E-Invoice FAQ
Frequently asked questions about e-Invoice in Malaysia. For official guidelines, visit LHDN.
General e-Invoice Information
An e-Invoice is a digital alternative to traditional invoices, containing all transaction details between a supplier and a buyer.
Adopting e-Invoice streamlines invoicing processes, simplifies tax filing, enhances business efficiency, and boosts tax compliance.
All businesses engaged in commercial activities in Malaysia, including associations, corporations, and partnerships, must comply.
Types include invoices, credit notes, debit notes, and refund notes.
Implementation begins with businesses having an annual turnover exceeding RM100 million from 1 August 2024.
For taxpayers with audited financial statements, it's based on the annual turnover or revenue stated in the statement of comprehensive income for the financial year 2022. For those without audited statements, it's based on the annual revenue reported in the tax return for the year of assessment 2022.
Yes, exemptions apply to certain individuals and entities such as rulers, government bodies, and individuals not conducting business.
Yes, entities owned by exempted persons are still required to implement e-Invoice according to the implementation timeline.
The e-Invoice implementation date for new businesses or operations starting from 2023 is 1 July 2025.
Yes, taxpayers can opt to participate voluntarily in the implementation of e-Invoice earlier, regardless of their annual turnover or revenue.
MyInvois Portal Information
The MyInvois Portal is LHDN's free e-invoicing solution that allows taxpayers to create, submit, validate, and manage e-Invoices without needing their own accounting or ERP system. It is especially for taxpayers who do not use a business system with API integration.
Main features include profile management (users, taxpayers, representatives, ERP systems, intermediaries), document management (submit, view, reject, cancel, print), access via MyTax Portal, and both sandbox (testing) and production environments. Refer to the LHDN MyInvois Portal User Guide for the full list.
Taxpayers can retrieve and verify their Tax Identification Number (TIN) through the MyTax Portal. The TIN is required for e-Invoice submission and for identifying the supplier and buyer in e-Invoices.
Taxpayers log in to the MyInvois Portal via MyTax Portal, create the e-Invoice with the required details (supplier, buyer, items, amounts), and submit for validation. The system validates the data and returns an IRBM Unique Identifier Number upon successful validation. Refer to the MyInvois Portal User Guide for step-by-step instructions.
During validation, LHDN checks the e-Invoice data for completeness and compliance. If valid, the system issues an IRBM Unique Identifier Number and the e-Invoice is considered validated. If invalid, the submission is rejected with error details.
Taxpayers are notified through the MyInvois Portal (and, where applicable, via API response). The validation result, including the IRBM Unique Identifier Number for validated e-Invoices or rejection reasons, is shown in the portal. Refer to LHDN for notification options.
A validated e-Invoice can be shared by providing the IRBM Unique Identifier Number or by generating and sharing a visual representation (e.g. PDF) of the validated e-Invoice from the portal or from the taxpayer's system.
Yes. A validated e-Invoice can be rejected or cancelled by the issuer within the 72-hour timeframe specified by LHDN. After 72 hours, rejection or cancellation is not allowed; adjustments require credit note, debit note, or refund note e-Invoices as appropriate.
Within 72 hours of validation, the issuer can reject or cancel the e-Invoice through the MyInvois Portal or via API. The exact steps are set out in the MyInvois Portal User Guide and the e-Invoice guideline.
No. After 72 hours, the validated e-Invoice cannot be rejected or cancelled. Any correction or reversal must be done by issuing a credit note, debit note, or refund note e-Invoice that references the original e-Invoice, as per the e-Invoice guideline.
If the 72-hour window has passed, taxpayers must use the appropriate follow-up documents (credit note, debit note, or refund note e-Invoice) to correct or reverse the transaction. Refer to the LHDN e-Invoice guideline for the correct document type and the "Original e-Invoice Reference Number" field.
The 72-hour timeframe allows issuers to correct genuine errors (e.g. wrong amount or buyer) by rejecting or cancelling the e-Invoice. After 72 hours, the e-Invoice is treated as final for that document, and changes must be made through credit/debit/refund notes to maintain an audit trail.
Some types of income or expenses (e.g. certain exemptions, specific industry treatments) may have special e-Invoice treatment. Refer to the LHDN e-Invoice guideline and industry-specific FAQs (e.g. financial services, healthcare) for details.
Taxpayers should refer to the LHDN e-Invoice guideline, industry-specific FAQs, and the e-Invoice Q&A forum. For complex cases, they may contact LHDN or consult a qualified advisor.
For transactions with exempted persons (e.g. individuals not conducting business), the e-Invoice guideline may allow specific placeholders or simplified buyer details in certain cases. Refer to the LHDN e-Invoice guideline and specific FAQs for the exact fields and values allowed (e.g. "General Public", "NA").
The TIN (Tax Identification Number) identifies the buyer or supplier. For exempted persons or where TIN is not available, the guideline may specify alternative values (e.g. a designated code) to be used. Refer to the LHDN e-Invoice guideline for transaction types involving exempted persons.
Taxpayers should ensure they are registered with LHDN and that their MyTax account is active. If TIN retrieval issues persist, they should contact LHDN (e.g. via the HASiL contact centre or portal) for assistance.
The IRBM Unique Identifier Number is the unique reference issued by LHDN upon successful validation of an e-Invoice. It is used to identify the e-Invoice for sharing, for follow-up documents (credit/debit/refund notes), and for audit and compliance purposes.
For portal access and user guides, see the LHDN website and our Malaysia E-Invoice update (June 2024) article.
E-Invoice API Mechanism Information
The e-Invoice API allows businesses to submit and manage e-Invoices programmatically, with features such as validation, document submission, and retrieval. For the full list of API capabilities, refer to the LHDN e-Invoice API documentation and SDK.
The API model is suitable for businesses with high transaction volumes and requires direct integration with existing systems, while the MyInvois Portal is more accessible for all taxpayers.
Businesses should consider system integration requirements, technical capability, transaction volume, and compliance with LHDN API specifications. Refer to the LHDN e-Invoice guideline and developer documentation for detailed considerations.
Peppol service providers can facilitate e-Invoice transmission via the Peppol network where applicable. For the specific role and requirements in Malaysia's e-Invoice framework, refer to the LHDN e-Invoice guideline.
Yes. Businesses may use technology providers that integrate with LHDN's e-Invoice system via the approved API mechanism. Refer to the LHDN e-Invoice guideline for the list of approved transmission methods and providers.
Considerations include ease of use for lower volume taxpayers, no direct system integration required, and access via the MyTax Portal. For full details and user guides, refer to the LHDN MyInvois Portal information and our Insights articles.
For technical details and SDK updates, see the official LHDN developer documentation and our Insights articles.
Additional e-Invoice Information
The IRBM Unique Identifier Number is the unique reference issued by LHDN upon successful validation of an e-Invoice. It is used to identify the e-Invoice for sharing, for follow-up documents (credit/debit/refund notes), and for audit and compliance purposes.
Taxpayers can create and submit e-Invoices via (1) the MyInvois Portal (free, web-based, via MyTax Portal) or (2) an integrated system using the e-Invoice API. Choose MyInvois for lower volume or no system; choose API for higher volume and automation. Refer to the LHDN e-Invoice guideline for the full list of transmission options.
The PDF visual representation provides a human-readable record of the validated e-Invoice that can be shared with buyers, retained for records, and used for display or printing. It typically includes the IRBM Unique Identifier Number and key transaction details, and is recognised as a valid document when it corresponds to a validated e-Invoice in LHDN's system.
Review the validation error message or reason returned by the system, correct the data (e.g. TIN, amounts, mandatory fields) as per the e-Invoice specification, and resubmit. If the issue persists, refer to the LHDN e-Invoice guideline, MyInvois User Guide, or contact LHDN for assistance.
Log in to the MyTax Portal and retrieve the TIN from the taxpayer profile or account information. Verify that the TIN matches the one used in your business registration. The same TIN must be used consistently in e-Invoice submissions. If you cannot retrieve it, ensure your MyTax account is active and contact LHDN if needed.
Consider transaction volume (low vs high), whether you have an existing accounting or ERP system, technical capability for API integration, cost of integration vs using the free portal, and compliance timeline. MyInvois suits smaller volume and no integration; API suits automation and bulk submission. Refer to the LHDN guideline and our Insights articles for a comparison.
Use correct TINs for supplier and buyer; double-check amounts, tax codes, and item descriptions; ensure all mandatory fields are completed as per the e-Invoice specification; and use validation or preview features in MyInvois or your system before submission. Implementing internal checks and staff training also helps reduce errors.
Non-compliance may result in penalties, enforcement action, or disallowance of claims as specified under Malaysian tax laws and the e-Invoice guideline. Taxpayers should implement by their mandated date and refer to LHDN for the latest penalty and enforcement information.
Yes. Taxpayers can seek assistance from IRBM (LHDN) through the HASiL contact centre, MyTax Portal, e-Invoice Q&A forum, and official guidelines and user guides. For technical or implementation support, refer to the LHDN website and published e-Invoice resources.
Yes. When vouchers are sold for consideration, an e-Invoice must be issued for that supply. When vouchers are given away free (no consideration), the treatment may differ; refer to the LHDN e-Invoice guideline on vouchers and gift cards for the exact requirements.
No. Expiry of a voucher without redemption does not constitute a supply of goods or services, so an e-Invoice is not required for the expiry itself. For any consideration already received when the voucher was sold, the e-Invoice would have been issued at the time of sale. Refer to the LHDN e-Invoice guideline for voucher expiry treatment.
Yes. Upon redemption of a refundable voucher, the supplier supplies goods or services. An e-Invoice is required for that supply. The treatment may differ if the voucher was previously sold and already invoiced; refer to the LHDN e-Invoice guideline on refundable vouchers for full details.
Yes. When a non-refundable voucher is redeemed, the supplier supplies goods or services to the holder. An e-Invoice must be issued for that supply. For the initial sale or issue of the voucher, refer to the LHDN e-Invoice guideline on vouchers for when an e-Invoice is required.
Yes. When a purchase-with-purchase voucher is given (e.g. upon meeting a spending threshold), the voucher itself may be a supply or part of a promotion—refer to the LHDN e-Invoice guideline for whether an e-Invoice is required for the voucher. When goods or services are supplied and settled using such vouchers, an e-Invoice is required for that supply of goods or services. For the exact treatment of purchase-with-purchase and similar promotions, refer to the LHDN e-Invoice guideline on vouchers and gift cards.
For e-Invoice treatment for vouchers, gift cards, and other specific scenarios, refer to the LHDN e-Invoice guidelines and industry-specific FAQs on the LHDN website.
Read our e-Invoice articles →