# e-Invoice

> Malaysia's mandatory electronic invoicing system, administered by LHDN through the MyInvois platform, rolled out in phases by business turnover.

- Category: glossary
- Language: en
- Status: published
- Updated: 2026-07-10
- Canonical: https://negaraku.md/en/glossary/e-invoice

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**Bahasa Malaysia:** Invois Elektronik · **English:** e-Invoice · **中文:** 电子发票

e-Invoice is Malaysia's national electronic invoicing initiative,
administered by LHDN through the MyInvois platform. Rather than issuing a
conventional invoice in whatever format a business chooses, in-scope
businesses must generate a structured invoice that is transmitted to and
validated by LHDN, either directly via the MyInvois portal or through an
Application Programming Interface (API) integration, before or shortly after
it reaches the buyer.

## In practice

The requirement is being phased in based on annual turnover, with larger
businesses brought into scope first and smaller businesses following in
later phases. Once in scope, a business generally needs e-Invoices for
transactions with other businesses, government agencies, and consumers,
covering standard invoices as well as adjustments like credit and debit
notes. Because e-Invoice data feeds directly into LHDN's systems, it is
widely expected to sharpen tax compliance monitoring and reduce the scope
for under-reporting — which also means recordkeeping and invoicing systems
often need updating well before a business's compliance date arrives.

## Related terms

- [SST](/en/glossary/sst)
- [LHDN](/en/government/lhdn)

## Sources

- LHDN e-Invoice Guideline — https://www.hasil.gov.my/e-invois/ (LHDN)

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Source of truth: https://github.com/negaraku-md/NegaraKu.md
License: CC BY-SA 4.0