E-Invoice Specific Guideline Overview

What is the first step in the e-Invoice issuance process?

• Supplier issues receipts

• Buyer provides Buyer's details

• Supplier shares validated e-Invoice

• Buyer scans QR code.

In the e-Invoice process, what does the supplier do after issuing and validating the e-Invoice with LHDNM?

• Issues receipts

• Shares validated e-Invoice to Buyer

• Scans QR code

• Substantiates transaction for tax purposes.

Fill in the blank: If the buyer requires an e-Invoice, the supplier issues and validates the e-Invoice with ______.

• A) LHDNM

• B) QR code

• C) Tax office

• D) Buyer

Fill in the blank: If a buyer's TIN is not provided, the input should be ______.

• A) '000000000000'

• B) 'E100000000010'

• C) '123456789'

• D) 'TIN000000'

What does the buyer need to do to substantiate the transaction for tax purposes?

• Provide TIN

• Scan QR code

• Share e-Invoice

• Validate e-Invoice

What is the purpose of scanning the QR code in the e-Invoice process?

• To issue e-Invoice

• To validate e-Invoice

• To view e-Invoice validity

• To provide details.

Fill in the blank: Consolidated e-Invoice to be issued and submitted for LHDNM's validation within ________ calendar days after month end.

• A) 5

• B) 7

• C) 10

Which of the following is a limitation of the MyInvois System?

• Maximum size of 10MB per submission

• Maximum of 100 e-Invoices per submission

• Minimum size of 300KB per e-Invoice

• No limit on e-Invoice size

Fill in the blank: For consolidated e invoice, the supplier issues normal receipts to the buyer as per ______ business practice.

• New

• Current

• Future

• None of the above

Who assume the role of the supplier in a self-billed e-invoice for e-Commerce transactions?

• Merchant/Seller

• e-Commerce / Intermediary platform

• Licensed betting provider

• Policyholder