e-Invoice Introduction
An e-Invoice is a digital representation of a transaction between a supplier and a buyer. e-Invoice replaces paper or electronic documents such as invoices, credit notes, and debit notes.
An e-Invoice contains the same essential information as traditional document, for example, supplier’s and buyer’s details, item description, quantity, price excluding tax, tax, and total amount, which records transaction data for daily business operations.
Benefits of e-Invoice
The implementation of e-Invoice not only provides seamless experience to taxpayers, but also improves business efficiency and increases tax compliance. Overall benefits include:
|
Unified invoicing process
|
Facilitated tax return filing
|
|
Enables Streamlining of operations |
Digitalised financial reporting |
Overview of e-Invoice
To facilitate taxpayers’ transition to e-Invoice, Taxpayers can select the most suitable mechanism to transmit e-Invoices to LHDNM, based on their specific needs and business requirements.
LHDNM has developed two (2) distinct e-Invoice transmission mechanisms:
- A portal (MyInvois Portal) hosted by LHDNM
- Enables individual generation through a comprehensive form and the option for batch generation through spreadsheet upload for processing multiple transactions
- Accessible to all taxpayers.
- Suitable for micro, small and medium-sized enterprises (MSMEs).
- May not be efficient for large volume of data.
- Businesses that need to issue e-Invoice but API connection is unavailable.
- Application Programming Interface (API)
- Enables businesses to conveniently transmit high-volume of transactions.
- Requires upfront investment in technology and adjustments to existing systems. API connection may be made directly to LHDNM or through intermediary technology providers.
- Ideal for large taxpayers or businesses with substantial transaction volume.
eInvoice format : XML & JSON
Non eInvoice format :
How e-Invoice works ?
 |
1. Issuance of e-Invoice When a sale or transaction is made (including e-Invoice adjustments), the supplier creates an e-Invoice and shares it to IRBM via MyInvois Portal or API for validation |
|
2. Validation of e-Invoice IRBM validation is performed in real-time, ensuring that the e-Invoice meets the necessary standards and criteria. Once validated, the supplier will receive a Unique Identifier Number from IRBM vis MyInvois Portal or API |
|
 |
3. Notification of Validated e-Invoice IRBM will inform both the supplier and buyer once e-Invoice has been validated via MyInvois Portal or API |
|
4. Sharing of e-Invoice Upon validation, the supplier is obliged to share the cleared e-Invoice (embedded with a QR code) with the buyer. The QR code can be used to validate the existence and status of the e-Invoice via MyInvois Portal. |
 |
 |
5. Rejection or cancellation of e-Invoice Upon issuance of e-Invoice, a stipulated period of time is given to : - Buyer to request for rejection of the e-Invoice Rejection request or cancellation must be accompanied by justifications. |
|
6. MyInvois Portal Supplier and buyer will be able to obtain a summary of the e-Invoice transactions via MyInvois Portal. |
 |
The figure below demonstrates an overview of the e-Invoice workflow from the point a sale is made or transaction undertaken, and an e-Invoice is issued by the supplier via MyInvois Portal or API, up to the point of storing cleared e-Invoices on LHDNM’s database for taxpayers to view their respective historical e-Invoices.
e-Invoice Implementation Timeline
e-Invoice will be implemented in phases to ensure smooth transition. The roll-out of e-Invoice has been planned with careful consideration, taking into account the turnover or revenue thresholds, providing businesses with sufficient time to adapt. Below is the e-Invoice implementation timeline:
|
Targeted Taxpayers |
Implementation Date |
|
Taxpayers with an annual turnover or revenue of more than RM100 million |
1 June 2024 |
|
Taxpayers with an annual turnover or revenue of more than RM50 million and up to RM100 million |
1 January 2025 |
|
Taxpayers with an annual turnover or revenue of more than RM25 million and up to RM50 million |
1 January 2026 |
|
All taxpayers and certain non-business transactions |
1 January 2027 |
- Download e-Invoice Guideline Version 1.0
- Click here for Sesi Libat Urus Pelaksanaan e-Invois Lembaga Hasil Dalam Negeri Malaysia (HASiL) Diperkasa Di Zon Sabah
- Click here for Sesi Libat Urus Pelaksanaan e-Invois Lembaga Hasil Dalam Negeri Malaysia (HASiL) Diteruskan Ke Zon Sarawak
- Click here for Pelaksanaan e-Invois Terus Diperkasa Oleh Lembaga Hasil Dalam Negeri Malaysia (HASiL) Bersama Dengan Pengamal Percukaian, Badan Profesional Dan Media Zon Utara
- Click here for Jalinan Kerjasama Lembaga Hasil Dalam Negeri Malaysia (HASiL) Bersama Dengan Media Dan Pemain Industri Perkukuh Pelaksanaan e-Invois
- Click here for MDEC Memeterai Memorandum Persefahaman (MOU) Dengan Hasil Bekerjasama Laksana Inisiatif e-Invois Kebangsaan
FEEDBACK OR ENQUIRIES ON E-INVOICE
For any feedbacks or enquiries on e-Invoice, kindly email [email protected]