Invoice Template (Malaysia)
TAX INVOICE
TAX INVOICE
Seller: [Seller Name]
SSM No.: [Seller S S M]
Address: [Seller Address]
Tel: [Seller Phone] | Email: [Seller Email]
SST Reg. No.: [Seller S S T Reg]
Invoice No.: [Invoice Number] | Invoice Date: [Invoice Date]
Payment Due: [Payment Due Date] | Terms: [Payment Terms]
Bill To: [Buyer Name]
SSM / NRIC No.: [Buyer S S M]
[Buyer Address]
Customer PO Reference: [Po Reference]
Description of Goods / Services
[Goods Services]
Subtotal (excl. SST): [Subtotal]
SST ([Sst Rate]): [Sst Amount]
TOTAL AMOUNT DUE: [Total Amount]
Payment Instructions
Please remit payment by [Payment Due Date] to the following bank account:
[Bank Details]
Please quote Invoice No. [Invoice Number] as the payment reference. For payment inquiries, contact [Seller Email] or [Seller Phone].
E-Invoice Notice
This document is issued pursuant to the seller's obligations under the Income Tax Act 1967 (Act 53) and, where applicable, the Service Tax Act 2018 (Act 807) / Sales Tax Act 2018 (Act 806). For businesses subject to LHDN's e-Invoice mandate, this invoice has been or will be submitted to LHDN's MyInvois Portal for validation.
Authorised Signatory
________________
Signature
What Is a Invoice Template (Malaysia)?
An Invoice Template in Malaysia sets out the charges due and the payment details for the transaction it records.
In Malaysia, the mandatory e-Invoicing framework introduced by the Inland Revenue Board of Malaysia (LHDN) under the Income Tax Act 1967 (Act 53) requires businesses above specified revenue thresholds to issue e-Invoices through LHDN's MyInvois Portal or via API integration, commencing from 1 August 2024 for businesses with annual turnover exceeding RM100 million, with subsequent phases covering smaller businesses. An e-Invoice is a structured digital invoice validated by LHDN and assigned a Unique Identifier Number (UIN), replacing paper-based tax invoices for income tax documentation purposes.
For businesses registered under the Sales and Service Tax (SST) framework administered by the Royal Malaysian Customs Department (RMCD) under the Sales Tax Act 2018 (Act 806) and the Service Tax Act 2018 (Act 807), a Tax Invoice must include the supplier's SST registration number and must separately itemise any SST charged. Businesses with taxable turnover exceeding RM500,000 per year must register for SST under the Service Tax Act 2018. A valid SST Tax Invoice is required for buyers to claim input tax credits where applicable.
The Income Tax Act 1967 (Act 53) requires businesses to maintain proper invoices as part of their business records for at least seven years under Section 82 of the Income Tax Act 1967. Failure to issue proper invoices or maintain records may result in penalties under Section 120 of the Income Tax Act 1967.
The legal framework governing the Invoice 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 Invoice 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.
When Do You Need a Invoice Template (Malaysia)?
An Invoice in Malaysia is issued whenever a business delivers goods or completes services and requests payment from a customer.
An Invoice is needed when a Malaysian service provider — such as a consulting firm, accounting practice, or IT company — completes a project or retainer engagement and bills the client for professional fees, with the invoice serving as the formal payment request and tax record under the Income Tax Act 1967 (Act 53).
An Invoice is required when a Malaysian manufacturer or distributor supplies goods to a domestic or export customer and requests payment within the agreed credit terms — typically 30, 60, or 90 days from invoice date.
An Invoice is needed when a Malaysian business registered under the Service Tax Act 2018 (Act 807) provides taxable services and must issue a Tax Invoice including the 8% service tax (or applicable rate) and the supplier's SST registration number for the customer's records.
An Invoice is required under LHDN's e-Invoicing mandate for businesses above the applicable revenue threshold — the e-Invoice must be submitted through the MyInvois Portal and validated by LHDN before being issued to the customer, with the LHDN-assigned Unique Identifier Number (UIN) included on the invoice.
An Invoice is needed when a freelancer, sole proprietor, or SME in Malaysia bills a client for services under a service agreement or purchase order, creating a formal payment obligation and a document trail for bank financing (invoice financing) and tax compliance.
An Invoice is issued when a property developer in Malaysia invoices purchasers for progress payments under a sale and purchase agreement, with each progress claim linked to a construction milestone under the Housing Development (Control and Licensing) Regulations 1989.
Parties in Malaysia should prepare a Invoice Template (Malaysia) proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. 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). Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.
What to Include in Your Invoice Template (Malaysia)
A Malaysia Invoice must include the following essential fields to be valid for tax and accounting purposes.
Invoice Header: State 'INVOICE' or 'TAX INVOICE' prominently. For e-Invoices validated by LHDN, include the LHDN-assigned Unique Identifier Number (UIN) and the validation date.
Invoice Number: Assign a unique sequential invoice number for accounting and audit trail purposes. Under Section 82 of the Income Tax Act 1967 (Act 53), invoices must be retained for at least seven years.
Invoice Date: State the date of issue. Payment due dates are calculated from the invoice date.
Seller Details: Full legal name, SSM registration number, registered address, telephone number, email address. For SST-registered suppliers, include the SST registration number under the Sales Tax Act 2018 (Act 806) or Service Tax Act 2018 (Act 807).
Buyer Details: Full legal name, SSM registration number (for companies), billing address, and contact information.
Description of Goods or Services: Itemise each line item with description, quantity, unit of measure, unit price in Malaysian Ringgit (RM), and line total. For service invoices, describe the service and the period of service.
Subtotal, Tax, and Total: Show the subtotal before SST, the applicable SST amount (sales tax or service tax at the current rate), and the total amount due in RM.
Payment Terms: State the payment due date or payment period (e.g., net 30 days from invoice date), accepted payment methods (bank transfer, cheque, online banking), and bank account details.
Penalty for Late Payment: Optionally include a late payment interest clause — typically 1–2% per month on overdue amounts, consistent with the commercial norm under the Contracts Act 1950 (Act 136). For unpaid invoices, the creditor may commence civil proceedings in the Magistrate's Court (claims up to RM 100,000), Sessions Court (up to RM 1,000,000), or High Court (unlimited) under Order 83 of the Rules of Court 2012. For construction-related invoices, the Construction Industry Payment and Adjudication Act 2012 (CIPAA) provides a fast-track adjudication remedy.
e-Invoice Compliance: For businesses subject to LHDN's mandatory e-Invoicing framework under the Income Tax Act 1967 (Act 53), the invoice must be submitted to the MyInvois Portal before issuance and the LHDN-assigned Unique Identifier Number (UIN) must appear on the face of the document. Phase 1 (turnover above RM 100 million) commenced 1 August 2024; Phase 3 covers all remaining taxpayers from 1 July 2025. Non-compliance may attract penalties under Section 120 of the Income Tax Act 1967.
Data Protection: Under the Personal Data Protection Act 2010 (Act 709), buyer personal data included on an invoice must be processed only for the purpose of the transaction. The Personal Data Protection Department (JPDP) oversees compliance. The Royal Malaysian Customs Department (RMCD) administers SST registration under the Sales Tax Act 2018 (Act 806) and Service Tax Act 2018 (Act 807). Forms-legal.com provides this Malaysia invoice template as a starting point for LHDN e-Invoice and SST-compliant documentation.
Cite this page
Reference this free template in an article, syllabus, or research note:
Forms Legal. (2026). Invoice Template (Malaysia) (Malaysia) [Legal document template]. Forms Legal. https://forms-legal.com/malaysia/business/corporate/invoice-template-malaysia
"Invoice Template (Malaysia) (Malaysia)." Forms Legal, 2026, https://forms-legal.com/malaysia/business/corporate/invoice-template-malaysia.
@misc{formslegal-invoice-template-malaysia,
author = {{Forms Legal}},
title = {Invoice Template (Malaysia) (Malaysia)},
year = {2026},
howpublished = {\url{https://forms-legal.com/malaysia/business/corporate/invoice-template-malaysia}},
note = {Free legal document template. Based on Companies Act 2016 (Act 777)}
}
Frequently Asked Questions
The Inland Revenue Board of Malaysia (LHDN) has mandated e-Invoicing for all businesses in Malaysia in phases under the Income Tax Act 1967 (Act 53). Phase 1 commenced on 1 August 2024 for taxpayers with annual turnover exceeding RM100 million. Phase 2 commenced on 1 January 2025 for taxpayers with annual turnover between RM25 million and RM100 million. Phase 3 commenced on 1 July 2025 for all remaining taxpayers. An e-Invoice must be submitted to LHDN's MyInvois Portal (via the portal interface or API) and must receive LHDN validation before it is issued to the buyer — LHDN assigns a Unique Identifier Number (UIN) to each validated e-Invoice. For transactions that cannot be issued as e-Invoices in real time (such as small retail sales), LHDN permits the issuance of consolidated e-Invoices on a monthly basis. Non-compliance with the e-Invoice mandate may result in penalties under Section 120 of the Income Tax Act 1967.
Not every Malaysian business needs to charge SST on invoices — SST applies only to businesses registered (or required to register) under the Sales Tax Act 2018 (Act 806) or the Service Tax Act 2018 (Act 807). Sales tax at 5% or 10% (depending on the goods category) applies to manufacturers of taxable goods with annual sales exceeding RM500,000. Service tax at 8% (increased from 6% on 1 March 2024) applies to service providers providing taxable services with annual turnover exceeding RM500,000. A business below the RM500,000 threshold is not required to register for SST and should not charge SST on its invoices. Businesses in designated free zones, approved traders, and exporters may be exempt from SST under specific provisions of the Sales Tax Act 2018 and Service Tax Act 2018. The Royal Malaysian Customs Department (RMCD) administers SST registration and compliance.
Malaysian businesses must keep invoice records for a minimum of seven years under Section 82 of the Income Tax Act 1967 (Act 53). Section 82 requires every person carrying on a business to keep sufficient records of all transactions to enable the Inland Revenue Board of Malaysia (LHDN) to verify the person's income and deductions. Failure to maintain adequate records for seven years is a criminal offence under Section 120 of the Income Tax Act 1967, punishable by a fine of up to RM100,000. For SST-registered businesses, the Service Tax Act 2018 (Act 807) and Sales Tax Act 2018 (Act 806) also require that business records — including invoices, credit notes, and debit notes — be kept for seven years and be made available for Royal Malaysian Customs Department (RMCD) audit. Under the Companies Act 2016 (Act 777), accounting records including invoices must be kept for at least seven years under Section 245.
Yes, a Malaysian invoice can be issued in a foreign currency, particularly for export transactions or services provided to foreign clients. For income tax purposes under the Income Tax Act 1967 (Act 53), foreign currency amounts must be converted to Malaysian Ringgit (RM) at the prevailing exchange rate for the purpose of reporting income and expenses in the tax return. The Inland Revenue Board of Malaysia (LHDN) generally accepts the bank's telegraphic transfer rate or the Bank Negara Malaysia (BNM) reference rate as the conversion rate. For SST purposes, if SST is chargeable on a foreign currency invoice, the SST amount must be computed in RM using the exchange rate on the date of supply under the Service Tax Act 2018 (Act 807) or Sales Tax Act 2018 (Act 806). Under LHDN's e-Invoice mandate, invoices submitted to the MyInvois Portal must include both the original currency amount and the RM equivalent.
If a customer refuses to pay an invoice in Malaysia, the supplier has several legal remedies. First, the supplier should send a formal Letter of Demand requiring payment within 14 days, which serves as a prerequisite for many subsequent legal steps. If the customer still does not pay, the supplier may file a claim in the Magistrates' Court (claims up to RM100,000), Sessions Court (claims up to RM1,000,000), or High Court (unlimited claims) under Order 83 of the Rules of Court 2012 for a liquidated demand. For small claims up to RM5,000, the Tribunal for Consumer Claims (Tribunal Tuntutan Pengguna Malaysia) may be appropriate for B2C disputes. For B2B disputes involving construction contracts, the Construction Industry Payment and Adjudication Act 2012 (CIPAA) provides a fast-track adjudication process. If the debtor company owes more than RM10,000 and fails to pay within 21 days of a statutory demand, the creditor may petition for winding up under Section 465 of the Companies Act 2016 (Act 777).
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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