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Malaysia is entering a new era of digital tax compliance with the phased rollout of a mandatory e-invoicing regime. Under the MyInvois platform, businesses must submit invoices for real-time validation by the tax authority, ensuring legal compliance before issuance. To stay ahead, companies should ensure their systems are ready to meet Malaysia’s structured e-invoicing requirements.
Country Situation
China’s e-invoicing ecosystem, centered on the electronic fapiao or e-fapiao, was built by the state taxation administration’s (STA) golden tax system. Having evolved through multiple golden tax generations, the latest fully digitalised electronic invoice regime enforces a central clearance model where no invoice is legally valid until it’s issued via STA-approved software, submitted in XML to the GTS/Leqi platform, and returned with a unique key and QR code.
| Mandate Status | Mandatory |
| Mandate Scope | B2B, B2G, B2C |
| Model Type | Clearance |
| Government Entity | State Taxation Administration (STA) |
| Formats | Local XML |
| Infrastructure / Platform | Golden Tax System |
| E-signature Required | XML invoices must include a cryptographic signature or qualified digital seal. Dynamic QR codes link back to STA records, enabling instant authenticity checks. |
| Key Deadlines | 2021: Pilot launch of fully digital e-fapiao in select provinces. 2023: Nationwide go-live - all newly registered taxpayers must issue e-fapiao via STA clearance system. 2024: Gradual onboarding of existing taxpayers begins (regional and industry-based batches). 2025: Full transition expected - all B2B, B2C and B2G transactions must be invoiced via the national digital clearance system. |
| AR Mandatory | Yes |
| AP Mandatory | Yes |
| Peppol Available | No |
| Domestic Transactions | Yes |
| Cross-border Transactions | Exports: Chinese exporters must issue e-fapiao for domestic tax purposes when exporting goods or services. Imports: Foreign suppliers do not issue e-fapiao into China. |
| Archiving Period | 10-year minimum retention for all invoices (original XML + visual copy). 30-year retention applies to certain accounting vouchers under broader finance rules. |
| Archiving Abroad | Records may be stored onshore or subject to China’s data-export rules - transferred abroad when proper security assessments, standard contracts or local certifications are in place. |
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