In Malaysia, an e-invoice replaces all paper or electronic documents serving as invoices, credit notes and debit notes. Under the new framework, an e-invoice is a structured file created in a defined format that can be automatically processed by the relevant systems. The e-invoice structure includes 53 mandatory fields and must be submitted in either XML or JSON format. An e-invoice must contain the same essential information as before, such as the supplier and buyer details, item description, quantity, price excluding tax, tax, and total amount. Following the validation process, e-invoices must include an embedded QR code. PDFs, Doc, JPG and paper are not considered as e-invoices.