TL;DR
Shopee, Lazada, and TikTok Shop handle e-invoice issuance for seller transactions on their platforms — individual sellers do not need to issue e-invoices for marketplace sales. For payouts, the platform collects money from buyers and issues self-billed e-invoices to sellers for these sales. The platform then issues normal e-invoices to sellers for their commissions and service fees. Sellers with their own website (Shopify, WooCommerce) must handle e-invoicing independently for direct sales.
Do Ecommerce Sellers Need to Issue e-Invoices in Malaysia?
No — if you sell exclusively on marketplace platforms like Shopee, Lazada, or TikTok Shop, you do not need to issue e-invoices for those sales. The marketplace operator handles the e-invoicing obligation on your behalf. However, if you also sell through your own website or direct channels, you must handle e-invoicing for those transactions independently.
This distinction is critical. LHDN (Inland Revenue Board of Malaysia / IRBM) treats marketplace platforms as the party responsible for issuing e-invoices to buyers. The platform — not the individual seller — submits e-invoices to MyInvois (LHDN’s e-Invoice validation portal) for validation (e-Invoice Specific Guideline v4.6, Section 2.1).
But “the marketplace handles it” does not mean sellers have zero obligations. There are important exceptions, especially around how platform payouts and fees are invoiced. Here is how the phase timeline applies to ecommerce businesses:
| Seller Type | Annual Revenue (FY2022) | Mandatory From | Status |
|---|---|---|---|
| Large ecommerce business | >RM5M | 1 Jul 2025 | Enforced (Phase 3) |
| Mid-size ecommerce business | RM1M–RM5M | 1 Jan 2026 | Relaxation until 31 Dec 2026 (Phase 4) |
| Small ecommerce business | <RM1M | Exempt | Check MSME exemption criteria |
Important: The revenue threshold is based on your total annual revenue — not just your marketplace revenue. If you earn RM800,000 on Shopee and RM300,000 from your own website, your total is RM1.1M, which places you in Phase 4 (e-Invoice Specific Guideline v4.6, Section 2.1).
How Shopee Handles e-Invoice for Sellers
Shopee issues e-invoices to buyers on behalf of its sellers. As a marketplace operator, Shopee submits e-invoices to LHDN’s MyInvois portal for validation and handles the entire compliance process for platform sales.
Here is how the Shopee e-invoice process works for sellers:
- Shopee generates the e-invoice for each transaction on the platform.
- LHDN validates the e-invoice through MyInvois — Shopee handles this submission.
- Validated e-invoices are issued every two weeks after LHDN validation is complete.
- Sellers download their validated e-invoices via Seller Centre > My Income > My Tax Invoice.
To ensure Shopee can issue accurate e-invoices on your behalf, you need to provide your business details in Seller Centre. What you must provide depends on your registration type:
- Individual seller: Full name, NRIC number, TIN (Tax Identification Number with “IG” prefix), contact details
- Registered business (Sdn Bhd, Enterprise, Partnership): Company name, SSM registration number, TIN, registered address
If a buyer requests an individual e-invoice (rather than the standard consolidated one), Shopee will issue it on the seller’s behalf upon order completion (Shopee e-Invoicing FAQs, shopee.com.my).
How Lazada Handles e-Invoice for Sellers
Lazada, as a marketplace operator, handles the e-invoice obligation for all sales made through its platform. Sellers do not need to issue e-invoices for Lazada transactions — the platform takes care of submission to LHDN’s MyInvois portal.
The process mirrors what Shopee offers:
- Lazada generates and submits e-invoices to MyInvois on behalf of sellers.
- Validated e-invoices are accessible through Lazada Seller Center once LHDN validation is complete.
- Sellers must keep their business information updated in the Seller Center — including TIN, company name, and SSM registration number.
Lazada also handles buyer-requested individual e-invoices through its platform. If a buyer opts for a specific e-invoice for their purchase, the platform manages the issuance without requiring seller action.
For sellers operating on both Shopee and Lazada, the key takeaway is the same: the marketplace operator handles sales e-invoices. Your responsibility is to keep your business details accurate and up to date on each platform.
How TikTok Shop Handles e-Invoice for Sellers
TikTok Shop, as a marketplace operator in Malaysia, handles the e-invoice obligation for transactions made on its platform. Sellers do not need to issue separate e-invoices for TikTok Shop sales.
The compliance process follows the same principle as Shopee and Lazada:
- TikTok Shop generates and submits e-invoices to MyInvois for validation.
- Sellers access validated e-invoices through TikTok Seller Center.
- Seller business details (TIN, company registration, address) must be accurately maintained in the platform settings.
As a newer marketplace platform in Malaysia, TikTok Shop’s e-invoice compliance processes are still maturing. Sellers should check TikTok Seller Center regularly for updates to the e-invoicing workflow and ensure their tax information is complete.
Regardless of which marketplace you sell on — Shopee, Lazada, or TikTok Shop — the core rule is the same: the platform operator issues the e-invoice, not you.
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How Platform Payouts and Fees are Invoiced
For marketplace sellers, the flow of money dictates the type of e-invoice issued. Under LHDN’s framework (Specific Guideline v4.6, Section 8.3), e-commerce platforms act as intermediaries processing transactions. This creates two distinct e-invoicing scenarios between the platform and you (the seller):
1. Your Sales Revenue (Platform Payouts) = Self-Billed e-Invoice
When the platform collects money from consumers on your behalf and remits the sales revenue to you, the platform is technically treated as the “buyer” of your goods for compliance purposes. Therefore, the platform issues a self-billed e-invoice to you for the total sales collected.
2. Platform Fees and Commissions = Normal e-Invoice
Marketplace deductions are considered income for the platform and a business expense for you. For these charges, the platform issues a normal tax e-invoice to you. This includes:
- Platform commissions — the percentage deducted from each sale
- Marketing and advertising fees — e.g., Shopee Ads or TikTok Shop Ads
- Platform service charges — transaction and payment processing fees
- Logistics and shipping fees — subsidised shipping charges factored into deductions
What sellers should do: You do not issue any e-invoices for these platform-managed transactions. Your responsibility is to monitor your Seller Centre dashboard and download both kinds of e-invoices (the self-billed for your sales revenue, and the normal e-invoices for your platform fees) to accurately record your income and expenses for tax purposes.
Important distinction: If you purchase stock or goods from foreign suppliers (e.g., importing from Taobao or AliExpress for resale), you must issue a self-billed e-invoice for those imported purchases. This is a separate obligation from marketplace fees — it applies because you are the buyer of imported goods or services.
For a complete breakdown of all self-billed scenarios, see our self-billed e-invoice guide for Malaysian businesses.
e-Invoice for Sellers with Their Own Website
If you sell on your own website — whether Shopify, WooCommerce, or a custom-built store — you must handle e-invoicing independently for those direct sales. The marketplace operator exemption only covers transactions made through the marketplace platform itself.
This is a common scenario for Malaysian ecommerce sellers who operate on multiple channels. You might sell on Shopee and run your own Shopify store. For your Shopee sales, the platform handles e-invoicing. For your website sales, you are the issuing party.
Here is what direct website sellers need to know:
- Every sale on your own website requires an e-invoice submitted to MyInvois for validation — either individually or consolidated (during the relaxation period)
- Consolidated e-invoices during the 2026 relaxation period must be submitted within 7 calendar days after month-end (e-Invoice Specific Guideline v4.6)
- Individual e-invoices are required for any single transaction of RM10,000 or above — these cannot be consolidated
- Buyers can request individual e-invoices at any time, even during the relaxation period
Manual compliance is difficult for website sellers processing dozens or hundreds of orders per month. Middleware solutions like JomeInvoice connect your ecommerce platform directly to LHDN’s MyInvois portal, automating e-invoice generation for every order.
If you run a Shopify store in Malaysia, your integration options include direct API connection to MyInvois or middleware that handles submission, validation, and record-keeping automatically.
RM10,000 Rule for Ecommerce Transactions
Any single ecommerce transaction worth RM10,000 or more requires an individual e-invoice — it cannot be consolidated. This rule applies across all channels, including marketplace platforms (Table 3.6, e-Invoice Specific Guideline v4.6).
For most Shopee, Lazada, and TikTok Shop sellers, this rule will not affect day-to-day sales. The marketplace operator handles e-invoice issuance, including for high-value transactions. However, sellers should be aware of these scenarios:
- High-value marketplace sales: If you sell industrial equipment, electronics, or luxury goods worth RM10,000+ per transaction on Lazada or Shopee, the platform must issue an individual e-invoice for that specific order — not consolidate it with other sales.
- Direct website sales: If you sell RM10,000+ items on your own website, you must issue the individual e-invoice. This cannot be batched into a monthly consolidated submission.
- Platform fee e-invoices: If a single platform fee or charge exceeds RM10,000 (e.g., a large advertising campaign payment), the e-invoice for that charge must be issued individually.
For a detailed breakdown of the RM10,000 threshold and how it affects different business types, see our RM10,000 e-invoice rule guide.
How JomeInvoice Helps Ecommerce Sellers
For ecommerce sellers with their own website, JomeInvoice is the fastest way to get e-invoice compliant. Our middleware connects your ecommerce platform directly to LHDN’s MyInvois portal — no manual submission, no coding required.
Here is what JomeInvoice automates for ecommerce businesses:
- Automatic e-invoice generation: Every order on your Shopify, WooCommerce, or custom-built store triggers an e-invoice automatically. No manual data entry.
- MyInvois submission and validation: JomeInvoice submits each e-invoice to LHDN’s MyInvois portal and handles the validation response — including error handling and resubmission.
- Consolidated e-invoice management: During the 2026 relaxation period, JomeInvoice batches your daily transactions into compliant consolidated e-invoices, submitted within the 7-day deadline after month-end.
- RM10,000 auto-detection: Transactions meeting the RM10,000 threshold are automatically flagged and issued as individual e-invoices — no manual checks needed.
- Multi-channel compliance: Manage e-invoicing for your direct website sales while your marketplace platforms (Shopee, Lazada, TikTok Shop) handle their own. One dashboard for all your compliance obligations.
JomeInvoice integrates with Shopify, WooCommerce, and custom platforms via API. Setup takes minutes, not weeks. For sellers already on marketplace platforms who are expanding to direct sales, this removes the compliance burden entirely.
Book a demo to see how JomeInvoice works with your ecommerce stack. Or sign up free to explore the platform.
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Frequently Asked Questions
Q: Do Shopee sellers need to issue e-invoice for each sale?
A: No. Shopee handles e-invoice issuance as a marketplace operator. Shopee generates, submits, and validates e-invoices with LHDN’s MyInvois portal on behalf of its sellers. You can download your validated e-invoices via Seller Centre > My Income > My Tax Invoice.
Q: How do I get my e-invoice from Lazada?
A: Access your validated e-invoices through the Lazada Seller Center. Lazada, as the marketplace operator, handles e-invoice generation and submission to MyInvois. Once LHDN validates the e-invoice, it becomes available for download in your Seller Center dashboard.
Q: Does TikTok Shop handle e-invoice automatically?
A: Yes. TikTok Shop, as a marketplace operator in Malaysia, handles the e-invoice obligation for platform sales. Sellers can access their validated e-invoices through TikTok Seller Center. Ensure your business details and TIN are up to date in your account settings.
Q: How are marketplace commissions and payouts invoiced?
A: The platform handles both ends. They issue a self-billed e-invoice to you for the sales money they collected and paid out to you. Conversely, they issue a normal e-invoice to you for platform income like commissions, advertising fees, and service charges. You simply retrieve these documents from the Seller Centre; you do not issue them yourself.
Q: What if my buyer requests an individual e-invoice on Shopee?
A: Buyers can request an individual e-invoice upon order completion. Shopee will issue it on your behalf — you do not need to take any action. The platform handles the issuance and submission to MyInvois for that specific buyer request (Shopee e-Invoicing FAQs).
Q: I sell on Shopee AND my own website — what do I do?
A: Shopee handles e-invoicing for your marketplace sales. For sales on your own website (Shopify, WooCommerce, custom store), you must handle e-invoicing independently — either manually through the MyInvois portal or automatically through middleware like JomeInvoice. Your total revenue across all channels determines which e-invoice phase you fall under.
Q: Are marketplace sellers below RM1M exempt from e-invoice?
A: For marketplace sales, the operator handles e-invoicing regardless of your revenue — so this is not your concern. For your own website sales, the MSME exemption applies if your total annual revenue (all channels combined) is below RM1M. However, the exemption does not apply if you are a subsidiary or related company of a business with RM1M+ turnover (e-Invoice Specific Guideline v4.6, Section 2.1).
Q: Do I need to buy e-invoice software if I only sell on Shopee?
A: No. If you sell exclusively on marketplace platforms (Shopee, Lazada, TikTok Shop), the platform handles all e-invoice obligations for your sales. You only need e-invoice software or middleware if you also sell through your own website or direct channels. You will still need to manage the incoming e-invoices (both normal and self-billed) from the platform for your accounting records — this can be done through the MyInvois portal or via middleware.
Q: What about cross-border purchases I make for my ecommerce business?
A: If you import goods from platforms like Taobao, 1688, or AliExpress for resale, you may need self-billed e-invoices for those purchases. See our Taobao self-billed e-invoice guide for the full breakdown of cross-border purchase obligations. For a comprehensive view of all e-invoice rules, refer to our complete e-invoice Malaysia guide.
Last updated: March 2026 | Written by Yinn Sheng Ng, Senior Manager
Disclaimer: This article is for general informational purposes only and does not constitute legal or tax advice. LHDN guidelines are subject to updates. Always refer to the latest official LHDN e-Invoice Guidelines at myinvois.hasil.gov.my and consult a qualified tax professional for advice specific to your business.
Source: e-Invoice Specific Guideline v4.6 (5 Jan 2026); LHDN e-Invoice General FAQs (5 Jan 2026); Shopee e-Invoicing FAQs
