An e-invoice is a digital record of a transaction between a seller (supplier) and a buyer (purchaser). It is processed through the government portal for validation and recordkeeping. The e-invoice includes all relevant invoice details, along with a Unique Identification Number (UIN) generated by the government system after verifying key fields such as Tax Identification Number (TIN), IC Number, and others. Additionally, it features a QR code for validation of the e-invoice.