The Inland Revenue Board (IRB) has published a set of FAQs regarding the implementation of e-Invoice for the healthcare industry, last updated on 16 November 2023.

The key points include:

1. Buyer’s details
For minors (under 18 years), the buyer’s details on the e-Invoice should be of the parent/guardian or the person paying the medical expenses.

2. Consolidated e-Invoices
Hospitals can issue consolidated e-Invoices for patients who do not require individual e-Invoices (like self-paying patients).

3. Non-Refundable deposits
Issuance of e-Invoice is mandatory for non-refundable hospital admission deposits. This is not required for refundable deposits.

4. Detailed bill requirement
Hospitals must issue and submit a “Detailed Bill” with a breakdown of charges for IRB’s validation, not just a “Summary Bill.”

5. Exceptions to current billing arrangements
Hospitals may maintain their current billing arrangements for various scenarios, such as medical charges covered jointly by insurance and patients, consultant fees billed monthly, patient transfers to sister hospitals, transactions with multiple payors, staff medical expenses paid by the hospital, and in cases involving preliminary bills to insurance companies for finalizing billing arrangements.

6. Responsibility for issuing e-Invoice:
6.1 Individual doctors in service contracts with hospitals are responsible for issuing e-Invoices.
6.2 When a company represents a doctor in a service contract with a hospital, that company must issue the e-Invoice.

7. Consultant compliance
Consultants must adhere to e-Invoice implementation based on their annual turnover or revenue thresholds, even though hospitals may issue invoices to patients.

8. Rental space e-Invoice e-Invoices must be issued for renting space within hospital premises.

Source :
The above-mentioned FAQs is available on IRB’s website www.hasil.gov.my (Home > e-Invoice > Industry Specific Frequently Asked Questions).