E-Invoicing

e-Invoicing by the Inland Revenue Board of Malaysia (IRB)

Introduction

Since 1 August 2024, the Inland Revenue Board of Malaysia (IRB) introduced e-Invoicing in stages. E-Invoicing allows businesses to submit invoices electronically to the IRB, supporting the government’s efforts to enhance digital infrastructure and modernise tax administration. This new system applies to all taxpayers engaged in commercial activities within Malaysia, including those involved in the supply of goods and services.

What is e-Invoice?

An e-Invoice is a form of electronic billing or electronic tax invoice. It is a digital record of a transaction between a supplier and a buyer. E-Invoice replaces paper or electronic documents such as invoices, credit notes, and debit notes.

About PAMB's e-Invoice Implementation

In line with the IRB’s initiative, PAMB will begin issuing e-Invoices in compliance with IRB requirements starting July 2025. PAMB began issuing Business Customers Self-Billed e-Invoices since March 2025 and e-Invoices starting August 2025.

PAMB falls under mandatory implementation date effective from 1st August 2024 and shall be implementing e-Invoice process by phases as follows:

March 2025: Self-billed e-Invoice to Business customers for claims and benefits payout
August 2025: e-Invoice to Business customers for policy(ies) with service tax charged.
New - January 2026: Final phase for all customers

About Customers’ e-Invoice

Frequently Asked Questions (FAQ) on e-Invoice

e-Invoice General questions

1. When is Prudential Assurance Malaysia Berhad (“PAMB” or “us”) implementing e-Invoice?

PAMB has implemented e-Invoice since 1 August 2024.

2. Where can I find more information about the e-Invoicing process and requirements?

For more detailed information, you can refer to the IRB website: About e-Invoice | Lembaga Hasil Dalam Negeri Malaysia

3. What do the terms “Business Customer” and “Non-business Customer” mean?

“Business Customer” is where you have purchased insurance policy from PAMB for business purposes while “Non-business Customer” is where you have purchased insurance policy from PAMB for personal purposes.

4. What is the difference between an e-Invoice and a self-billed e-Invoice?

Generally, PAMB will issue an e-Invoice to you when we receive any payments from you. On the other hand, if you receive any payments from us, then PAMB will issue a self-billed e-Invoice to you.

5. In what circumstances will I receive an e-Invoice from PAMB?

You will receive an e-Invoice from PAMB when you perform any transactions with us, including but not not limited to the following:

a. payment of premium;
b. payment of premium for endorsement; or
c. payment of premium for top up; or
d. policy related fees imposed for your policy (for example, withdrawal fee, switching fee, etc); or
e. payment made for investment.

6. In what circumstances will I receive a self-billed e-Invoice from PAMB?

You will receive a self-billed e-Invoice from PAMB when you perform any transactions with us, including but not limited to the following:

a. claims (death compensation, hospitalisation, etc), or
b. benefit payout (interest, surrender, maturity, etc).
c. campaigns payout or reward (cashback or any monetary rewards).

7. What if I do not receive any e-Invoice or self-billed e-Invoice for the transactions I have performed with PAMB?

For assistance and enquiries, you may contact our Customer Service Hotline at 03 - 2771 0228 (Monday to Friday, 8:30am - 5:15pm) or visit your nearest Customer Engagement Centre.

8. Can I get a copy of the e-Invoice by calling PAMB via customer service hotline?

Yes, you may request for an e-invoice by providing your Policy Number. Please note that the e-Invoice may not be available immediately, as processing time may vary. To contact us, please refer to the relevant sections below relating to you as a Business customer or as a Non-business customer.

e-Invoice Questions relating to Business Customers

1. As a business customer, what information do I need to provide to receive an e-Invoice from PAMB?

You are required to provide your Business Registration Number (BRN), Tax Identification Number (TIN) and Sales Tax or Service Tax Number (SST), where applicable.

If there are any changes to any of your contact details, please provide your latest details accordingly:

email address,
contact number, and
correspondence address

If you are an existing business customer, you would have received an email or a letter from us requesting for your information required for e-Invoice purposes. For new customers, your information will be requested at the point of new business proposal stage which will be done by either our Prudential Wealth Planner, Bank Representative or other distribution channels.

2. What will happen if I do not provide information required by PAMB for e-Invoice purposes?

You will not be able to receive an e-Invoice that has been validated by the IRB and includes a QR code which serves as proof of expense for tax deduction or relief claims.

3. As a business customer, what do I need to do if I need to change my information relating to TIN, SST and business registration?

You may contact your Prudential Wealth Planner or Bank Representative for assistance.

4. If I have paid the premium for my policy, purchased for business purposes when will I receive an e-Invoice?

For Non-Group Business Policies
For premium paid on policy purchased for business purposes, you shall receive an e-Invoice in the form of a Service Tax Invoice by the 15^th of the following month after you have made your payment for the premium.

For Group Business Policies
As per the current billing process, we will present you with an e-Invoice before you make your payment. For renewal, we will present you with an e-Invoice along with our renewal notice.

5. How will I receive the e-Invoice?

You will receive the e-Invoice via email if you have provided a valid email address with us, otherwise please update your email address so that we can email the e-Invoice to you.

6. Where can I get a copy of the e-Invoice apart from via email?

You may contact your Prudential Wealth Planner or Bank Representative for further assistance.

e-Invoice Questions relating to Non-business Customers

1. Do I need to provide my Tax Identification Number (TIN) to PAMB for e-Invoice purposes?

If you are a Malaysian individual not conducting business in Malaysia, it is not mandatory for you to provide us with your TIN but please ensure that you have provided us with your new Malaysian Identity Card number (MyKad / MyTentera). If you are a non-Malaysian not conducting business in Malaysia, provide us with your latest Passport / MyPR/ MyKAS number.

If there are any changes to your following contact details, please provide your latest details accordingly:

email address,
contact number, and
correspondence address

2. What do I need to do if I need to change my personal details such as email address or contact number?

You may update your contact details (email address, contact number and correspondence address) via our customer web portal PRUServices. If you would like to update your NRIC or Passport number, this may be done via your Prudential Wealth Planner, Bank Representative or at the closest Customer Engagement Centre.

3. What will happen if I do not provide information required by PAMB for e-Invoice purposes?

You will not be able to receive an e-Invoice that has been validated by the IRB and includes a QR code which serves as proof of expense for tax deduction or relief claims.

4. Will I receive an e-Invoice when I make payment for my life insurance premium?

Yes, you will receive a Life Assurance Premium E-Invoice for the premium paid to PAMB.

5. If I have opted for a monthly payment frequency, will I receive an e-Invoice every month?

You will receive a single Life Assurance Premium E-Invoice for the premium paid during the year, regardless of the payment frequency.

6. When will I receive the Life Assurance Premium E-Invoice?

You will receive the Life Assurance Premium E-Invoice in March 2026 for the premium(s) paid in 2025.

7. How will I receive the Life Assurance Premium e-Invoice and other related e-Invoices?

You will be able to view or download your Life Assurance Premium and other related e-Invoice via PRUServices following the steps below:

From the navigation bar, select “Documents”, or from the homepage, go to Popular Services and click “View documents”.
Under Category, select “Statements and e-Invoices”.
Apply the filter “All Time”.
In the dropdown menu, choose “e-Invoices”.
Locate your documents in the list.
Click the “View” icon next to the document you wish to download.

8. Will I receive an e-Invoice for premium paid for other premium paying insurance products such as (but not limited to) PRUDirect, EPF i-Lindung or PRUCredit Shield?

For the premium paid between 1-July-2025 until 31-December-2025, an e-Invoice will be made available by January 2026.
Thereafter, any premium paid from 1-January-2026 until 31-December-2026, an e-Invoice will be made available by January 2027 and so on for subsequent years.

9. How will I receive the e-Invoice for other premium paying insurance products?

If you have a valid email address, the e-Invoice will be emailed to you. If you do not have a valid email address, the e-Invoice can be emailed to you upon request. Kindly ensure that you have updated your latest email address with PAMB.

10. When will I receive an e-Invoice as a PRUCredit Shield customer?

You will receive an e-Invoice if you have paid any premium during the calendar year.

If you did not have any outstanding card balance and were not charged any premium, you will not receive an e-Invoice.
If you had at least one month of card outstanding balance and you were charged a premium, you will receive an e-Invoice.
If you were charged a premium for your card outstanding balance before making a claim (such as for death, disability, critical illness, or hospitalisation), you will also receive an e-Invoice

11. How will I receive my e-Invoice for PRUCredit Shield products?

Your e-Invoice can be emailed to you upon request.

12. For PRUCredit Shield customers, will I automatically receive an e-Invoice after my first request?

No, e-Invoices are not issued automatically. You need to request an e-Invoice each time you need one.

13. Why have I received a “e-Invoice Correction” email / letter from Prudential?

This is because your information required for e-Invoice submission is incomplete or inaccurate. We seek your co-operation to response to our letter accordingly within the stipulated timeframe.

14. What will happen if I do not respond to the “e-Invoice Correction” email / letter within the stipulated timeframe?

If you do not respond within the stipulated timeframe, PAMB is unable to send the e-Invoice to you for the current period’s e-Invoice, and you will not be able to request for the e-Invoice.

15. What will happen if I am only able to respond to the “e-Invoice Correction” email / letter after the stipulated timeframe?

After you have provided us with the information according to the email / letter, an e-Invoice will be made available in your next transaction with us. For Life Assurance Premium e-Invoice, it will be made available in the following year.

PAMB’s e-Invoice Information for Supplier and Business Partner

Below are our details that you may require for e-Invoicing purposes:

Company Name	Prudential Assurance Malaysia Berhad
Business Registration Number	198301012262 (New) 107655-U (Old)
Tax Identification Number (TIN)	C 2899590020
SST Registration Number (SST)	W10-1808-31019605
MSIC Code	65111
Business Activity	Life Insurance

For contact information related to e-Invoicing including buyer address, email, and phone number, you may reach out to your point-of-contact in PAMB in relation to the procurement of the goods or services.