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E-Invoicing FAQs for the Healthcare Industry

As Malaysia transitions to the e-invoice system within the healthcare industry, numerous questions have arisen regarding its implementation and the impact on existing billing practices.

To address these concerns, a list of frequently asked questions (FAQs) has been compiled, offering clarity on a range of topics from billing arrangements to space rental and consultant compliance.

The following guidance is designed to assist hospitals, consultants, and other healthcare providers in navigating the nuances of e-invoicing, ensuring a smooth adaptation to the new digital framework. Invoicing for Insurance/TPA and Patient Portions:

When a hospital transaction involves a portion covered by insurance or a third-party administrator (TPA) and the remaining portion covered by the patient, the hospital will continue to issue one bill for the coverage to the insurance/TPA and one bill for the remaining balance to the patient upon the implementation of e-Invoice.

Buyer’s Details for Minors:

In cases where medical expenses for a child under 18 years of age are paid by parents, guardians, or other relevant parties, the e-Invoice should include the details of the parent, guardian, or other relevant parties as the Buyer's details.

Proforma Bills for Insurance Companies:

Hospitals can continue their current billing arrangement by issuing proforma bills to insurance companies for the request of Final Guarantee Letter (FGL). Once the billing arrangement is finalized, the hospital must submit the e-Invoice to IRBM for validation.

Consultants Billing the Hospital:

Consultants currently bill the hospital by issuing an invoice for the total professional fees during the month.

This arrangement can continue upon the implementation of e-Invoice, with the consultant fee included in the invoice issued to patients by the hospital.

Contract for Service Scenario:

In a contract for service scenario, the hospital can follow the current billing arrangement.

E-Invoice Requirement for Space Rental:

An e-Invoice is required to be issued for space rental within the hospital compound, such as for convenience stores and cafes.

Buyer’s Details for Medical Expenses of Minors:

The Buyer’s details on the e-Invoice should be the details of the parent, guardian, or any other relevant parties responsible for paying the medical expenses for their child who is below 18 years of age.

Treatment of E-Invoice for Referred Patients:

If a patient is referred to a sister company or a private hospital and gets discharged at the referred hospital, the hospital is allowed to follow the current billing arrangement.

Consolidated E-Invoice for Self-Paying Patients:

Hospitals are allowed to issue a consolidated e-Invoice to record the income generated from medical services provided to individual end consumers (self-paying patients) who do not require an e-Invoice. To Download:

278.2 Healthcare Industry Specific FAQs
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