E-Invoicing

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

Introduction

Since 1 August 2024, the Inland Revenue Board of Malaysia (IRB) has begun the phased introduction of e-Invoicing. 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?

E-Invoicing is a form of electronic billing or electronic tax invoice. An e-Invoice is a digital representation 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: -

Phase 1: Self-billed e-Invoice (SBEI) for claims and benefits payout will be available in March 2025 onwards (for Business customers).
Phase 2: e-Invoice for premium received by PAMB for the following customers group:

Policy bought for	Document available starting from
Business	August 2025
Non-business	February 2026

About Customers’ e-Invoice

Frequently Asked Questions

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 does the term “Business Customer” and “Non-business Customer” means?

“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 limited to the following:

i. Payment of premium;
ii.Payment of premium for endorsement; or
iii. Payment of policy related fee (for example, withdrawal fee, switching fee, etc).

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:

i. claims (death compensation, hospitalisation, etc), or
ii. benefit payout (interest, surrender, maturity, etc).

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 by providing your Policy Number, but the e-Invoice will be available by the 15^th of the following month after you have made your payment for the premium.

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.

4. If I have paid the premium for my policy, 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 to us. If you did not provide a valid email address to us, then you will receive a physical copy of the e-Invoice by mail to the mailing address registered with PAMB.

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 any of your contact details, please provide your latest details accordingly:

Email Address,
Contact Number, and
Correspondence Address

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. 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 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.

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

Yes, you will receive an e-Invoice Annual Statement for the premium paid to PAMB throughout the year.

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

You will receive a single e-Invoice Annual Statement for the premium paid during the year, regardless of the payment frequency.

6. When will I receive the e-Invoice Annual Statement?

You will receive the e-Invoice Annual Statement in March 2026 for the premium(s) paid in 2025.

7. How will I receive the e-Invoice Annual Statement?

You will receive the e-Invoice via email If you have provided a valid email address to us. If you did not provide a valid email address, then you will receive a physical copy of the e-Invoice by mail to the mailing address registered with PAMB.

8. Where can I get a copy of the e-Invoice Annual Statement apart from email?

You will be able to view or download your e-Invoice via PRUServices. Alternatively, you may also reach out to your Prudential Wealth Planner.

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.