MyInvois Portal
A portal hosted by LHDN, accessed through MyTax, where e-invoices can be created and submitted manually.
LHDN Compliance
Malaysia e-invoicing, explained simply
LHDN is rolling out e-invoicing in phases through its MyInvois system. Here is what it means for your business, and how Invocore helps you comply without replacing your ERP.
This page summarises LHDN's published guidance in plain language. Rules are updated from time to time, so always confirm your obligations with LHDN or your tax adviser.
Overview
What is LHDN MyInvois?
MyInvois is the e-invoicing system run by the Inland Revenue Board of Malaysia (LHDN / IRBM). Instead of only issuing invoices to your customers, businesses submit e-invoices to LHDN for validation.
LHDN describes e-invoicing as enabling near real-time validation and storage of transactions, covering business-to-business, business-to-consumer and business-to-government transactions.
Source: LHDN e-Invoice GuidelineSubmission models
Two ways to submit e-invoices
LHDN provides two transmission mechanisms. Taxpayers can choose the one that suits their business:
API
Direct integration between your system and MyInvois. This is the model Invocore uses.
Rollout
Implementation timeline
LHDN implements e-invoicing in phases based on annual turnover or revenue:
- 1Annual turnover or revenue of more than RM100 million1 August 2024
- 2More than RM25 million and up to RM100 million1 January 2025
- 3More than RM5 million and up to RM25 million1 July 2025
- 4Up to RM5 million1 January 2026
LHDN states that taxpayers with annual turnover or revenue below RM3 million are exempted. New businesses have separate dates in the guideline.
Source: LHDN e-Invoice Implementation TimelineRelaxation
Interim relaxation period
LHDN's Specific Guideline sets out an interim relaxation period for each phase:
More than RM100 million
1 August 2024 to 31 January 2025
More than RM25 million and up to RM100 million
1 January 2025 to 30 June 2025
More than RM5 million and up to RM25 million
1 July 2025 to 31 December 2025
Up to RM5 million (1 January 2026 or 1 July 2026 implementation)
Until 31 December 2027
During this period taxpayers may, among other things, issue consolidated e-invoices for all transactions, and LHDN states it will not prosecute under Section 120 of the Income Tax Act 1967 for non-compliance provided the consolidated e-invoice requirements are met.
Source: LHDN e-Invoice Specific GuidelineExemptions
Who is currently exempt
LHDN's guideline lists persons currently exempted from issuing e-invoices, including:
- Foreign diplomatic offices
- Individuals who are not conducting business
- Statutory bodies, statutory authorities and local authorities, for specified collections and certain earlier transactions
- International organisations, for certain earlier transactions
- Taxpayers with annual turnover or revenue of less than RM3 million
The below-RM3 million exemption does not apply where the taxpayer has a non-individual shareholder, holding company, related company or joint venture with turnover or revenue of at least RM3 million. Suppliers selling to exempt persons must still issue e-invoices.
Source: LHDN e-Invoice GuidelineCoverage
Transactions covered
B2B
Business-to-business transactions.
B2C
Business-to-consumer transactions.
B2G
Business-to-government transactions, following a flow similar to B2B.
Self-billed e-invoices
Issued by the buyer in certain cases, for example purchases from a foreign supplier that does not use MyInvois.
Consolidated e-invoices
Transactions with buyers who do not need an e-invoice can be aggregated monthly and submitted within seven calendar days after month end.
Source: LHDN e-Invoice Specific GuidelineData
What goes into an e-invoice
LHDN's guideline states there are 55 data fields required to issue an e-invoice, grouped into eight categories:
- Address
- Business Details
- Contact Number
- Invoice Details
- Parties
- Party Details
- Payment Info
- Products / Services
Submissions follow the UBL 2.1 data structure in XML or JSON format.
Source: LHDN e-Invoice GuidelineValidation
How validation works
- 1
Submit
The supplier submits the e-invoice to LHDN through the MyInvois Portal or API.
- 2
Validate
MyInvois validates it in near real-time and returns the IRBM Unique Identifier Number, date and time of validation, and a validation link.
- 3
Share
The supplier shares the validated e-invoice with the buyer. A visual copy must carry a QR code that can be used to check its existence and status.
- 4
Reject or cancel window
The buyer can request rejection, or the supplier can cancel, within 72 hours of validation.
- 5
Adjust afterwards
After 72 hours, changes are made by issuing a new e-invoice such as a credit note, debit note or refund note.
Requirements
What an e-invoice involves
Structured e-invoice data
Invoices are submitted in the LHDN XML/JSON format with the required supplier, buyer and line-item details.
Digital signature
Documents are signed with your corporate digital certificate before submission.
Validation by LHDN
Each submission is validated through MyInvois and returned with a unique identifier.
QR code for buyers
Validated e-invoices carry a QR code so buyers can verify them.
Consolidated e-invoices
Transactions with buyers who do not need an e-invoice can be consolidated monthly, as allowed under LHDN guidelines.
Invocore
How Invocore helps
Universal Middleware
Connect via REST API, SFTP or database triggers. No need to replace your ERP.
Automated mapping and signing
Invocore maps your data to the LHDN XML/JSON format and applies your digital signature.
Real-time Validation
Validate invoice data against MyInvois rules before submission to prevent rejections.
Retries and error handling
Documents are submitted to MyInvois, with retries and error management handled for you.
Instant QR Generation
Receive the validated UUID and a PDF with QR code to share with your customers.
7-Year Archiving
Store and retrieve e-invoices for the mandatory 7-year retention period.
FAQ
Compliance questions
Does my business need to comply?
It depends on your annual turnover or revenue and LHDN's phased timeline above. Confirm your exact status with LHDN or your tax adviser.
Do I need to replace my ERP or POS?
No. Invocore sits between your current system and MyInvois and connects through API, SFTP or database triggers.
What are consolidated e-invoices?
For buyers who do not require an e-invoice, LHDN allows suppliers to aggregate transactions and submit a consolidated e-invoice monthly. Invocore can generate these automatically.
Where can I read the official rules?
LHDN publishes its e-Invoice Guideline and implementation timeline on the official HASiL website. We link to them on this page.
Not sure where your business stands?
Book a free consultation and we will walk through your setup and the simplest path to MyInvois compliance.