E-invoicing in Malaysia | LHDN E-invoice

Determine today submit your invoices to LHDN's myINVOIS portal via API or manual input

What is e-invoice?

3 Type of E-invoices

  • Standard E-Invoice

    Generate e-invoices using AutoCount Accounting or Cloud Accounting, and then upload them to the AutoCount E-Invoice Platform (AIP) for submission to the LHDN MyINVOIS system.

  • Consolidated e-Invoice

    Retail and F&B businesses can easily create LHDN-compliant e-Invoices for B2C transactions using AutoCount POS. They can then directly upload these invoices to LHDN. Business owners with multiple stores can consolidate e-Invoices using the POS Solution. With a click, invoices from each outlet can be combined while meeting LHDN regulations. Customers can scan the QR code on the receipt and provide details to request an e-Invoice, simplifying the process. Once details are submitted, the AutoCount AIP generates the e-Invoice.

  • Self-Billed e-Invoice

    For businesses dealing with a lot of transactions, like international procurement or paying commissions, self-billed e-Invoices can be complex. With AutoCount's e-Invoice solution, you can easily transfer details from purchase invoices and payment vouchers to self-billed e-Invoices, saving time and avoiding manual entry.

Benefits in E-Invoicing

Using e-invoicing helps businesses in many ways

Work Faster

E-invoicing makes things go quicker and more accurate, so there are fewer mistakes and payments happen faster.

Save Money

E-invoicing stops the need for paper, stamps, or doing things by hand, which costs less.

Follow Rules Better

It helps to stick to tax rules and do things right, so there are fewer mistakes and no fines.

Common e-invoice Formats and Standards

E-invoicing uses the same patterns and rules for invoices, making sure they all look and say the same things. This helps them move easily between different computer systems.

JSON (JavaScript Object Notation)

Simple format easy for people and computers to read. More people using it for e-invoices because it's easy and works well with different systems.

XML (eXtensible Markup Language)

A flexible way to describe information in a format that's easy for people to read. Many people use it for e-invoices because it's flexible and easy to understand.

When is the e-Invoice Implementation Timeline?

We'll introduce e-invoices step by step to make the change easy. We've planned how to do it, considering how much money businesses make, so everyone has enough time to prepare and get used to e-invoices.

Targeted Taxpayers

Implementation Date

Taxpayers with an annual turnover or revenue of more than RM100 million

1 August 2024

Taxpayers with an annual turnover or revenue of more than RM25 million and up to RM100 million

1 January 2025

All taxpayers

1 July 2025

Who are the taxpayers in e-Invoice?

According to LHDN, all businesses in Malaysia will have to use e-invoices soon. But what does "taxpayer" mean?

In Malaysia, a taxpayer is someone or a group that earns money and must pay taxes to the government. These taxes help the government run the country by funding services like roads, healthcare, and schools.

According to the Income Tax Act 1967, a taxpayer can be anyone or any organization that has to pay income tax in Malaysia. This includes individuals, companies, and other groups that make money in the country.

So, taxpayers are basically anyone or any organization that earns taxable income in Malaysia. Almost everyone or every entity, except for some exceptions, will have to use e-invoices, according to the e-invoicing guide.

Overview of the e-Invoice Model

Taxpayers can pick how they want to send e-invoices to LDHN based on their situation and what they need for their business. This makes switching to e-invoices easier.

Taxpayers have two options for sending electronic invoices:

MyInvois Portal

Application Programming Interface (API)

How e-invoice works In Autocount software?

E-invoicing in AutoCount POS, Autocount Accounting, AutoCount Cloud Accounting, and AutoCount Onesales is facilitated by the AutoCount E-Invoice Platform (AIP). This platform automatically sends every invoice to the LHDN MyINVOIS portal. We developed the AIP to simplify e-invoice submissions to the LHDN MyINVOIS portal. If you have a large number of invoices to submit, let the AIP handle it to save time compared to manual submission.

Our AutoCount E-Invoice Solution automates the generation and submission of consolidated and self-billed e-invoices directly from the AutoCount E-Invoice Solution. In case the LHDN MyINVOIS server experiences downtime, the Autocount E-Invoice Portal (AIP) will keep trying to submit all e-invoices to LHDN until they are successfully processed. This solution streamlines the invoice submission process to LHDN without manual intervention, making it fully automated.

AutoCount einvoice platform workflow

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Frequently Asked Questions

e-Invoices are required for both domestic and international transactions, including imports and exports.

Taxpayers who meet the annual turnover or revenue threshold specified in Section 1.5 of the e-Invoice Guideline must issue and submit e-Invoices for validation by the IRBM according to the set timeline.

Right now, all industries in Malaysia must follow LHDN’s e-invoice rules. But some people, types of money earned and spending might not have to use e-invoices.  You can find out more about this in Section 1.6 of the LHDN e-incoive Guideline.

Suppliers are required to obtain buyer’s details from the foreign buyers for the purposes of e-Invoice issuance.

In relation to TIN to be input in the e-Invoice, supplier may use “EI00000000020” for foreign buyers without TIN. Refer to Section 10.5 of the e-Invoice Specific Guideline for further details.

yes, thereis a 72-hour timeframe for the supplier to cancel the LHDN e-invoice

  • To issue an LHDN e-invoice to foreign buyers without a TIN (Taxpayer Identification Number), suppliers should obtain the buyer’s details
  • If a TIN is required, but the foreign buyer lacks one, suppliers can use the placeholder “EI00000000020.”

No, LHDN e-invoice is not limited to transactions within Malaysia. It is applicable toboth domestic and cross-border transactions, which include  import and export activities.

Yes, a refund note LHDN e-invoice is required for returning money to buyers unless the payment was made in error by buyers, there was an overpayment by buyers, or it involves returning security deposits.

IRBM validation includes a series of checks to ensure the LHDN e-invoice submitted to IRBM conforms to the LHDN e-invoice format and data structure as specified by IRBM. Refer to section 2.4.3 of the LHDN e-invoice guideline for further details.

yes, the supplier will be able to create LHDN e-invoice in draft or proforma. LHDN e-invoice will only be accepted for tax purposes once the validation is successful.

Yes, a refund note e-Invoice is required for return of monies to buyers, with the following exception:

  1. Payment made wrongly by buyers
  2. Overpayment by buyers
  3. Return of security deposits

IRBM is actively conducting a series of engagement sessions with industry players, tax practitioners, professional bodies and identified stakeholders to provide comprehensive information regarding the implementation of e-Invoice in Malaysia including:

  1. Sharing the planning of action plans, strategies, and status developments regarding the implementation of e-Invoice; and
  2. Obtaining feedback and views through two-way communication between IRBM and taxpayers on the implementation of e-Invoice.

IRBM will adopt the Continuous Transaction Control (CTC) Model where the validation is done in near real-time by IRBM.

Yes, all businesses will be required to issue e-Invoice in accordance to the phased mandatory implementation timeline, which is based on the business’ annual turnover or revenue threshold.

IRBM validation includes a series of checks to ensure the
e-Invoice submitted to IRBM conforms to the e-Invoice format and data structure as specified by IRBM. Refer to section 2.4.3 of the e-Invoice Guideline for further details.l.

An e-Invoice may be required for disbursements and reimbursements, subject to the situation. Refer to Section 5 of the e-Invoice Specific Guideline for further details.

For any queries regarding the LHDN e-invoice implementation in Malaysia, kindlysend an email to myinvois@hasil.gov.my

All taxpayers, including companies, must implement LHDN e-invoice based on their
annual turnover or revenue as reported in the FY22 Audited Financial Statements.

All Malaysian businesses must issue LHDN e-invoices based on a phasedimplementation timeline linked to their annual turnover or revenue threshold, facilitating a smooth transition for businesses of varying sizes.

Yes, a Software Development Kit (SDK) will be provided to facilitate system integration

  • Suppliers have no specific timeframe for LHDN e-invoice adjustments and can followtheir company policies.
  • Foreign suppliers and buyers, not using the MyInvois System, make adjustments through specific LHDN e-invoices like debit notes, credit notes, or refund notes
  • No, the supplier cannot edit LHDN e-invoice information after it has been verifiedbyIRBM.
  • If changes are needed, the supplier should cancel the LHDN e-invoice within 72 hours from the time of validation and reissue a new LHDN e-invoice or use a debit note, credit note, or refund note LHDN e-invoice to adjust the original LHDN e-invoice.
  • After 72 hours from the time of validation, a new LHDN e-invoice must be issuedtomake any changes.
  • An LHDN e-invoice may be necessary for disbursements and reimbursements depending on the situation.