> ## Documentation Index
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# Malaysia FAQ

> Frequently asked questions about invoicing compliance in Malaysia

### Compliance questions

<AccordionGroup>
  <Accordion title="Is e-invoicing mandatory in Malaysia?">
    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.
  </Accordion>

  <Accordion title="Which transactions does MyInvois cover?">
    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.
  </Accordion>

  <Accordion title="Is Peppol mandatory in Malaysia?">
    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.
  </Accordion>

  <Accordion title="Who is exempt?">
    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.
  </Accordion>

  <Accordion title="What is the relaxation period?">
    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.
  </Accordion>

  <Accordion title="When can I not use a consolidated e-invoice?">
    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.
  </Accordion>

  <Accordion title="What are the penalties?">
    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.
  </Accordion>

  <Accordion title="Does Malaysia have VAT?">
    No. Malaysia repealed GST in 2018.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.
  </Accordion>
</AccordionGroup>

### Invoicing questions

<AccordionGroup>
  <Accordion title="What format does a Malaysian e-invoice use?">
    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.
  </Accordion>

  <Accordion title="What does MyInvois return after validation?">
    A Unique Identifier Number, a validation link and a QR code. Validation usually takes less than 2 seconds.
  </Accordion>

  <Accordion title="Can I still send a PDF to my buyer?">
    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.
  </Accordion>

  <Accordion title="How do I correct an e-invoice?">
    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.
  </Accordion>

  <Accordion title="Can the buyer reject an e-invoice?">
    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.
  </Accordion>

  <Accordion title="Which TIN do I use for a foreign buyer or a consumer?">
    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.
  </Accordion>

  <Accordion title="When must I issue a self-billed e-invoice?">
    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.
  </Accordion>
</AccordionGroup>

***

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