# Malaysia — e-invoicing and tax compliance

> E-invoicing mandates, regulations and Invopop coverage for Malaysia.

Country: Malaysia
ISO 3166-1 alpha-2: MY
Region: Asia
Currency: MYR
Invopop coverage: On the roadmap (Q4 2026)
Tax authority: Inland Revenue Board of Malaysia (LHDN)
Tax authority website: https://www.hasil.gov.my/en/e-invois/
E-signature requirement: required
Last updated: 2026-09-29 10:40:14

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## E-invoicing mandates by channel

| Channel | Status | Format | Infrastructure | Model | Effective date | Scope / deadline |
|---|---|---|---|---|---|---|
| B2G | Mandatory | UBL 2.1 (XML or JSON) | MyInvois | Clearance | 2024-08-01 | Phased by turnover from 1 Aug 2024 to 1 Jul 2026. Taxpayers with annual turnover below RM3 million are exempt. |
| B2B | Mandatory | UBL 2.1 (XML or JSON) | MyInvois | Clearance | 2024-08-01 | Phased by turnover from 1 Aug 2024 to 1 Jul 2026. Taxpayers with annual turnover below RM3 million are exempt. Delivery to the buyer is not regulated. Peppol, through a provider accredited by MDEC, is the preferred channel. |
| B2C | Mandatory | UBL 2.1 (XML or JSON) | MyInvois | Clearance | 2024-08-01 | Individual e-invoice when the buyer asks for one. Otherwise a consolidated e-invoice within 7 days after month end. |

Channel keys: B2G = business-to-government, B2B = business-to-business, B2C = business-to-consumer, E-Reporting = periodic transaction reporting to the tax authority.

## Invopop coverage

Formats, networks and systems Invopop supports in this country.

### MyInvois (LHDN)

Malaysia's national e-invoicing platform, run by the Inland Revenue Board of Malaysia (LHDN / IRBM). Invopop converts GOBL to UBL 2.1 and submits it to the MyInvois API for validation. It then returns the Unique Identifier Number, the validation link and the QR code.

- **Real-time validation** — Submit each invoice to MyInvois and get its Unique Identifier Number back in seconds.
- **Validation QR code** — Every PDF carries the MyInvois QR code and validation link, so the buyer can check the invoice.
- **Your ERP credentials** — You register an ERP system in the MyInvois Portal and share its client ID and secret with Invopop.
- **Invoices and notes** — Issue invoices and credit, debit and refund notes from one GOBL source.
- **Status tracking** — Follow each document through the Submitted, Valid, Invalid and Cancelled statuses.

### Peppol

OpenPeppol network with Malaysia's PINT-MY profile, governed by MDEC as the Malaysian Peppol Authority. In Malaysia, Peppol is an optional channel to deliver an e-invoice after MyInvois validates it. Delivery needs an Access Point accredited by MDEC.

- **PINT-MY profile** — Generate Peppol PINT-MY 1.3.1 in UBL, aligned with the LHDN data model, from the same GOBL source.
- **Accredited delivery** — Delivery over Peppol in Malaysia goes through an Access Point accredited by MDEC.

Docs: https://docs.invopop.com/apps/peppol

## Timeline

Dated milestones in this country's mandate rollout.

### 1 AUG 2024 — Phase 1: turnover above RM100 million

Taxpayers with annual turnover above RM100 million must issue e-invoices through MyInvois.

### 1 JAN 2025 — Phase 2: turnover above RM25 million

Taxpayers with annual turnover above RM25 million and up to RM100 million must issue e-invoices.

### 1 JUL 2025 — Phase 3: turnover above RM5 million

Taxpayers with annual turnover above RM5 million and up to RM25 million must issue e-invoices. Statutory bodies and local authorities also come into scope.

### 1 JAN 2026 — Phase 4: turnover up to RM5 million

The remaining taxpayers must issue e-invoices. Taxpayers with annual turnover below RM3 million are exempt. Consolidation is not allowed for a transaction above RM10,000.

### 1 JUL 2026 — New businesses

Businesses that started from 2023 to 2025 with turnover of at least RM3 million, and all businesses that start from 2026, must issue e-invoices.

### NOW — E-invoicing systems enforced to date

Each in-scope invoice must be validated by MyInvois before the supplier shares it with the buyer.

| System | Invopop support | Notes |
|---|---|---|
| MyInvois (LHDN) | TBD | Malaysia's clearance platform for B2B, B2G and B2C e-invoices, run by the Inland Revenue Board of Malaysia. |
| Peppol (PINT-MY) | TBD | Optional delivery channel for validated e-invoices, through an Access Point accredited by MDEC. |

### 31 DEC 2027 — Phase 4 relaxation period ends

Until this date, Phase 4 taxpayers can consolidate all transactions and use a general product description.

## Regulations

- Section 82C, Income Tax Act 1967 (Obligation to issue e-invoices)
- Section 120(1)(d), Income Tax Act 1967 (Penalty: RM200 to RM20,000, up to 6 months' imprisonment, or both, for each non-compliance)
- [e-Invoice Guideline v4.8 (IRBM) (Scope, implementation timeline, exemptions and the MyInvois models)](https://www.hasil.gov.my/en/e-invois/rujukan-pelaksanaan-e-invois/garis-panduan/)
- [e-Invoice Specific Guideline v4.9 (IRBM) (Consolidated e-invoices, self-billing, cross-border transactions and the relaxation period)](https://www.hasil.gov.my/en/e-invois/rujukan-pelaksanaan-e-invois/garis-panduan/)
- Digital Signature Act 1997 (Act 562) (Digital certificates from Malaysian licensed certification authorities)

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## Source

- Canonical page (human): https://www.invopop.com/coverage/malaysia
- This document (markdown): https://www.invopop.com/coverage/malaysia.md
- Site index for LLMs: https://www.invopop.com/llms.txt
- All countries (markdown): https://www.invopop.com/coverage.md
- Developer docs: https://docs.invopop.com/compliance/malaysia