 calendar days after month-end.
• Never include marketplace orders in your own consolidated e-invoice.
• File everything for 7 years.

How GetPay helps

GetPay covers the part of e-invoicing that is yours, the sales from your own store. Here is what it does today, and what it doesn't:

• Store orders become invoices. WooCommerce connects self-serve today. Shopify and EasyStore are in early access and set up together with you. Paid orders become invoices in your books. They are not sent to LHDN automatically. You decide when to submit.
• Submitting to LHDN needs a paid plan and your own MyInvois credentials. Anyone can use the previews and save drafts below. Submitting anything to LHDN MyInvois, individually or consolidated, needs a paid plan plus your own MyInvois client ID and client secret.
• Individual e-invoices on request. You can submit an invoice to LHDN MyInvois, check its status and cancel it. GetPay won't submit until the buyer's address and phone number are complete. It can only submit an invoice while it is still unpaid (Issued) in GetPay. Once you record its payment or match it to a payout, it can no longer be submitted individually. So submit buyer requests before you reconcile that order's payout, or use the MyInvois Portal.
• The monthly consolidated e-invoice. The Consolidated B2C page previews a month's invoices that have no buyer TIN (or the general-public TIN), haven't already been submitted to LHDN on their own, and are RM10,000 or less. You can save a draft or submit it, and GetPay keeps a history of each month's filing. It leaves out any invoice that was already filed individually, so it isn't filed twice.
• Honest limits:
  • Size cap. GetPay builds one consolidated e-invoice per month, with one line per invoice, and cannot split it. By our measurement, that passes LHDN's 300KB limit per e-invoice at roughly 400 invoices in a month. Above that, GetPay cannot file the month's consolidated e-invoice today, so use the MyInvois Portal or ask us.
  • No buyer request page. Your buyers can't request an e-invoice from GetPay themselves.
  • No removing invoices from the preview. You can't remove individual invoices from the consolidated preview.
  • The double-filing guard works one way only. GetPay does not stop you from individually submitting an invoice that is already inside a submitted consolidated e-invoice. Decline requests that arrive after month-end, as LHDN allows.
  • No MyKad field for buyers. GetPay files the buyer by TIN and business registration number. It has no MyKad field for buyers yet, so ask individual buyers for their TIN, or file MyKad-only requests in the MyInvois Portal.
  • No marketplace connection. GetPay doesn't connect to Shopee, Lazada or TikTok Shop yet, so it cannot fetch their self-billed or fee e-invoices. Don't book marketplace orders as sales invoices, so they never show up in your consolidated preview.
  • Manual journals stay out of standard reports. You can keep a monthly summary journal for marketplace sales, but in GetPay's standard setup, reports are built from your categorised bank transactions and manual journals are not included. Ask us before relying on a marketplace journal to show in your GetPay reports. Record each platform's fee e-invoice as a bill and attach the PDF.

To see how store orders, invoices and the Consolidated B2C page fit together, open the live demo below. It uses a sample Malaysian business, and you don't need to sign up. Or start free and connect your WooCommerce store today.

This guide is general information, not tax advice. LHDN's e-invoice rules and the platforms' seller processes change often. Confirm your position with LHDN or a licensed tax agent.