LHDN E-Invoice
E-Invoicing is the digital representation of transactions between suppliers and buyers. It replaces traditional paper or electronic documents
The IRBM will adopt the Continuous Transaction Control (CTC) model for near real-time validation through the MyInvois Portal or API.
The e-Invoice will enable instant or near-instant validation and storage of transactions, catering to Business-to-Business (B2B), Business-to- Consumer (B2C) and Business-to-Government (B2G) transactions.
E-invoicing Format
E-invoices require a standardized format and a system that can process them.
Accepted Formats
The correct e-invoice format, as specified by IRBM, allows automatic processing by relevant systems.
XML
JSON
Unaccepted Formats
Formats that cannot be processed as e-invoices include:
PDF
DOC
JPG
Other general formats such as email, etc.
E-invoicing Documents and Types
This section explains the documents and types involved in the E-invoicing process.
Documents in Scope
The following documents fall under the scope of E-invoicing:
Sales Invoices
Credit/Debit Notes
Cancellations
Receipts
Types of E-invoices to be Issued
The following types of e-invoices must be issued in electronic format:
Invoice
Credit/Debit Note
Refund
Mandatory e-Invoice Implementation Timeline
Rolled out in phases from 2024-2027 based on annual turnover thresholds.
The initial phase is open to all entities prepared for the digital shift regardless of turnover.
Notifications will be sent to mandated taxpayers.
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Who is affected by e-Invoice?
Entities Required to Comply
Associations, bodies of persons, and branches
Business trusts and co-operative societies
Corporations, partnerships, and limited liability partnerships
Property and unit trusts, real estate investment trusts
Representative offices, regional offices, and trust bodies
Peppol E-invoicing
The model planned by the Malaysian government will be based on the CTC combined with a PEPPOL network.
Peppol is a common framework that allows for the direct transmission of E-Invoicing under a structured digital format between buyers and suppliers.