ListBelanja
For e-hailing & delivery drivers: every kilometre counted, every receipt in the right box
This occupation page is for e-hailing drivers, food & parcel riders and part-time drivers. The platform pays you after deducting its commission, but LHDN counts the gross income — and allows the real cost of running the vehicle to be deducted by the business-use share. ListBelanja records platform statements & every fuel, toll and servicing receipt, applies your business percentage, and prepares Form B box by box.
No credit card · BM, English & 中文 · your records live in the cloud, not on one phone
Updated
Checked against official LHDN sources: relief table · rates, deadlines & rules . Checked automatically every day; a change is accepted only after two identical readings. Year of assessment: YA2025.
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Scenario: how it plays out
- Pick the Freelancer & SME persona on the "Who are you?" card and register a gig-type source — the app picks Form B and schedules CP500.
- Every week or month: download the platform earnings statement (CSV/Excel) and import it — the file is read in your browser, not uploaded; gross fares & platform commission are recorded separately.
- Snap receipts for fuel, tolls, parking, servicing, tyres, insurance & road tax, or send them via Telegram at the petrol station; set your business-use percentage once and the app applies it to every vehicle expense.
- The car or motorcycle is recorded as an asset: capital allowance follows LHDN's rates and the vehicle qualifying-cost cap, by business percentage. Tax season: Form B box by box, CP500 instalments tracked.
What can usually be deducted
- Platform commission & fees, driver app subscriptions, processing charges.
- Fuel, tolls, parking, car wash, servicing & parts, tyres, insurance & road tax — the business-use share only; personal trips do not count.
- A phone & data plan used for work (business share), phone holder, delivery bag, safety wear.
- The vehicle: not the purchase price in one go but a capital allowance each year; the qualifying cost of a non-commercial vehicle is capped at RM50,000 (RM100,000 for a new vehicle costing up to RM150,000), times the business percentage.
- Vehicle loan interest (business share) — the principal is not deductible.
- Summonses & fines are not deductible; the app flags them.
Records to keep
- Monthly platform earnings statements (gross fares, commission, incentives) and the bank statement of payouts.
- A receipt for every vehicle expense; the basis of your business percentage (for example a kilometre log for a few typical weeks).
- Vehicle grant & purchase invoice, loan agreement (interest), insurance policy.
- Keep them 7 years — the source's audit pack holds everything.
The features that matter most to you
- Platform & bank statement import (CSV/Excel) — read on your device, nothing counted twice
- Business percentage on every vehicle expense; vehicle capital allowance with LHDN caps
- Receipts via Telegram — snap at the petrol station, done
- CP500 scheduled (6 instalments: March, May, July, September, November and January); e-Invoice by the current threshold
- Form B box by box with a Copy button
The right plan
Individual: 100 AI scans a month for frequent fuel & toll receipts; Free if you prefer statement import and manual entry (unlimited).
Frequently asked questions
I bought the car just for e-hailing — can I deduct its price?
Not in one go. A vehicle is an asset: capital allowance is computed each year at LHDN's rates, with the qualifying cost capped at RM50,000 (RM100,000 for a new vehicle costing up to RM150,000) and multiplied by the business percentage. The app computes it and carries the balance forward.
The platform already deducts its commission — which figure is my income?
Gross income is the fares & incentives before commission; the platform commission is a business expense. Platform statement import records both separately so Form B is right — and matching against the bank statement makes sure no payout is missed or counted twice.
Do I need to issue an e-Invoice for every trip?
Businesses with annual revenue below the current exemption threshold (RM3,000,000 from 1 September 2026) are exempt; for the rest, the platform usually issues self-billed e-Invoices on the driver's behalf under LHDN's guidelines. The app reads the threshold from the live rules and the e-Invoice page explains the current phase.