The Ultimate Guide to E-Invoicing for Airline Operators
The Inland Revenue Board of Malaysia ( LHDN ) has released a detailed document made explicitly for the aviation sector. This document, in the form of an FAQ is designed to provide guidance and explain various business scenarios, along with providing practical advice to help aviation-related businesses in Malaysia. Thereby, enabling them to adhere with the Malaysian e-invoicing regulatory requirements. 1. Issuing e-Invoices for Flight Tickets and Private Air Charter services The sale of flight tickets and private air charter services, make it mandatory for an e-invoice to be issued. This condition comes with certain requirements depending on the type of airline operator, explained as below: Local Airline Operators: All local airline operators are bound to issue e-invoices for all flight tickets and services. This is irrespective of where the sale occurs. Foreign Airline Operators: All foreign airline operators are bound to issue e-invoices only when the point of sale i...