How is e-Invoicing handled for rental payments when multiple landlords are involved? 
When a property is jointly owned by multiple landlords, the process for issuing e-Invoices depends on whether each landlord is engaged in business activities. 

1. None of the landlords are engaged in business activities 
   If none of the landlords are engaged in business activities, tenants who are conducting business must issue separate self-billed e-Invoices to each landlord, based on their ownership proportion. 
2. Some landlords are engaged in business activities 
   If some landlords are engaged in business activities while others are not, those engaged in business must issue e-Invoices for their portion of the rent. Landlords not engaged in business require the tenant (if conducting business) to issue self-billed e-Invoices for their portion of the rent. 
    
   For example: If the total rent is RM1,000, with 60% owned by Mr. A and 40% owned by Ms. B, Mr. A, who is engaged in business activities, must issue an e-Invoice for RM600 to the tenant. Ms. B, who is not engaged in business activities, requires the tenant to issue a self-billed e-Invoice for RM400.  

 
How should a tenant record payment of water and electricity expenses if the bills are issued in the landlord’s name? 
In some cases, water and electricity bills may be in the landlord's name but paid by the tenant. e-Invoicing for such payments should be handled as follows: 

1. Landlord is engaged in business activities 
   If the landlord is engaged in business, they must issue an e-Invoice to the tenant for the water and electricity expenses. 
2. Landlord is not engaged in business, but the tenant is 
   In this situation, the tenant should issue a self-billed e-Invoice for the water and electricity expenses they have paid. 

 
How is e-Invoicing handled for security deposits? 
An e-Invoice is not required for security deposits, as they are refundable at the end of the rental period and are not considered income. However, if any part of the security deposit is used to cover unpaid bills or repair damages, that portion is considered income and may require an e-Invoice, depending on whether the landlord is engaged in business activities.  

The introduction of e-Invoicing enhances transparency in rent and utility transactions. By understanding the correct handling procedures in different situations, businesses and individuals can fulfill their e-Invoicing obligations and minimise potential legal risks.