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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No. Malaysia repealed GST in 2018.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.

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Invoicing questions

UBL 2.1, in XML or JSON, submitted to the MyInvois API. On the Peppol network, the format is PINT-MY. The guideline lists 55 data fields for an e-invoice.
A Unique Identifier Number, a validation link and a QR code. Validation usually takes less than 2 seconds.
Yes. You can share the validated e-invoice or a readable copy of it, such as a PDF. The readable copy must show the QR code that links to the validation page on MyInvois.
You can cancel a validated e-invoice within 72 hours. After that, issue a credit note, a debit note or a refund note. A refund note is for money that goes back to the buyer.
The buyer can ask for a rejection within 72 hours of validation, with a reason. The request notifies the supplier. The supplier then decides whether to cancel the e-invoice in the same 72 hours.
Use a general TIN. Use EI00000000010 for the general public and EI00000000020 for a foreign buyer. Use EI00000000030 for a foreign supplier in a self-billed e-invoice, and EI00000000040 for a public body that has no TIN.
In defined cases, the buyer issues the 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. Self-billed documents use type codes 11 to 14.

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