E-Invoicing FAQs for Courtsite Partner Centre

Note: “Courtsite Users” refer to users who made a booking on Courtsite & completed payment (including those who checked out via payment links). 

1. What is the latest e-invoicing regulation about? 
   Lembaga Hasil Dalam Negeri Malaysia (LHDN/IRBM) implemented the mandatory adoption of e-Invoicing starting 1 July 2025. All businesses must submit the mandatory information & documents to comply with the e-invoicing requirements. 
   
2. Who will e-Invoicing be applicable to? 
   E-Invoicing is applicable to all taxpayers engaged in commercial activities in Malaysia, encompassing both individuals, registered businesses, associations and NGOs.
   
3. What is an e-Invoice? 
   An e-Invoice is a digital representation of a transaction between a Supplier and a Buyer which contains all relevant data fields required by the IRBM. An e-Invoice will replace paper or electronic documents such as invoices, credit notes and debit notes.  
   
4. What are the types of e- Invoices I need to be aware of in this e-Invoice issuance? 
   
   Self-Billed e-Invoice:  
   Courtsite assumes the role of a supplier and issues a self-billed e-Invoice, upon the completion of a booking transaction. 
   
   Platform e-Invoice:  
   Courtsite assumes the role of a supplier and issues an e-Invoice to you, detailing the Service Fees (i.e. Subscription Fees & Transaction Fees) payable for the use of the platform. 
   
   Courtsite assumes the role of a supplier and issues an e-Invoice to the Courtsite User, detailing the Booking Fees payable for the use of your court and any add-ons. 
   
5. What must I submit as a Partner Centre? 
   All required information and documents required by the IRBM shall be submitted here for us to help ensure you have a smooth transition and achieve full compliance with the e-Invoicing regulations. 
   
6. What happens to my account if I do not submit the above information? 
   You would be in breach of the LHDN regulations, impacting your business operations. 
   
7. Where and when can Courtsite Users request for their e-Invoice? 
   Upon booking completion, Courtsite Users can request an e-Invoice at the My Invoices page. They will be prompted to provide their full name, identity card number, billing address, contact number and SST number (where applicable), in accordance with IRBM’s requirements.  
   
   Once the e-Invoice is validated by IRBM, the validated e-Invoice will be downloadable from My Invoices Page. 
   
8. Will Courtsite send a consolidated e-Invoice to Courtsite Users? 
   No, individual e-Invoices will only be issued to users upon request at the check-out page or booking details page. Users will be redirected to a page to input the necessary information, please refer to Question 5.  
   
9. Is there a timeline for Courtsite Users to request for e-Invoice? 
   Courtsite Users have up to the 3rd day of the following month from when the booking was completed to request for an e-Invoice. For example, if users made a booking on 23 May 2025, they would be able to request for an e-Invoice up to 3 June 2025. After the 3^rd day of the following month, Courtsite will only issue a normal invoice, not an e-Invoice. 
   
   If a booking was rescheduled to a later date, a second invoice can be requested if payment was involved. For example: 
   - Booking paid on 20 September 2025. 
   - Booking to be played on 10 October 2025. 
   - Booking rescheduled to 2 October 2025. 
   - Booking was played on 17 October 2025 with additional charges. 
   
   Courtsite Users can request the first e-Invoice up to 3 October 2025 and request the second e-Invoice up to 3 November 2025. If there were no additional charges, a second e-Invoice cannot be requested. 
   
10. How to obtain my BRN number? 
    It would be present on your business registration certificate. SSM implemented a new format starting from October 2019. This new format consists of 12 digits, beginning with the year of incorporation and excluding any alphabets (e.g. 201901000000).