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Malaysia's e-invoicing regulation timeline

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Invopop support for Malaysia (MyInvois) is coming soon. The information below is for reference. For inquiries, contact us at support@invopop.com.

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Executive summary

Malaysia uses MyInvois, a clearance platform that the Inland Revenue Board of Malaysia (IRBM, locally called LHDN) runs. The supplier must submit each e-invoice to MyInvois for validation before it shares the invoice with the buyer. The legal basis is section 82C of the Income Tax Act 1967. IRBM sets the operating rules in two guidelines, the e-Invoice Guideline and the e-Invoice Specific Guideline, and updates them often. The mandate covers B2B, B2G and B2C transactions. It came in four phases, based on annual turnover in financial year 2022:
  • 1 August 2024: turnover above RM100 million.
  • 1 January 2025: turnover above RM25 million, up to RM100 million.
  • 1 July 2025: turnover above RM5 million, up to RM25 million.
  • 1 January 2026: turnover up to RM5 million.
  • 1 July 2026: businesses that started between 2023 and 2025 with turnover of at least RM3 million, and all businesses that start from 2026.
Taxpayers with annual turnover below RM3 million are exempt, with some exceptions for companies in a group. For the Phase 4 businesses, a relaxation period runs until 31 December 2027. MyInvois validates the invoice but does not deliver it. The supplier shares the validated e-invoice with the buyer by any channel. Peppol is one optional channel, with the Malaysian profile PINT-MY. It does not replace the submission to MyInvois. Malaysia has no VAT and no GST. The transaction taxes are Sales Tax and Service Tax (SST).

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Invoicing in Malaysia

The supplier, or a provider for the supplier, submits the e-invoice to MyInvois in UBL 2.1. MyInvois validates it in less than 2 seconds and returns a unique identifier, a validation link and a QR code. The supplier then shares the validated e-invoice with the buyer.
1

Invoice created

The supplier’s system sends the invoice data to its provider, or the supplier enters it in the MyInvois Portal.
2

Submit the e-invoice

The provider builds a UBL 2.1 document in XML or JSON, signs it and submits it to the MyInvois API.
3

Validate

MyInvois checks the structure, the codes, the tax numbers and the signature.
4

Validation result

If the e-invoice is valid, MyInvois returns a Unique Identifier Number, a validation link and a QR code.
5

Notification

MyInvois notifies the buyer that a validated e-invoice exists.
6

Share with the buyer

The supplier sends the validated e-invoice, or a readable copy with the QR code, to the buyer. It can use email, a portal or Peppol.
Every in-scope sale to a business or a public body needs a validated e-invoice. Invoices to public bodies follow the same flow as B2B invoices. Four document types exist: invoice, credit note, debit note and refund note. Each has a self-billed version.
A consumer can ask for an individual e-invoice. If the consumer does not ask for one, the supplier can put all its receipts of the month in one consolidated e-invoice. The supplier submits it within 7 calendar days after the end of the month. The consumer keeps the normal receipt.Consolidation is not allowed for some transactions. From 1 January 2026, this includes any single transaction above RM10,000, in all industries. Other exclusions are motor vehicles, flight tickets, construction contracts, electricity and telecommunication services.
Malaysia is also a Peppol country. The Malaysia Digital Economy Corporation (MDEC) is the Peppol Authority. It publishes PINT-MY, the Malaysian profile of Peppol International (PINT). Peppol is a delivery channel between supplier and buyer, not a replacement for MyInvois. A Peppol invoice carries the unique identifier from MyInvois after validation.Only a provider that MDEC accredits can run a Peppol access point in Malaysia. The accreditation is valid for 12 months and can be renewed.
These taxpayers are exempt:
  • Taxpayers with annual turnover below RM3 million, unless a group company is at or above RM3 million.
  • Foreign diplomatic offices.
  • Individuals who do not carry on a business.
  • Statutory and local authorities, for statutory collections.
These payments need no e-invoice: employment income, pensions and alimony, zakat, some dividends, and securities and derivatives traded on an exchange.

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E-reporting

MyInvois is the only reporting channel. Malaysia has no SAF-T file and no separate real-time reporting system. IRBM shares validated e-invoice data with the Royal Malaysian Customs Department. The consolidated e-invoice for consumer sales works as a monthly report of those sales.

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Regulation

A Malaysian e-invoice is a UBL 2.1 document in XML or JSON. The guideline lists 55 data fields, in eight groups, with more fields for some cross-border cases. The document types are:The readable copy of an e-invoice must show a QR code that links to the validation page on MyInvois. Invoices in foreign currencies are allowed.
Each party has a TIN (tax identification number) and a second identifier. Examples are the business registration number (BRN), the MyKad number or a passport number. IRBM validates the TIN and the BRN from 1 August 2026.Some general TINs replace a real TIN in defined cases:
Malaysia repealed GST in 2018 and has no VAT. The e-invoice shows the tax type with these codes:The scope of SST became wider on 1 July 2025.
The supplier can cancel a validated e-invoice within 72 hours. In the same period, the buyer can ask for a rejection, with a reason. After 72 hours, only a credit note, a debit note or a refund note can change the e-invoice.In some cases the buyer must issue a self-billed e-invoice. Examples are purchases from foreign suppliers, payments to agents and dealers, e-commerce transactions and payments to individuals who do not carry on a business.
MyInvois has no certification scheme for technology providers. A taxpayer, or an intermediary that the taxpayer appoints in the MyInvois Portal, gets API credentials in the portal.Signed documents use an X.509 certificate from a Malaysian licensed certification authority. The certificate can belong to the taxpayer or to the intermediary.
IRBM gave each phase a six month relaxation period. For Phase 4, the relaxation period lasts until 31 December 2027. During this period, a taxpayer can put all its transactions in consolidated e-invoices, use a free product description and refuse requests for individual e-invoices.
If a taxpayer does not issue an e-invoice, it commits an offence under section 120(1)(d) of the Income Tax Act 1967. The fine is RM200 to RM20,000, or up to 6 months in prison, or both, for each non-compliance.

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FAQ

Compliance questions
Yes, for most taxpayers. The mandate came in four phases from 1 August 2024 to 1 January 2026, based on turnover in financial year 2022. New businesses come in on 1 July 2026. Taxpayers with annual turnover below RM3 million are exempt.
B2B, B2G and B2C transactions. Invoices to public bodies follow the same flow as invoices to businesses. For consumer sales, the supplier can issue a monthly consolidated e-invoice, except for the transactions that must have an individual e-invoice.
No. Every in-scope e-invoice must go to MyInvois for validation. Peppol, with the PINT-MY profile, is one optional channel to share the validated e-invoice with the buyer. Only MDEC-accredited providers can run a Peppol access point in Malaysia.
Taxpayers with annual turnover below RM3 million, unless a group company is at or above that amount. Foreign diplomatic offices, individuals who do not carry on a business and statutory authorities for statutory collections are also exempt.
IRBM gave each phase a six month relaxation period. For Phase 4 businesses, it lasts until 31 December 2027. During this period, a taxpayer can put all its transactions in consolidated e-invoices and refuse requests for individual e-invoices.
From 1 January 2026, you cannot consolidate a single transaction above RM10,000, in any industry. Some activities also need an individual e-invoice, for example sales of motor vehicles, flight tickets, construction contracts, electricity and telecommunication services.
If you do not issue an e-invoice, the fine is RM200 to RM20,000, or up to 6 months in prison, or both. The penalty applies to each non-compliance.
No. Malaysia repealed GST in 2018. The transaction taxes are Sales Tax and Service Tax (SST). The e-invoice shows the tax type with a code from the official list.
More available in our Malaysia FAQ section

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