Malasia
Facturación electrónica
B2G
Obligatorio- Formato
- UBL 2.1 (XML or JSON)
- Infraestructura
- MyInvois
- Modelo
- Clearance
- Alcance y plazo
- Phased by turnover from 1 Aug 2024 to 1 Jul 2026. Taxpayers with annual turnover below RM3 million are exempt.
B2B
Obligatorio- Formato
- UBL 2.1 (XML or JSON)
- Infraestructura
- MyInvois
- Modelo
- Clearance
- Alcance y plazo
- 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
Obligatorio- Formato
- UBL 2.1 (XML or JSON)
- Infraestructura
- MyInvois
- Modelo
- Clearance
- Alcance y plazo
- Individual e-invoice when the buyer asks for one. Otherwise a consolidated e-invoice within 7 days after month end.
Más información
Detalles del país
- Autoridad fiscal
- Administration des contributions directes (LHDN)
- Firma electrónica
- Requerida
- Normativa
-
- 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
- e-Invoice Specific Guideline v4.9 (IRBM) · Consolidated e-invoices, self-billing, cross-border transactions and the relaxation period
- Digital Signature Act 1997 (Act 562) · Digital certificates from Malaysian licensed certification authorities
Phase 1: turnover above RM100 million
Taxpayers with annual turnover above RM100 million must issue e-invoices through MyInvois.
Phase 2: turnover above RM25 million
Taxpayers with annual turnover above RM25 million and up to RM100 million must issue e-invoices.
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.
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.
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.
E-invoicing systems enforced to date
Each in-scope invoice must be validated by MyInvois before the supplier shares it with the buyer.
| Sistema | Descripción | Cobertura de Invopop |
|---|---|---|
| MyInvois (LHDN) | Malaysia's clearance platform for B2B, B2G and B2C e-invoices, run by the Inland Revenue Board of Malaysia. | TBD |
| Peppol (PINT-MY) | Optional delivery channel for validated e-invoices, through an Access Point accredited by MDEC. | TBD |
Phase 4 relaxation period ends
Until this date, Phase 4 taxpayers can consolidate all transactions and use a general product description.