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)

Obligation

Obligation

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

Mandatory.

Format

Format

XML or JSON.

Archiving

Archiving

7 years.

Do you need to know more about e-Invoicing in Malaysia?

Contact one of our e-invoicing specialists.

EDICOM Group will use the personal data collected to answer questions/or manage the services requested. You may exercise your rights of access, rectification, opposition, restriction and portability of your data in accordance with the provisions in the Privacy Policy.

The name cannot be empty You must enter the company You must enter a phone number Select a valid prefix I agree to be contacted

Sending

Please wait. This may take several seconds.

Thank you for sending your details!

Related resources

Upcoming Deadlines in Malaysia

Stay ahead of the key dates on entry into force of tax and e-invoicing obligations around the world.

Related news about e-invoices in Malaysia

Mandatory CTC Electronic Invoicing model in Malaysia as of August, 2024

The Inland Revenue Board (IRB) has announced the launch of an electronic invoice pilot program in the country in May 2024

B2B and B2C Electronic Invoicing in Vietnam

Electronic invoicing in Vietnam: Mandatory since July 2022

Pakistan introduces mandatory B2B electronic invoicing

The FBR is set to introduce an electronic invoice validation system