The Inland Revenue Board of Malaysia (hereinafter referred to as “IRBM”) updated its frequently asked questions for specific industry on the implementation of e-Invoice in Malaysia on 26 August 2026. The update slightly updates Question 3 while all remaining previously issued questions remain unchanged.

1. How should an e-Invoice for the sale of flight tickets and/or provision of private air charter services be issued?
   
   Airline operators are required to issue e-Invoice for the sales of flight tickets or private air charter services, as follows:
   

   (1)	Local airline operator is required to issue e-Invoice for all flight tickets and private air charter services.
   (2)	Foreign airline operator is required to issue e-Invoice only for flight tickets and private air charter services where the point-of-sale* is Malaysia.

   
   * The point-of-sale would be determined by International Air Transport Association (IATA).
   
   Note: The issuance of consolidated e-Invoice is not allowed for the sale of flight tickets or private air charters.
   
   
2. Whose details should be provided as the Buyer for the purposes of issuance of e-Invoice for the sale of flight ticket or private air charter?
   
   The Buyer’s details can be one of the following options, based on the Supplier’s preference:
   
   

   (1)	The details of person who made the purchase if the individual purchases for personal travel or for another individual who is the passenger.
   (2)	The details of person who made the purchase for all individual e-Invoice for group purchases.
   (3)	The details of each passenger within the booking for their respective individual e-Invoice for group purchases.

   
   
3. Currently, airline operators do not collect personal information from their buyers or passengers, such as National Identification Number and Tax Identification Number (TIN), etc., due to certain data protection regulations (e.g. European Union General Data Protection Regulation, etc.).
   
   With the implementation of e-Invoice, what are the details required to be provided by the Buyer?
   
   IRBM acknowledges the challenges in obtaining Buyer personal information within the aviation industry due to specific data protection regulations.
   
   To address this, IRBM has provided temporary concession for issuing e-Invoices for flight tickets or private air charters where the buyer does not request an e-Invoice.
   
   Suppliers to input the following information for Buyers of flight ticket or private air charters that do not require an e-Invoice:
   
   For Malaysian Buyers: Actual buyer details of the Malaysian Buyers to be included in the e-Invoice
   
   For Non-Malaysian buyers:
   

   (1)	Buyer’s Name: Supplier to input “General Public” in the e-Invoice;
   (2)	Buyer’s Tax Identification Number: Supplier to input “EI00000000020” in the e-Invoice, regardless of whether the Buyer is local or foreign;
   (3)	Buyer’s Business Registration Number (BRN) (regardless if the Buyer is an individual or business): Supplier to input “NA” in the e-Invoice; and
   (4)	Other Buyer’s Details (i.e., Address, Contact Number, SST Registration Number): Supplier to input the airline operator’s information in the e-Invoice, where such information is unavailable or cannot reasonably be obtained from the non-Malaysian Buyer.

   
   
4. What is the e-Invoice treatment if passenger pays an excess baggage fee at the counter upon check-in.
   
   The airline operator is required to issue an e-invoice if the buyer requests for the e-Invoice.
   
   If an e-Invoice is not requested, a standard receipt will be issued, and the airline operator is required to issue consolidated e-Invoice within seven (7) days from the end of the month.
   
   
5. What is the e-invoice treatment in the event of price changes on the flight ticket due to flight changes or cancellations?
   
   The airline operator is responsible for the issuance of e-Invoice to the Buyer and the e-Invoice treatment in the event of price change is as follows:
   

   (1)	where the new price of the flight ticket is higher than the previous, the airline operator is required to issue an e-Invoice or debit note e-Invoice (as the case may be) on the difference in amount.
   (2)	where the new price of the flight ticket is lower than the previous, the airline operator is required to issue a credit note e-Invoice or refund note e-Invoice (as the case may be) on the price difference.
   (3)	where there are a flight cancellation or changes with no monetary value changes, no additional e-Invoice is required. The airline operator may continue to issue e-Invoice with nil amount.

   
   
6. What is the e-Invoice treatment for the sale of flight-related ancillaries by airline operators, whether purchased with flight ticket or as a standalone item?
   
   The e-Invoice treatment for the flight-related ancillaries (e.g. seat selection, baggage, etc.) are as follows:
   
   

   (1)	Where the flight ticket and flight-related ancillaries are sold together in a single transaction, airline operators are required to issue e-Invoice based on their preference as follows: (a) issue an e-Invoice detailing both the flight ticket and flight-related ancillaries; or (b) issue two separate e-Invoices for the flight ticket and flight-related ancillaries.
   (2)	Where the flight ticket and flight-related ancillaries are sold separately, the airline operator is required to issue: (a) an e-Invoice for the flight ticket; and (b) an e-Invoice for the flight-related ancillaries if the buyer requests for the e-Invoice.

   
   If an e-Invoice is not requested, a standard receipt will be issued, and the airline operator is required to issue a consolidated e-Invoice within seven (7) days from the end of the month.
   
   
7. What is the e-Invoice treatment for the sale of non-flight ancillaries by airline operators, whether purchased with flight ticket or as a standalone item?
   
   The e-Invoice treatment for the non-flight ancillaries (e.g. travel insurance, car rental, hotel, etc.) depends on the contractual relationship between the airline operator and the service provider, are as follows:
   
   

   (1)	Where the airline operator acts as the principal in the sale of non-flight ancillaries and both flight ticket and non-flight ancillaries are sold together in a single transaction, the airline operator is required to: (a) issue an e-Invoice detailing both the flight ticket and non-flight ancillaries; or (b) issue two separate e-Invoices for the flight ticket and non-flight ancillaries.
   (2)	Where the airline operator acts as the principal in the sale of non-flight ancillaries and both flight ticket and non-flight ancillaries are sold separately, the airline operator is required to: (a) issue an e-Invoice for the flight ticket; and (b) issue an e-invoice for the non-flight ancillaries if the buyer requests for the e-Invoice. If an e-Invoice is not requested, a standard receipt will be issued.
   (3)	Where the non-flight ancillaries are sold by the airline operator on behalf of the service provider, the responsibility for issuance of e-Invoice lies with the service provider. The service provider are required to issue an e-Invoice for the non-flight ancillaries if the buyer requests for the e-Invoice. If an e-Invoice is not requested, a standard receipt will be issued.

For further information, please visit the official website of the Inland Revenue Board of Malaysia at https://www.hasil.gov.my/en

KAIZEN Group, together with its associate firms in Malaysia, can help the clients to perform these compliances formalities so as to maintain the Malaysia company in good standing. Please call and talk to our professional accountants in Kaizen for further clarification.