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
Electronic invoicing in Malaysia is being introduced through a Continuous Transaction Controls (CTC) model overseen by the Inland Revenue Board of Malaysia (LHDN). The system, known as MyInvois, requires businesses to transmit invoice data in real time to the tax authority for validation before it becomes legally effective. The mandate applies to B2B, B2G, and eventually B2C transactions.
Invoices submitted to MyInvois are validated by LHDN and returned with a Unique Identifier (UUID) and QR code. These serve as proof of clearance and are required for the invoice to be shared with the buyer and used for downstream processes such as accounting, VAT deduction, and archiving.
Malaysia’s rollout follows a phased approach based on annual revenue thresholds, with the first wave starting in August 2024. While the default transmission format is XML via API, Malaysia also permits the use of the Peppol network via accredited Access Points for selected business scenarios, offering businesses with regional operations greater interoperability.
| Mandate Status | Mandatory / Implemented, Staggered Rollout |
| Mandate Scope | B2B, B2G, B2C |
| Model Type | Clearance |
| Government Entity | Inland Revenue Board Malaysia (IRBM) |
| Formats | JSON, UBL 2.1 |
| Infrastructure / Platform | MyInvois Platform |
| E-signature Required | Yes |
| Key Deadlines | 1 August 2024: Taxpayers with an annual turnover or revenue of more than RM100 million 1 January 2025: Taxpayers with an annual turnover or revenue of more than RM25 million and up to RM100 million 1 July 2025: Taxpayers with an annual turnover or revenue of more than RM5 million and up to RM25 million 1 January 2026: Taxpayers with an annual turnover or revenue of more than RM1 million and up to RM5 million 1 July 2026: Taxpayers with an annual turnover or revenue of up to RM1 million |
| AR Mandatory | Yes |
| AP Mandatory | Yes |
| Peppol Available | Yes |
| Domestic Transactions | Yes |
| Cross-border Transactions | Exports: Malaysian seller issues via MyInvois. Imports: Malaysian buyer issues self-billed e‑invoice. |
| Archiving Period | 7 years |
| Archiving Abroad | Allowed under certain conditions |
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