Electronic invoicing guide
Malaysia
Digital reporting requirements
Clearance.
Obligatory
Mandatory for B2B, B2C and B2G.
Authority
LHDNM (Lembaga Hasil Dalam Negri Malaysia) or IRB (Inland Revenue Board).
Platform
MyInvois platform.
Format
XML or JSON (UBL-based model).
Channels: MyInvois Portal, API or Peppol (voluntary, PINT-MY).
Storage time
7 years.
Reporting and processes
Process
The supplier will rely on a service provider such as Voxel to generate the invoice from its ERP/PMS. This invoice will be validated, transformed into the country’s legal format, and sent to the IRBM via API (although manual uploading of invoices to the MyInvois portal is also allowed).
The IRBM will validate the electronic invoice in real time and return the validation link (QR code) to the supplier, as well as the Unique Identifier Number by the IRBM for traceability and invoice integrity. This data can be integrated back into the supplier’s ERP for traceability purposes.
The QR contains a validated link to the validated electronic invoice. It is a link to the e-invoice. In addition, the link can be used to access the e-invoice through the Myinvois portal. The IRBM will generate the QR code as a string and provide it back to the supplier once validated.
Once the invoice has been validated by the IRBM, it must be sent to the recipient customer either by e-mail or in an integrated way (sending by Peppol is also allowed). The invoice sent to the customer must contain the QR and Identification Number returned by the IRBM.
The supplier can share the visual representation (PDF) with the embedded QR code or the validated XML/JSON format if the buyer has the capability to process it in their system.
Upcoming legislative changes
Timeline for the adoption of the national e-invoicing system in Malaysia (IRBM, updated 5-Jun-2025):
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1 Aug 2024: ≥ RM100m
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1 Jan 2025: > RM25m–≤ RM100m
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1 Jul 2025: > RM5m–≤ RM25m
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1 Jan 2026: > RM1m–≤ RM5m
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1 Jul 2026: > RM500k–≤ RM1m
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≤ RM500k: exempt for now
Each phase includes a six-month grace period during which companies may issue consolidated electronic invoices and no penalties will be imposed for non-compliance, provided that IRBM’s provisional guidelines are followed.
As of 1 Jan 2026, electricity and telecommunications companies must issue individual e-invoices per transaction (no consolidated invoices allowed).
Links of Interest and documents
Links of interest
www.hasil.gov.my/en/e-invoice/
www.hasil.gov.my/media/0xqitc2t/lhdnm-e-invoice-general-faqs.pdf
https://sdk.myinvois.hasil.gov.my/
Documents
Commercial invoice, credit note, debit note and refund invoices. Includes domestic and cross-border transactions.
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