2025-02-12·MY·MyInvois
MANDATEPhase 3 taxpayers brought into scope
LHDN confirms RM150k–RM25m turnover band joins MyInvois from 1 July 2025.
Effective 2025-07-01Source
MANDEXA
System status
LIVE DATA SYNC
EI
All countriesMY · B2B MY · B2G
Malaysia
LiveLHDN MyInvois clearance — phased rollout by turnover from Aug 2024.
APAC · ISO MY · Last updated 2025-02-25
01
Country overview
Status
Live
Maturity
Implementing
CTC model
Clearance
Go-live
2024
Peppol
Supported
E-reporting
Required
B2G
Mandatory
B2B
Phased
By turnover bands through 2025
B2C
Mandatory
Taxpayers in scope
—
Main authority
LHDN (Inland Revenue Board)
Next deadline
2025-07-01
Phase 3 — taxpayers RM150k–RM25m
02
Regulatory timeline
- Deadline
Phase 3 — taxpayers RM150k–RM25m
03
B2B requirements
B2B status
Phased — By turnover bands through 2025
Detailed B2B requirements for Malaysia are being curated. The structure here will populate as the regulatory body publishes guidance.
04
B2G requirements
B2G status
Mandatory
Detailed B2G requirements for Malaysia are being curated. The structure here will populate as the regulatory body publishes guidance.
05
Mandatory invoice fields
Fields required for a compliant electronic invoice under the currently applicable specification.
Format
MyInvois (UBL 2.1)
Specification
SDK 1.1 (UBL 2.1 v1.1 documents)
Syntax
UBL 2.1 (XML or JSON)
Last verified
2026-08-01
Transaction
Requirement
| Field / Business term | ID | Requirement | Description |
|---|---|---|---|
| Document information | |||
| e-Invoice code / number | e-Invoice Code | mandatory | Supplier's internal document reference number. |
| e-Invoice type code | e-Invoice Type | mandatory | 01 Invoice, 02 Credit note, 03 Debit note, 04 Refund note (plus self-billed 11–14). |
| e-Invoice version | e-Invoice Version | mandatory | Version of the MyInvois document (e.g. 1.1). |
| Date and time of issuance (UTC) | Issue date/time | mandatory | Issue date and time; must be within 72 hours of submission. |
| Invoice currency code | Currency | mandatory | Currency of the invoice. |
| Seller | |||
| Supplier TIN | Supplier TIN | mandatory | LHDN Tax Identification Number of the supplier. |
| Supplier registration / identification number | Supplier ID | mandatory | BRN, NRIC, passport or army number of the supplier. |
| Supplier MSIC code and business activity | Supplier MSIC | mandatory | 5-digit Malaysia Standard Industrial Classification code with description. |
| Supplier address and contact number | Supplier address/contact | mandatory | Full address incl. state code and country, plus contact telephone. |
| Buyer | |||
| Buyer TIN | Buyer TIN | mandatory | Buyer TIN; general public TIN (EI00000000010) is used for consolidated B2C invoices. |
| Buyer registration / identification number | Buyer ID | mandatory | BRN / NRIC / passport of the buyer. |
| Buyer name, address and contact number | Buyer address/contact | mandatory | Buyer identification details. |
| VAT / Tax | |||
| Tax type | Tax type | mandatory | Sales tax, service tax, tourism tax, exempt (E) or not applicable. |
| Tax rate and tax amount | Tax rate / amount | mandatory | Rate and computed tax per line and in total. |
| Invoice totals | |||
| Total excluding tax | Total excl tax | mandatory | Sum of amounts payable excluding tax. |
| Total including tax | Total incl tax | mandatory | Total payable including tax. |
| Total payable amount | Total payable | mandatory | Final amount due after rounding. |
| Invoice lines | |||
| Item classification code | Classification | mandatory | MyInvois classification code (001–045) for each line item. |
| Description of product or service | Description | mandatory | Line item description. |
| Unit price | Unit price | mandatory | Price per unit. |
20 fields · valid from 2024-08-01 Official specification
06
Technical requirements
Accepted formats
UBL 2.1 (MyInvois)
XML standards
Pending curation
EN 16931 alignment
Pending curation
Peppol
Peppol BIS 3.0 supported
Country-specific CIUS
Pending curation
Validation rules
Pending curation
Mandatory fields
Pending curation
Buyer reference
Pending curation
Seller / buyer identifiers
Pending curation
VAT number requirements
Pending curation
Endpoint identifiers
Pending curation
Transmission channels
MyInvois PortalMyInvois APIPeppol (planned)
APIs / portal
Pending curation
Digital signatures
Pending curation
Archiving format
Pending curation
Retention
Pending curation
07
VAT & tax calculation
VAT calculation reference for Malaysia is being curated. The same structure (rates, reverse charge, rounding, credit notes, corrections) will populate once available.
08
E-reporting / CTC
Clearance via MyInvois with unique IRBM ID + QR.
Required
Yes
Model
Clearance
09
Authorities & official links
Authorities
Format publishers & specs
No format publishers logged yet.
10
News & updates
11
Practical implementation notes
Implementation playbook for Malaysia will be added with ERP-perspective notes covering master data, onboarding, mapping, error handling, reconciliation and go-live risks.