[01] COURSE INTRODUCTION

The year 2025 marks a critical compliance shift for the construction and property industry with two major tax developments:

• The full-scale rollout of mandatory E-Invoicing

• The expansion of Service Tax (SST) to cover construction, leasing/rental, and related services

The construction and property sector—alongside Joint Management Bodies (JMB), Management Corporations (MC), and service providers—faces new challenges in adapting to digital tax submission, changing contract models, progressive billing, and navigating SST obligations.

This highly practical course provides an end-to-end roadmap to help businesses and organisations in the sector adapt to these changes. Topics cover E-Invoice issuance, self-billing, consolidated invoicing, software readiness, and new SST taxability rules for construction and leasing. It also addresses JMB/MC issues such as digital certificate usage, refund handling, and maintenance billing.

[02] METHODOLOGY

Lecture, group discussion, case studies, Q&As.

[03] COURSE BENEFITS

By attending this course, participants will be able to:

• Gain clarity on how both E-Invoicing and SST interact in construction/property projects

• Know how to issue and validate various types of invoices (self-billed, consolidated, subcontractor)

• Prepare systems and teams to comply with SST obligations while minimizing tax leakage

• Recognize SST exemptions & group relief conditions to prevent double taxation

• Build resilience against audits and financial disruption through better documentation and compliance planning

• Improve efficiency and effectiveness through optimized E-Invoicing practices, reducing unnecessary disruption

• Apply E-Invoicing knowledge to inform business strategies and foster growth beyond mere compliance

[04] COURSE OBJECTIVES

Participants will be able to:

• Understand the end-to-end E-Invoicing lifecycle & its integration with MyInvois Portal/API

• Apply E-Invoicing rules to real-life sector transactions including progress claims, subcontractor payments, and joint property billing

• Evaluate how the new 6% SST on construction and 8% SST on leasing/rental services affect their projects and clients

• Avoid non-compliance penalties through proper invoicing workflows & data preparation

• Identify exemptions, reliefs, and mitigation strategies for SST and E-Invoicing overlap

• Enhance stakeholder communication, vendor readiness, and internal coordination for smoother tax adoption

[05] DATE / TIME / FEE

Date:    11 September 2025 (Thu)
Time:    9.00am - 5.00pm
Mode:    Online/ Interactive

Fee:  [HRD Corp Claimable]

   - Early Bird Offer (before 23 Aug 2025) – RM 720
   - Special Offer (before 7 Sep 2025) – RM 760
   - Normal Fee – RM 800

- Fee includes Course Notes, Certificate of Completion and 8% Service Tax

OFFER

- 10% Cashback for SST2u Learner Card+ (SLC+) members. T&Cs applied.

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[06] COURSE OUTLINE

Module 1 – Understanding E-Invoicing

• Definition and Concept of E-Invoicing

• Objectives and Benefits

• Timeline and Threshold

• Entities Covered by E-Invoicing Regulations

• Optimal Timing for Implementation

• Latest Announcement (June 2025) by LHDN & JKDM

Module 2 – Planning for E-Invoicing Rollout

• Preparing Invoices, Credit Notes & Debit Notes

• Fields of Information Needed

• Evaluating IT Infrastructure Requirements

• Operational Readiness Assessment

• Potential Negative Impacts on Business Operations

Module 3 – Scenario Analysis & E-Invoice Types

• Implications for Imports and Exports

• Adjustment Processes

• Refund Applications

• Disbursement and Reimbursement Procedures

• Treatment on Employee Benefits

Module 4 – Lifecycle of E-Invoicing

• Issuance of E-Invoice

• How to Issue Self-Billed Invoice

• How to Issue Consolidated E-Invoice

• Validation and Notification

• Sharing and Rejection

• Connecting to IRBM via MyInvois Portal (Method 1)

• Connecting via API (Method 2)

Module 5 – Implementation Strategies and Addressing Issues

• Application Scenarios

• Adjustment Periods for Suppliers

• Editing and Storage Protocols

• Handling Sequential Numbering

• Management of Consolidated E-Invoices

• Reporting and Compliance Procedures

• Transactions with Agents/Distributors

• Overseas Income & Foreign Transactions

• Common Queries & Misconceptions

• Challenges Facing Hardware Shops

Module 6 – E-Invoicing for Construction and Property Development

• Invoicing Sub-Contractors

• Main Contractors and Sub-Contractors

• Handling Progress Claims

• Purchasing Materials on Behalf of Customers

• Selling of Construction Materials

• Non-Permission for Consolidated E-Invoicing

Module 7 – E-Invoicing for JMB/MC

• Handling E-Invoicing without a Digital Certificate

• Appointing or Reassigning Intermediaries

• Choosing Between Existing vs E-Invoice Layout

• Issuing Individual vs Consolidated E-Invoices

• Managing Co-owner Billing (Maintenance, Sinking Funds, Deposits)

• Advance Billing and Backdating Invoices

• Disputes with Unit Owners

Module 8 – Service Tax (SST) for Construction & Leasing

• Overview of SST Changes Effective 1 July 2025

• Rationale: Fiscal Strengthening & Closing Tax Gaps

• Key Sectors Impacted: Construction & Leasing/Rental

Module 9 – Leasing & Rental Services: New SST Implications

• Scope of Taxable Leasing/Rental Services

• 8% SST for Providers with >RM500,000 Annual Revenue

• Exemptions:

  • Residential Buildings

  • Financial Leases

  • Assets Outside Malaysia

  • MSMEs and B2B Transactions

  • 12-Month Exemption for Non-Reviewable Contracts

• Practical Scenarios: Office Rental, Plant & Equipment

Module 10 – Construction Services: New SST Coverage

• Inclusion of Construction Services under 6% SST

• RM1.5 Million Revenue Threshold

• Exemptions & Relaxations:

  • Residential Projects & Public Housing

  • B2B & Group Relief

  • 12-Month Grace Period for Ongoing Contracts

• Case Examples:

  • Housing vs Commercial Projects

  • GLC vs Private Firm

  • Impact on Subcontractors

Module 11 – Impact on Accounting Practices

• Changes in Accounts Receivable (AR)

• Changes in Accounts Payable (AP)

• Testing E-Invoicing Integration

Module 12 – Exemptions, Reliefs & Special Cases

• Non-Reviewable Contracts

• Group-Related SST Exemptions

• E-Invoicing Thresholds & Business Category Exemptions

Module 13 – Other Considerations

• Data Confidentiality & Risk Management

• Potential Tax Implications

Q&A Session and Conclusion

End of Training

[07] TRAINER PROFILE

ERIC CHEONG 

HRDF Accredited Trainer 

Cheong graduated from University Science Malaysia with a Degree in Social Science (Major in Economics). He is a specialist trainer in accounting, finance, taxation and investment. 

[08] ENQUIRY/ REGISTRATION

Email： yes@sst2u.com

Contact:

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