E-Invoicing is an initiative implemented by the Malaysian Government to align with the Twelfth Malaysia Plan to strengthen digital services infrastructure and modernise tax administration.

This initiative, mandated by the Inland Revenue Board of Malaysia (IRBM), also known as Lembaga Hasil Dalam Negeri Malaysia (LHDN), under Section 82C of the Income Tax Act 1967 (ITA 1967) will be implemented in three phases as follows:

*Exemption from issuance of e-Invoice is provided for taxpayers with an annual turnover or revenue below RM150,000.

An e-Invoice is a digital version of a transaction between suppliers and customers, that requires verification and validation by IRBM before being issued. It replaces paper or electronic documents, such as invoices, credit notes and debit notes. An e-Invoice includes the same essential details as traditional documents, such as supplier and buyer information, item descriptions, quantities, prices (excluding tax), taxes and the total amount.

The main difference is that an e-Invoice requires validation from the IRBM before it can be issued to customers. Once validated, the e-Invoice will include IRBM‘s Unique Identifier Number along with the date and time of validation. Additionally, a QR code will be displayed on the validated e-Invoice allowing for the verification of its existence and status.

No. Any device such as a mobile camera or a QR code scanner can be used to scan the code.

Per IRBM’s guideline, the supplier may issue consolidated e-Invoice for transactions where customers do not request for an e-Invoice from the supplier. This covers business-to-business (B2B), business-to-customer (B2C) or business-to-government (B2G) transactions. Customers who wish to receive an e-Invoice must provide the necessary information (see Q11) to facilitate the issuance of e-Invoice.

Based on the stipulated timeline, SGD is required to issue e-Invoice starting from 1 July 2025. Tentatively, SGD may provide individual e-Invoices to customers from January 2026 onwards.

According to IRBM’s e-Invoicing guideline and FAQ (Q5), customers (commercial, industrial and residential tariff) who require an e-Invoice must provide the necessary information required by IRBM to SGD to facilitate the issuance of e-Invoices.

SGD is responsible for issuing a valid e-Invoice to the customers who request for one and have provided accurate and complete information.

Customers, regardless of commercial, industrial or residential, who request for an e-Invoice and provide accurate information will receive an e-Invoice, which will replace the current monthly gas bills.

Customers who do not request for an e-Invoice will continue to receive standard monthly gas bills.

A link will be provided to register for an e-invoice at a later date.

In compliance with IRBM’s guidelines, taxpayers who require an e-Invoice must provide the following profile information, with examples as follows:

* Tax Identification Number (TIN): Also known as an Income Tax Number (Nombor Pengenalan Cukai), is a unique identification number that is assigned to individuals and business entities registered as taxpayers with the Inland Revenue Board of Malaysia (IRBM). The TIN consists of a combination of alphabetic codes and numbers. Taxpayers may verify their TIN via CarianTIN function in IRBM’s MyTax portal (MyTax).

** Business Registration Number (BRN): A unique set of numbers used to identify a company or business. This is printed on the Certificate of Incorporation or Certificate of Registration.

*** Sales or Service Tax (SST) Registration Number: A unique identification number assigned to a company or individual registered with the Royal Malaysian Customs Department (RMCD) in Malaysia for Sales and Services Tax (SST).

Accurate and complete information is crucial for SGD to facilitate and issue e-Invoice to the customers. Incomplete and/or inaccurate information will cause the IRBM system to reject the issuance of valid e-Invoice. 

In the event that IRBM’s MyInvois portal is unable to generate valid e-Invoice due to incomplete and/or inaccurate information, SGD will notify and request customers to update the information. SGD will only provide valid e-Invoice to the customers upon successful validation by IRBM’s MyInvois portal. 

For instance, if the customers updated their information in January 2026 billing cycle, SGD would only issue valid e-Invoice to the customers in the next billing cycle, which would be in February 2026 billing cycle. Please note that e-Invoices will not be retroactively provided for billing periods where normal gas bills have been issued.

Gentle reminder: Customers to ensure mandatory information as requested above (Q11) is provided to SGD accurately.

For example, if your contract account is still registered under the previous owner’s or a late family member’s name, you are required to perform a Change of Name for the contract account before submitting your profile information for e-Invoice.

Scenario 1: Full Change of Name for the Contract Account

• The existing owner must visit the SGD office and request a refund of the deposit by presenting the original deposit receipt.
• The new owner is required to:
  1. Visit the SGD office with the following supporting documents:
     1. Identity Card (mandatory)
     2. Sale & Purchase Agreement (S&P) / Land Title / Tenancy Agreement (mandatory, if applicable)
     3. Trade License / Company Extract / Form 24 & 49 / SSM Certificate (mandatory, if applicable)
     4. Company Stamp (mandatory, if applicable)
  2. Fill in and sign the ‘Contract for Gas Supply’ and ‘Terms and Conditions’ forms.
  3. Pay the required deposit amount:
     1. RM60 / RM120 for Residential / Residential Tenant
     2. RM1,200 / RM2,400 for Commercial / Commercial Tenant
     3. RM X (variable) based on volume of gas consumption for industrial customer

Scenario 2: Request for Partial Change of Name (Minor Corrections)

• For minor corrections (e.g., spelling errors or missing middle names), the existing owner may:
  1. Visit the SGD office;
  2. WhatsApp 011-1502 2924; or
  3. Email customercare@sarawakgas.com

  Supporting documents such as an Identity Card, Land Title, or SSM Corporate Information Extract must be provided.

Only one submission is required for all your contract accounts under a single BRN / TIN. Once registered for e-Invoice, all bills under the same account name will be issued as e-Invoices.

Customers who successfully register by the stipulated timeline will begin to receive e-Invoices in January 2026, for the December 2025 billing cycle. Late registrations will receive their e-Invoices in the following month.

If you disagree with the billed amount due to discrepancies in the meter reading, you should:

• Visit Sarawak Gas Distribution’s (SGD) Website to raise a ticket or
• Visit Sarawak Gas Distribution’s (SGD) office

Please note that SGD will not process e-Invoice rejection request through the IRBM’s MyInvois portal. Amendments will typically appear in the next billing cycle, except in cases of account termination, where credit or debit notes will be issued.