Proforma, sales, tax invoice or e-invoice: what's the difference?
Nhu Tong··4 min read
A proforma invoice is a quote-style document you send before the sale. A sales invoice asks for payment after it. "Tax invoice" was the GST-era term, and MySST now just says "invoice". An e-invoice is an invoice validated by LHDN through MyInvois. They sound alike, but each does a different job. Here is how to tell them apart.
How do they compare?
Document | What it is for | When you send it | Goes into MyInvois? |
|---|---|---|---|
Proforma invoice | Confirms price and terms | Before the sale | We found no LHDN guidance. Ask your tax agent |
Sales invoice | Asks the customer to pay | After the sale | Yes, as an e-invoice, if you must issue them |
Tax invoice | The GST-era name for an invoice | After a taxable sale | Same as a sales invoice |
E-invoice | An invoice validated by LHDN | When required, or by choice | Yes |
What is a proforma invoice?
A proforma invoice is a preliminary document. It sets out the price and terms so your customer knows what to expect, often before they confirm an order. It is not a request for payment.
If you wonder a proforma need an e-invoice, please make sure to check with your tax agent. One thing LHDN does say: the MyInvois Portal lets you save an e-invoice as a draft or proforma, but it is only accepted once validation succeeds (FAQ Q40). That is a draft inside the portal, not the proforma you send to a customer.
What is a sales invoice?
This is the one most businesses send every day. It goes out after the sale and asks your customer to pay. It lists what you sold, the amount owed and when payment is due.
Is there still a tax invoice in Malaysia?
"Tax invoice" was the term under GST. Today, MySST (run by the Royal Malaysian Customs Department) just says "invoice" (MySST: issuing invoices).
If you are registered for service tax, your invoice must be in Bahasa Melayu or English and carry the details in regulation 10 of the Service Tax Regulations 2018. These include:
invoice serial number and date
your name, address and registration number
a description of the taxable service
the tax rate and the tax charged, shown separately
If you are registered for sales tax, MySST says your invoice needs "prescribed particulars" but does not list them on that page. Ask your tax agent what yours must show.
Where does the e-invoice fit?
If your business must issue e-invoices, the duty sits with you as the supplier (e-Invoice Guideline v4.8, section 1.5).
Businesses below RM3 million have been exempt since 1 September 2026, with exceptions. See our RM3 million exemption guide. Exempt businesses can still choose to keep issuing e-invoices (FAQ Q17 to Q20).
Which one should I send?
Customer wants a price before committing? Send a proforma.
Sale done and you want to get paid? Send a sales invoice.
Required to e-invoice? Issue that invoice as an e-invoice through MyInvois.
Registered for SST? Check that your invoice shows what Customs requires.
Not sure? Ask your tax agent.
FAQ
Does a proforma invoice ask for payment?
No. It sets out the price and terms before the sale. The invoice you send after the sale is what asks for payment.Do I need an e-invoice for a proforma?
We could not find LHDN guidance on this. Check with your tax agent.Is a sales invoice the same as a tax invoice?
For everyday use, yes. "Tax invoice" was the GST-era name. Today MySST calls it an invoice, and SST-registered businesses must include the details Customs requires.
Less paperwork, more selling
Duitbooks is free while we are in beta. You can create a sales invoice, submit it to MyInvois, see LHDN's validation result in the app and send the PDF on WhatsApp.
