Shopee e-invoice: what sellers must do, and what Shopee does for you

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Shopee sellers keep asking the same question, usually a few weeks before their e-Invoice date: do I have to e-invoice my Shopee orders? For sales concluded on Shopee itself, LHDN puts that job on the platform, not on you. Here is what that means in practice, and the three things that are still yours.

The short version

For a sale concluded on Shopee, LHDN’s e-Invoice guidance puts the supplier role on the platform — Shopee issues the e-Invoice, and you are not required to issue one or a receipt for that order.
That covers the order. It does not cover your bookkeeping: the sale is still your income, and you still keep the records behind it.
Sales on your OWN store — Shopify, WooCommerce, your own site — are a different arrangement, and those are yours to e-invoice.
The common mistake is submitting Shopee orders anyway. The sale then carries two e-Invoices, yours and the platform’s.
Being under the turnover threshold does not make this moot — check your own start date, and confirm your position with LHDN or your tax agent.
In Taokeh, marketplace orders are deliberately kept out of your MyInvois export while still appearing in your books and reports.

Who issues the e-Invoice for a Shopee order

LHDN’s e-Invoice Specific Guideline deals with e-commerce platforms directly, and the answer is not shared or optional.

For a sale concluded ON the platform, the platform provider assumes the supplier role and issues the e-Invoice for that transaction.
The merchant selling through it is not required to issue an e-Invoice, or even a receipt, for that same sale.
The platform may issue those as consolidated e-Invoices for the period rather than one per order.
This is about where the sale was concluded, not about who shipped the parcel. Fulfilling it yourself does not move the obligation back to you.
The same reading applies to the other marketplaces a Malaysian seller usually runs alongside Shopee, such as TikTok Shop and Lazada.
As at August 2026, source: LHDN e-Invoice Specific Guideline, e-commerce section. Confirm the current version before you rely on it — the guideline has been revised several times.

What is still yours to do

The platform issuing the e-Invoice removes one obligation. It does not remove the three below.

Record the income. A Shopee sale is revenue whether or not you issued a document for it, and it belongs in your accounts and your tax return like any other sale.
Keep the supporting records. Shopee’s order and income statements are your evidence of what was sold, what was deducted and what was paid out — keep them with the rest of your books.
Book the fees properly. Commission, transaction fees, shipping and voucher funding are real costs that come out of the payout, so a payout booked as one net figure understates both your sales and your expenses. Our guide to Shopee seller fees in your accounts works through it.
Whether Shopee issues you a document for its OWN fees is Shopee’s obligation, not something we can state for you — keep what they give you and ask them or your tax agent if you need it for a claim.
Handle returns and cancellations in your books even though the e-Invoice side is the platform’s. The money changed, so the accounts must change.

The mistake that costs you is submitting them anyway

The failure we see most is a seller whose software puts every sale on the MyInvois batch, marketplace orders included.

The order then carries two e-Invoices for one sale: Shopee’s and yours. Untangling that afterwards means credit notes against documents you should never have raised.
It also inflates the sales figure you report through MyInvois, which is the number LHDN sees.
A reference prefix is not a safe test. "SHOPEE-" in a document number is a habit, not a rule, and a hand-keyed order will not carry it.
The reliable test is the channel recorded against the sale — where it was concluded — which is why that has to be captured at import rather than guessed at submission time.
If you sell on your own store as well, the two must be split rather than treated the same. That case is worked through in Shopify and LHDN e-Invoice.

How Taokeh keeps the two apart

Taokeh, the Malaysian SME accounting software by Enya Venture, splits them on the way in rather than asking you to remember at submission time.

Imported Shopee orders carry the Shopee channel on the sale, so they are excluded from your MyInvois batch and from your monthly consolidated document automatically.
They still appear in your sales, your profit and loss and your channel reports — excluded from the export, not hidden from your books.
Own-store sales — Shopify, WooCommerce, the Taokeh storefront — go the other way and land on the export like any direct sale.
Payouts are reconciled against the orders they paid, with each fee component posted to its own account instead of vanishing into a net figure.
Taokeh does not submit to LHDN over an API. It builds the batch file; you upload it to the MyInvois portal and paste the validation link back.

Frequently asked questions

Do I need to issue an e-Invoice for my Shopee sales?

For sales concluded on Shopee, no. LHDN’s e-Invoice Specific Guideline puts the supplier role on the e-commerce platform, which issues the e-Invoice, and the merchant is not required to issue one or a receipt for that order (as at August 2026, source: LHDN). Confirm your own position with LHDN or your tax agent.

Does Shopee issue an e-Invoice to my buyer automatically?

Issuing it is the platform’s obligation under LHDN’s e-commerce guidance, and platforms may issue consolidated e-Invoices for a period rather than one per order. How and when Shopee does it is Shopee’s process, so check their seller documentation for the current arrangement rather than assuming a timing.

What if I sell on Shopee and on my own website?

They are two arrangements and are treated differently. Your own-store sales are yours to e-invoice; the marketplace orders are the platform’s. Keep them separated by the channel recorded on the sale, not by a reference prefix, or one of the two ends up handled wrongly.

What happens if I submit my Shopee orders to MyInvois too?

One sale ends up with two e-Invoices, yours and the platform’s, and your reported sales are overstated. Fixing it after validation means issuing credit notes against documents that should never have existed, so it is much cheaper to exclude marketplace orders from the export in the first place.

Am I exempt from e-Invoice if I only sell on Shopee?

Not automatically — the platform handling those orders is a separate question from whether you are within the rollout. Your start date follows your annual turnover, and any sales outside the marketplace are still yours. Check your own phase against LHDN’s current implementation timeline, or ask your tax agent.

Updated August 2026

This guide is general information for Malaysian SMEs, not tax, legal or accounting advice. Always confirm current rules and figures with the relevant authority or your own adviser.

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