The e-invoice document types

Every document you file with LHDN carries a type code. There are four types, and each has a self-billed version. envoice picks the code for you based on the form you use, but knowing what each one means helps you choose the right action.

The eight codes

Code Type Issued by
01 Invoice Supplier
02 Credit note Supplier
03 Debit note Supplier
04 Refund note Supplier
11 Self-billed invoice Buyer
12 Self-billed credit note Buyer
13 Self-billed debit note Buyer
14 Self-billed refund note Buyer

When to use each one

Invoice (01). The normal document for a sale. It records the transaction between you and your buyer.

Credit note (02). Reduces the value of an invoice you already issued, to correct an error, give a discount or account for returned goods. Use it when no money goes back to the buyer.

Debit note (03). Adds charges to an invoice you already issued, for example a fee you forgot to bill.

Refund note (04). Confirms you returned money to the buyer. If the buyer paid and you are giving cash back, this is the right note, not a credit note.

Self-billed versions (11 to 14). The same four documents, but you issue them as the buyer, on behalf of a supplier who cannot issue their own e-invoice. See Self-billed e-invoices for when this applies.

Credit note or refund note?

LHDN's own example: a supplier sells 200 chairs for RM2,000. The buyer returns 8 faulty chairs and gets RM80 back. Because money was returned, the supplier issues a refund note for RM80. If the supplier had instead reduced an unpaid balance, a credit note would fit.

In envoice

  1. A normal sale: create a Standard Invoice (01).
  2. A purchase you self-bill: create a Self-Billed Invoice (11).
  3. A correction after the 72-hour cancel window: open the validated document and issue an adjustment note (credit, debit or refund). envoice links it to the original invoice for you.

Credit, debit and refund notes are included from the Starter plan upwards.

Sources

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