e-Invoice

As required by the Inland Revenue Board Malaysia (IRBM), it is mandatory for Sarawak Energy to implement e-invoicing with effect from 1 August 2024.

To ensure compliance with IRBM’s requirements, we kindly request that all customers provide us with the following profile information:

• Registered Name/Business Name
• Tax Identification Number (issued by IRBM)
• Business Registration Number/Identification Number/Passport Number
• Sales Tax Registration Number
• Services Tax Registration Number
• Email Address
• Registered Address/Business Address
• Contact Number
• Sales Tax Exemption Certification Number/Special Exemption as per gazette orders (if applicable
  

Personal data contained in the profile information provided shall be collected, processed, and archived in connection with your contract of supply for the purposes stated in the Privacy Notice for SESCO Customers. Such purposes include processing your payment transactions without which, due performance would be affected.

For more information, kindly contact Sarawak Energy's 24/7 Customer Care Centre at 1300-88-3111, chat with Virtual Agent CARINA or email to customercare@sarawakenergy.com.

1. About e-Invoice

The Malaysian Government plans to implement e-invoicing domestically in line with the Twelfth Malaysia Plan's focus on strengthening digital services infrastructure and modernising tax administration.

The Inland Revenue Board of Malaysia (IRBM) stated that e-Invoicing would be implemented in phases from 1 August 2024.

2. What is an e-Invoice?

An e-Invoice is a digital representation of a transaction between a supplier and a buyer. It replaces paper or electronic documents such as invoices, credit notes, and debit notes and contains the same essential information as traditional documents.

It includes details such as the supplier’s and buyer’s information, item descriptions, quantities, prices excluding tax, taxes, and total amounts. These record transaction data for daily business operations.

3. Why is e-Invoice being implemented in Malaysia?

To drive economic growth, modernise administrative processes, and enhance international competitiveness.

By transitioning to e-Invoice, the Malaysian Government strives to achieve several key goals:

• Eliminate paper-based invoicing to mitigate tax leakage.
• Assist businesses in conserving time and resources dedicated to tax compliance.
• Improve the ease of conducting business for entities engaged in international trade.

4. If I receive an email from Sarawak Energy requesting customer profile information for e-Invoice, what should I do?

If you are a domestic customer already subscribed to our e-billing services and do not need an e-Invoice, no further action is required from you.

For customers with Commercial and Industrial tariff accounts, or those operating commercial or industrial businesses, please click the link below to download the SEB cares app and register for e-Invoice service.

SEB cares app: https://bit.ly/SEBeInvoice

Alternatively, you can go to SEB cares > Subscription of Services > e-Invoice.

5. What information is required for the profile?

In compliance with IRBM regulations, taxpayers who require e-Invoice must provide the following profile information:

• Registered Name/ Business Name
• Tax Identification Number (issued by IRBM)
• Business Registration Number / Identification Number / Passport Number
• Sales Tax Registration Number (if applicable)
• Services Tax Registration Number (if applicable)
• Email Address
• Contact Number
• Sales Tax Exemption Certification Number / Special Exemption as per gazette orders (if applicable)

If you are registering under the Domestic category, please submit the BE form. For Commercial and Industrial tariff accounts, provide Form C or any equivalent document that includes the Tax Identification Number (TIN) and Business Registration Number (BRN). Please include copies of the required documents to complete your registration.

Domestic customers: BE Form ‘Borang Penyata Individu’

Note: Only the Individual Information (Maklumat Individu) section is required.

Commercial and Industrial customers: Return the Form of a Company Under Section 77A of the Income Tax Act 1967 (Form C) or any equivalent form that includes the Tax Identification Number (TIN) and Business Registration Number (BRN).

6. If the contract account/premises is not registered under my name, how should I provide the required profile information? For example, my account is still registered under the previous owner/late family member, etc.

You are required to do a Change of Name for the contract account before submitting your profile information for e-Invoice.

7. What should I do if the Contract Account name does not match the name on the Business Registration Number (BRN) or Taxpayer Identification Number (TIN)?

If the Contract Account name differs from the Business Registration Number (BRN) or Taxpayer Identification Number (TIN), kindly follow these steps:

1. Visit the SEB Customer Service counter.

2. Request to perform Change of Name to update the Contract Account name to match the BRN/TIN.

8. If I have multiple contract account numbers, but they are all under one Business Registration Number (BRN), how should I fill in the profile information?

Only one (1) successful submission via SEB cares applies to a single contract account. You will need to make a separate submission for each contract account.

9. If I register for e-Invoice in August 2024, will I still receive an e-Invoice for the bill issued in August?

e-Invoices will be issued only after successful registration. Please note that e-Invoices will not be retroactively provided for periods prior to your registration date. Your e-Invoice will start from the month of your successful registration.

For example, if you successfully register at any time in August 2024, you will start receiving e-Invoices for August 2024 and for all subsequent months. If you register successfully in September 2024, e-Invoices will begin from September 2024 onwards.

10. If my registration is successful, will I receive my e-Invoice immediately?

You will receive your e-Invoice two (2) days after successful registration.

11. What happens if I provide incorrect information during the e-Invoice registration process?

Sarawak Energy will not issue e-Invoices for incorrect submissions. Please ensure that all information is accurate to avoid any issues.

12. Can I reject a Sarawak Energy e-Invoice on the IRBM portal?

Sarawak Energy will not process requests to reject e-Invoices through the IRBM portal. To prevent supply disconnection due to non-payment, please ensure the outstanding amount specified in the e-Invoice is paid promptly.

13. e-Invoice Implementation Timeline

The e-Invoice will be implemented in phases to ensure a smooth transition. The rollout plan considers turnover or revenue thresholds, providing taxpayers ample time to prepare and adapt to the e-Invoice implementation.

Below is the implementation timeline for e-Invoice:

Targeted Taxpayers	Implementation Date
Taxpayers with an annual turnover or revenue of more than RM100 million	1 August 2024
Taxpayers with an annual turnover or revenue of more than RM25 million and up to RM100 million	1 January 2025
All taxpayers	1 July 2025

14. Who oversees the e-Invoice implementation in Malaysia?

The Inland Revenue Board of Malaysia (IRBM) oversees the implementation of e-Invoices in Malaysia.