cff-version: "1.2.0"
type: "software"
date-released: "2024-08-29"
title: "LHDN e-Invoice Findings for Sole Proprietorship"
version: "1.0.0"
license: "CC-BY-ND-4.0"
repository: "https://github.com/ChewKeanHo/RESEARCH_LHDN-E-Invoice-for-Sole-Proprietorship"
repository-code: "https://github.com/ChewKeanHo/RESEARCH_LHDN-E-Invoice-for-Sole-Proprietorship"
repository-artifact: "https://github.com/ChewKeanHo/RESEARCH_LHDN-E-Invoice-for-Sole-Proprietorship"
url: "https://doi.org/10.5281/zenodo.13435551"
contact:
  - affiliation: "(Holloway) Chew, Kean Ho"
    email: "hello@hollowaykeanho.com"
    website: "https://www.hollowaykeanho.com"
abstract: |-
  In Year 2024, Malaysia Inland Revenue Board (LHDN) had begun rolling out its
  e-Invoice system starting from August 1, 2024 for taxpayers with annual
  turnover or revenue more than 100 millions. LHDN is estimating that by year
  2025, all taxpayers shall implement e-Invoice regardless of sizes and income
  amount. While small businesses registered sole proprietorship are not required
  to participate before 1 July 2025, some of us, especially independent content
  artists and social media influencers registered as one, are still required to
  do so in order to be validated, recognized, and claimable via LHDN taxation
  filing (pull-in effect). Otherwise, the small business will be essentially
  locked out from making any corporation deals for both supply chain and
  customers ends.

  However, for sole proprietorship, there is not enough information and emphasis
  on how to perform one aside from the general guidance compared to public and
  private corporations. After the author, a sole proprietor who personally
  explored and successfully experienced a filing as a seller, it’s safe to share
  the knowledge to the similar fate. This paper shares the experience utilizing
  LHDN e-Invoice as a sole proprietor mainly for enabling and validating
  counterparts’ invoices (supplier and customers). As the paper was written in
  August 2024 where LHDN is still beta-testing the system with both private and
  public corporations, the content of the paper can be outdated as time flows
  per LHDN pursue of continuous improvements.

  To avoid conflict of interest and misinformation, reader MUST AND SHALL always
  refer to LHDN provided guidelines to perform e-invoicing[16]. The author SHALL
  NOT be held liable for any consequences in any means, any circumstances, any
  shape, or any forms for the reader.
message: |-
  Please cite and reference this repository accordingly.
identifiers:
  - type: doi
    value: "10.5281/zenodo.13435551"
    description: "General & Latest"
authors:
  - given-names: "Kean Ho"
    family-names: "Chew"
    email: "hollowaykeanho@gmail.com"
    affiliation: "Independent"
    orcid: "https://orcid.org/0000-0003-4202-4863"
keywords:
  - "LHDN"
  - "IRB"
  - "e-invoice"
  - "finding"
  - "dataset"
  - "sole proprietorship"
  - "Malaysia"