“Donations also need e-Invoice?”
“My temple not selling anything — why must issue?”
“My NGO already gives receipts — still kena?”

These are real concerns from charities, temples, and tax-exempt bodies across Malaysia.

Let’s be clear : Being tax-exempt does not mean you’re exempt from e-Invoice.

LHDN’s latest FAQ on Donations (7 July 2025) confirms that most donations now require e-Invoice, including for tax-exempt institutions approved under Section 44 or community projects under Section 34(6)(h).

Even if no goods or services are sold, monetary donations must be documented via e-Invoice, either individually (if donor requests) or consolidated (if not).

Only two exceptions apply:

1. Religious institutions established purely for worship (and not tax-exempt under the Act).
2. Non-tax-exempt bodies receiving donations.

Donations-in-kind are excluded from e-Invoice, but should still be properly recorded.

If a donor requests an e-Invoice, no need to issue pre-printed receipts. Otherwise, both a physical receipt and a consolidated e-Invoice (submitted within 7 days from month-end) are required.

Religious bodies must also issue e-Invoices for any commercial activities, like book sales or hall rentals.

Read the full content in our blog
https://www.ktp.com.my/blog/faq-on-donation-or-contribution-for-e-invoice/8july2025