e-Invoicing in Malaysia

No, the issuance of e-Invoice is not limited to only transactions within Malaysia. It is also applicable for cross-border transactions.

Currently, there are no industries that are exempted from the e-Invoice implementation. Note that certain persons and types of income and expense are exempted from e-Invoice implementation. Refer to Section 1.6 of the e-Invoice Guideline for further details.

Yes, all businesses will be required to issue e-Invoice in accordance with the phased mandatory implementation timeline, which is based on the business’ annual turnover or revenue threshold.

For the purposes of e-Invoice, individual taxpayers should provide TIN with prefix of “IG”. Please refer to e-Invoice Guideline for more details on how to retrieve and verify TIN.

The e-Invoice validation by IRBM will be done in near real-time.

There is no specific requirement on the timing of e-Invoice issuance, except in specific cases such as consolidated e-Invoice, self-billed e-Invoice for importation of goods / services and e-Invoice for foreign income. Where any specific legislation is applicable, you may proceed to follow as per the said legislation. 

IRBM validation includes a series of checks to ensure the e-Invoice submitted to IRBM conforms to the e-Invoice format and data structure as specified by IRBM. Refer to the SDK for further details.

The QR code will only contain a link to the validated e-Invoice. Hence, any device (e.g., mobile camera, QR code scanner application) capable of scanning a QR code will be able to scan the QR code.

Yes. Taxpayers are recommended to perform reconciliation to ensure no duplication of e-Invoice submitted to IRBM.
 

MyInvois Portal supports both individual and batch e-Invoice generation through spreadsheet upload for processing multiple transactions. MyInvois System will undergo testing with actual estimated volume of e-Invoices before its go-live. Additionally, it is designed to scale up additional computing resources as and when required.