e-Invoice is Malaysia's mandatory electronic invoicing system, administered by LHDN through the MyInvois platform. Instead of a free-form invoice, businesses must generate a structured e-invoice validated by LHDN in near real time for each transaction. It is being rolled out in phases, with larger businesses required to comply first.
- Administered by LHDN via the MyInvois platform
- Requires structured, LHDN-validated invoices rather than free-form documents
- Rolled out in phases based on annual business turnover
- Applies to most B2B, B2G and B2C transactions once a business is in scope
Who this applies to: Business owners, accountants and finance teams preparing for or managing e-Invoice compliance.
On this page
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
Sources
- LHDN e-Invoice Guideline — LHDN