e-Invoice (MyInvois) Template (Malaysia)

An e-Invoice (MyInvois) Template in Malaysia sets out the charges due and the payment details for the transaction it records.

The MyInvois system operates through a centralised LHDN platform at myinvois.hasil.gov.my. Every e-Invoice submitted is validated in real time by LHDN, assigned a Unique Identification Number (UIN) and a QR code, and returned to the issuer within seconds. The validated e-Invoice constitutes the legal invoice for tax deduction and input tax purposes under LHDN's e-Invoice guidelines. Invoices not issued through MyInvois (or the Peppol network, which interfaces with MyInvois) are not recognised as valid tax documents for corporate income tax deduction purposes from the respective mandatory effective dates.

The e-Invoice mandate in Malaysia was rolled out in phases. The first phase required companies with annual turnover exceeding RM 100 million to issue e-Invoices from 1 August 2024. The second phase extended the obligation to companies with annual turnover exceeding RM 25 million from 1 January 2025. The third phase covers all remaining businesses from 1 July 2025. LHDN's e-Invoice Implementation Guidelines (Version 3.1, published in December 2023) set out the technical and commercial requirements for the MyInvois API integration.

An e-Invoice through MyInvois must contain 55 mandatory data fields defined by LHDN, including the supplier's and buyer's TIN (Tax Identification Number) and business registration numbers, invoice type (standard invoice, credit note, debit note, or refund note), line items with HS codes for goods, the applicable SST details, and the total amounts. The e-Invoice is transmitted in XML or JSON format. Businesses that cannot integrate directly with the MyInvois API may use the MyInvois web portal for manual entry of e-Invoices.

For B2C transactions, LHDN permits consolidated e-Invoices — where an issuer aggregates all B2C sales for a day and submits a single consolidated e-Invoice by the 7th of the following month. Individual consumers can obtain individual e-Invoices on request from the seller within 30 days of the transaction.

The legal framework governing the e-Invoice (MyInvois) Template (Malaysia) in Malaysia draws on several key statutes and regulatory bodies. Under Malaysian law, the Contracts Act 1950 (Act 136) governs contractual obligations. The Companies Act 2016 (Act 777) regulates corporate entities through the Companies Commission of Malaysia (SSM). The Employment Act 1955 (Act 265) and the Department of Labour govern employment matters. The Personal Data Protection Act 2010 (Act 709) and the Personal Data Protection Department protect personal data. The Inland Revenue Board of Malaysia (LHDN) administers tax obligations. The Industrial Court adjudicates employment disputes under the Industrial Relations Act 1967 (Act 177). Parties executing a e-Invoice (MyInvois) Template (Malaysia) in Malaysia should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Companies Act 2016 (Act 777) sets the foundational requirements.

Malaysia's e-Invoice (MyInvois) is required in multiple transaction scenarios following the phased implementation from August 2024.

An e-Invoice is required when a business subject to the MyInvois mandate invoices another registered business or government body for goods sold or services rendered in Malaysia. The e-Invoice replaces the paper or PDF invoice as the legally recognised billing and tax document for B2B transactions from the respective phase effective date.

An e-Invoice is needed when a company claims income tax deductions for supplier payments. From the effective dates of the respective implementation phases, only expenses supported by MyInvois-validated e-Invoices (with LHDN UIN and QR code) will be recognised as deductible expenses under Section 33 of the Income Tax Act 1967 in the hands of the buyer. Paper invoices from suppliers within the mandatory scope are not deductible after the respective implementation phase dates.

An e-Invoice is required when a business invoices the Malaysian government or a government-linked company (GLC) for procurement under the Government Procurement Act 1949. Government agencies have been instructed to require e-Invoices from suppliers subject to the mandate, and e-procurement systems are being integrated with MyInvois.

An e-Invoice (consolidated) is needed when a retailer, restaurant, or consumer-facing business aggregates its daily B2C sales. The consolidated e-Invoice must be submitted to MyInvois by the 7th of the following month under LHDN's consolidated e-Invoice guidelines, allowing high-volume consumer businesses to comply without issuing individual e-Invoices to each customer.

An e-Invoice credit note or debit note is required when a seller needs to adjust a previously issued and validated e-Invoice — for example, to reflect a return of goods, a price reduction, or an additional charge. The adjustment must be made through MyInvois as a separate credit note or debit note e-Invoice linked to the original validated invoice UIN.

A complete and LHDN-compliant e-Invoice (MyInvois) for Malaysia must contain the following 55 mandatory data fields grouped into key sections.

Supplier (Seller) Details: The supplier's full legal name, Tax Identification Number (TIN) — a 13-digit number assigned by LHDN, SSM registration number, address, and SST registration number (if applicable) must be stated. The TIN is the primary identifier in the MyInvois system; an incorrect TIN will cause the e-Invoice to be rejected during LHDN's real-time validation.

Buyer Details: The buyer's full legal name, TIN (for business buyers), SSM registration number, and address must be stated. For B2C transactions where the individual buyer does not have a TIN, LHDN permits the use of a dummy TIN (EI00000000010) for consolidated invoices or where the buyer declines to provide their TIN.

Invoice Details: The e-Invoice must state: the invoice number (sequential, per the supplier's own numbering), the invoice date and time (in ISO 8601 format), the invoice type code (01 for standard invoice, 02 for credit note, 03 for debit note, 04 for refund note), and the currency code.

Line Items: Each line item must include the description of the goods or services, the quantity, unit of measurement, unit price, applicable SST rate and amount, and any discounts or charges. For goods, the HS tariff code must be provided under LHDN's e-Invoice guidelines.

Tax Details: The SST details — sales tax or service tax rate, taxable amount, and tax amount for each line item — must be stated. Where a line item is exempt from SST, the exemption reason code must be provided.

Payment Details: The payment mode (cash, cheque, bank transfer, e-wallet), payment due date, and bank account or payment reference details should be included.

MyInvois Submission: The completed e-Invoice data must be transmitted to MyInvois via the API (for integrated systems) or entered manually through the myinvois.hasil.gov.my web portal. LHDN returns a Unique Identification Number (UIN) and a QR code within seconds of successful validation. The validated e-Invoice with UIN and QR code is then shared with the buyer.

Additional compliance elements for a e-Invoice (MyInvois) Template (Malaysia) used in Malaysia include: Under Malaysian law, the Contracts Act 1950 (Act 136) governs contractual obligations. The Companies Act 2016 (Act 777) regulates corporate entities through the Companies Commission of Malaysia (SSM). The Employment Act 1955 (Act 265) and the Department of Labour govern employment matters. The Personal Data Protection Act 2010 (Act 709) and the Personal Data Protection Department protect personal data. The Inland Revenue Board of Malaysia (LHDN) administers tax obligations. The Industrial Court adjudicates employment disputes under the Industrial Relations Act 1967 (Act 177). Forms-legal.com provides this template as a starting point for Malaysia-compliant documentation.