Guide · LHDN e-Invoicing
e-Invoicing in Malaysia, explained
Who has to issue e-Invoices, the dates that matter, how MyInvois works, and how to get your business ready — in plain English.
Last reviewed 8 October 2026 against the IRBM e-Invoice Guideline (v4.6) and Specific Guideline (v4.9).
What is e-Invoicing?
Malaysia's e-Invoicing system, run by the Inland Revenue Board (LHDN, also written IRBM), replaces the habit of simply emailing a PDF invoice. Each invoice is sent to LHDN's MyInvois platform as structured data. MyInvois validates it, usually within moments, and gives it a unique identifier and a validation link. Only then is it a valid e-Invoice.
The aim is cleaner records for tax, fewer manual errors, and better visibility of cash flow, for you as well as for LHDN.
Who must issue, and from when
The rollout is phased by your annual turnover or revenue. Your phase is set by your 2022 audited accounts (or your year of assessment 2022 tax return) and does not change if your turnover changes later.
| Phase | Annual turnover or revenue | Mandatory from |
|---|---|---|
| Phase 1 | More than RM100 million | 1 August 2024 |
| Phase 2 | More than RM25 million, up to RM100 million | 1 January 2025 |
| Phase 3 | More than RM5 million, up to RM25 million | 1 July 2025 |
| Phase 4 | Up to RM5 million (businesses under RM1 million are exempt) | 1 January 2026 |
- Exempt: taxpayers with annual turnover or revenue of less than RM1,000,000 are currently exempt. You may still choose to adopt e-Invoicing voluntarily.
- New businesses: special dates apply to businesses started from 2023 onwards. Check the guideline or ask your tax adviser.
- Even if you are exempt, your suppliers may issue e-Invoices to you, so you may still receive them.
The relaxation period
For businesses with turnover of up to RM5 million (Phase 4), LHDN's interim relaxation period runs until 31 December 2027. During it you may issue consolidated e-Invoices for all your transactions, and LHDN will not take prosecution action under Section 120 of the Income Tax Act 1967 for non-compliance, provided you comply with the consolidated e-Invoice requirement.
That is time to prepare, not a reason to wait: when the period ends you will need to issue individual e-Invoices where buyers require them. Starting early, with clean customer and tax data, makes the switch easier. Earlier phases' relaxation periods have already ended.
How it works, step by step
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1
Issue
You raise the invoice in your accounting or POS system, with your buyer's TIN and the correct tax and classification codes.
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2
Submit
The invoice is sent as structured data (not a PDF) to LHDN's MyInvois system for validation.
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3
Validate
MyInvois checks it in near real-time and returns a unique identifier, the validation date and time, and a validation link.
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4
Share
You give the validated e-Invoice to your buyer. The buyer can ask to reject it within 72 hours if something is wrong.
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5
Correct if needed
If there is an error, the supplier cancels within 72 hours of validation and issues a new e-Invoice.
Consolidated e-Invoices
When a customer doesn't need an e-Invoice (for example an ordinary retail sale), you give them a normal receipt. You can then add those sales together and submit one consolidated e-Invoice to LHDN each month, within seven calendar days after the month end. During the relaxation period above, eligible businesses may use consolidated e-Invoices for all their transactions.
Get ready: a checklist
- Your business's Tax Identification Number (TIN) and registration number (BRN or equivalent).
- Access to the MyTax portal and MyInvois, with your business registered for e-Invoicing.
- Your buyers' TINs, so that each invoice carries correct buyer details.
- Invoicing software that can send e-Invoices to MyInvois, or a plan to use the MyInvois portal directly.
- Item classification and tax type set up correctly (for example SST where it applies).
- A routine for consolidated e-Invoices if you sell to customers who don't need one.
How Airevo Accounting helps
e-Invoicing from the same system that keeps your books
Submit invoices to MyInvois
Send invoices from your accounting data, so details are entered once instead of retyped into another tool.
See the outcome
Track whether each invoice was accepted or rejected, and read the reason and code when LHDN rejects one.
Cancel or correct
Cancel an accepted e-Invoice inside the 72-hour window, and correct it afterwards with a credit, debit or refund note linked to the original invoice.
Consolidated e-Invoices
Mark an invoice as consolidated for buyers who don't need an individual e-Invoice.
Tax types mapped
Sales and service tax, exempt and zero-rated items are mapped to LHDN's tax type codes.
Your own credentials
You connect your own MyInvois credentials, so submissions are made under your business, not ours.
And when you're ready: Accounting → Inventory → POS → CRM → E-Commerce → AI automation, on the same data.
Frequently asked questions
Do I have to issue e-Invoices?
It depends on your annual turnover or revenue. Businesses with turnover under RM1 million are exempt. Everyone above that is already inside a mandatory phase; the last, for businesses up to RM5 million, started on 1 January 2026.
What if my business is in the RM1 million to RM5 million group?
You are in Phase 4. The mandatory date was 1 January 2026, but LHDN has an interim relaxation period running until 31 December 2027. During it you may issue consolidated e-Invoices for all your transactions, and LHDN will not take prosecution action under Section 120 of the Income Tax Act 1967 for non-compliance, provided you comply with the consolidated e-Invoice requirement.
What is a consolidated e-Invoice?
A single e-Invoice that summarises many transactions with buyers who don't need an individual e-Invoice. It is submitted monthly, within seven calendar days after the month end.
Can I fix a mistake after the invoice is validated?
Within 72 hours of validation, the supplier can cancel the e-Invoice and issue a new one, and the buyer can ask for it to be rejected. After that, corrections are made with a credit note (reduces the invoice, no money returned), a debit note (adds charges) or a refund note (money returned). Airevo Accounting can issue all three, each linked to the original e-Invoice.
Is a PDF invoice still enough?
No. For businesses in scope, the invoice must be submitted to MyInvois for validation; a PDF alone is not an e-Invoice. The validated version, with its unique identifier and validation link, is what counts.
I missed e-Invoices or made errors. What now?
LHDN launched a Special Voluntary Disclosure Programme running from 7 July 2026 to 31 December 2027 for taxpayers who missed e-Invoices or submitted ones with errors. Speak to your tax adviser about whether it applies to you.
Does Airevo replace my accountant or tax adviser?
No. This page is general information, not tax advice. Check your own obligations with your tax adviser or LHDN.
Sources: IRBM e-Invoice Guideline, IRBM e-Invoice Specific Guideline. This page is general information, not tax or legal advice, and Airevo is not affiliated with LHDN. Rules and dates change; always confirm with LHDN or your tax adviser.
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