Characteristics of the electronic invoice in Malaysia

The Inland Revenue Board of Malaysia has announced the creation of a platform where all electronic invoices must be sent for validation and registration. Once validated, the supplier will receive a Unique Identifier Number from IRBM, that will allow traceability.

e-Invoice covers typical transaction types such as B2B, B2C, and B2G.

Tax Authority

Tax Authority

LHDNM (Lembaga Hasil Dalam Negri Malaysia) or IRB (Inland Revenue Board)



The planned implementation schedule for the adoption of the national electronic invoicing system in Malaysia is as follows:

  • 01/08/2024: Electronic invoicing for taxpayers with an annual turnover of MYR 100 million or more.
  • 01/01/2025: Mandatory electronic invoicing for taxpayers with an annual turnover of more than 25 million MYR and up to 100 million MYR.
  • 01/07/2025: Mandatory electronic invoicing for all other taxpayers.
Digital signature

Digital signature







7 years.

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