LHDN E-Invoicing Malaysia - E-Invoice

e-Invoice Introduction

An e-Invoice is a digital representation of a transaction between a supplier and a buyer. e-Invoice replaces paper or electronic documents such as invoices, credit notes, and debit notes.

An e-Invoice contains the same essential information as traditional document, for example, supplier’s and buyer’s details, item description, quantity, price excluding tax, tax, and total amount, which records transaction data for daily business operations.

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With SQL Accounting Software, you not only get compliance but also a trusted partner for your accounting needs.

Act Now - Limited-Time Offers

Don't miss out on these limited-time offers that make E-Invoice compliance a breeze:

Free RM 1000 SQL E-Invoice Module: Valid until 31st December 2023
50% Grant Approval Within 5 Days
Available for Sole Proprietors
Limited to the First 20,000 Companies

These offers are available on a first-come, first-served basis. Act quickly to secure your spot and ensure a smooth transition to E-Invoice compliance.

Benefits of e-Invoice

The implementation of e-Invoice not only provides seamless experience to taxpayers, but also improves business efficiency and increases tax compliance. Overall benefits include:

eInvoice Software Benefit

Unified invoicing process
Streamlining of transaction document creation and submission, and automation of data entry for transactions made

eInvoice Software - Benefit

Facilitated tax return filing
Seamless system integration for efficient and accurate tax reporting

e-Invoice Software Benefit

Enables Streamlining of operations
Enhanced efficiency and significant time and cost savings for larger businesses

e-Invoice Software Benefits

Digitalised financial reporting
Aligns financial reporting and processes to be digitalised with industry standards for micro, small and medium-sized enterprises

Overview of e-Invoice

To facilitate transition to e-Invoice, taxpayers can select the most suitable mechanism to transmit e-Invoices to IRBM, based on their business requirements and specific situation.

There are two (2) options for the e-Invoice transmission mechanisms for taxpayers selection:

MyInvois Portal
- A portal hosted by IRBM
- Accessible to all taxpayers at no cost
- Also accessible to taxpayers who need to issue e-Invoice where Application Programming Interface (API) connection is unavailable
Application Programming Interface (API)
- An API is a set of programming code that enables direct data transmission between the taxpayers’ system and MyInvois system
- Requires upfront investment in technology and adjustments to taxpayers existing systems
- Ideal for large taxpayers or businesses with substantial transaction volumes

The figure below demonstrates an overview of the e-Invoice workflow from the point a sale is made or transaction is undertaken, and an e-Invoice is issued by the supplier via MyInvois Portal or API, up to the point of storing validated e-Invoices on IRBM’s database for taxpayers to view their respective historical e-Invoices.

eInvoice format : XML & JSON

eInvoice Format

Non eInvoice format :

non einvoice format

How e-Invoice works ?

	1. Issuance of e-Invoice When a sale or transaction is made (including e-Invoice adjustments), the supplier creates an e-Invoice and shares it to IRBM via MyInvois Portal or API for validation
2. Validation of e-Invoice IRBM validation is performed in real-time, ensuring that the e-Invoice meets the necessary standards and criteria. Once validated, the supplier will receive a Unique Identifier Number from IRBM vis MyInvois Portal or API
	3. Notification of Validated e-Invoice IRBM will inform both the supplier and buyer once e-Invoice has been validated via MyInvois Portal or API
4. Sharing of e-Invoice Upon validation, the supplier is obliged to share the cleared e-Invoice (embedded with a QR code) with the buyer. The QR code can be used to validate the existence and status of the e-Invoice via MyInvois Portal.
	5. Rejection or cancellation of e-Invoice Upon issuance of e-Invoice, a stipulated period of time is given to : - Buyer to request for rejection of the e-Invoice - Supplier to perform cancellation of e-Invoice Rejection request or cancellation must be accompanied by justifications.
6. MyInvois Portal Supplier and buyer will be able to obtain a summary of the e-Invoice transactions via MyInvois Portal.

The figure below demonstrates an overview of the e-Invoice workflow from the point a sale is made or transaction undertaken, and an e-Invoice is issued by the supplier via MyInvois Portal or API, up to the point of storing cleared e-Invoices on LHDNM’s database for taxpayers to view their respective historical e-Invoices.

LHDN eInvoice

e-Invoice Implementation Timeline

e-Invoice will be implemented in phases to ensure smooth transition. The roll-out of e-Invoice has been planned with careful consideration, taking into account the turnover or revenue thresholds, providing businesses with sufficient time to adapt. Below is the e-Invoice implementation timeline:

Targeted Taxpayers	Implementation Date
Taxpayers with an annual turnover or revenue of more than RM100 million	1 August 2024
Taxpayers with an annual turnover or revenue of more than RM25 million and up to RM100 million	1 January 2025
All taxpayers	1 July 2025

E-INVOICE GUIDELINE

Download e-Invoice Guideline Version 2.1 (published on 28 October 2023)
Download e-Invoice Specific Guideline Version 1.1 (published on 28 October 2023)
Download e-Invoice Catalogue (published on 12 October 2023)

E-INVOICE MEDIA RELEASES

FEEDBACK OR ENQUIRIES ON E-INVOICE

For any feedbacks or enquiries on e-Invoice, kindly email [email protected]