E-Invoice
Consolidated E-Invoice
LHDN E-Invoice is not a human-readable PDF invoice. It is a machine-readable format. Malaysia LHDN e-Invoice only accepts machine-readable XML, JSON files, not PDF, DOC, JPEG, or email.
Every invoice must be sent to LHDN for approval and validation by the Inland Revenue Board (IRB) before it can be printed as a verified invoice for your customer. IRBM will validation includes TIN and e-Invoice data structures / format. Upon validation of the e-Invoice, the supplier is obliged to share the cleared e-Invoice with the buyer after embedding the validated link (provided by IRBM) in a form of QR code on the e-Invoice. The QR code can be used to validate the existence and status of the e-Invoice via MyInvois Portal.
| Targeted Taxpayers | Implementation Date |
|---|---|
| Taxpayers with an annual turnover or revenue of more than
RM100 million | 01 August 2024 |
| Taxpayers with an annual turnover or revenue of more than
RM25 million and up to RM100 million | 01 January 2025 |
| Taxpayers with an annual turnover or revenue of more than
RM5 million and up to RM25 million | 01 July 2025 |
| Taxpayers with an annual turnover or revenue of more than
RM1 million and up to RM5 million | 01 January 2026 |
| Taxpayers with an annual turnover or revenue of up to RM1
million | 01 July 2026 |
FOR 1 COMPANY
What E-Invoice Information
Will Be Stored In IRBM Database?
This includes the invoice number, e-Invoice type, e-Invoice purpose, e-Invoice date.
This includes the supplier and customer’s TIN, name, address, email address, 5 digit MSIC code, MSIC description, website, contact person, and contact number, company registration number/individual myKad number/passport, SST registration number, currency, exchange rate.
This includes the description, quantity, UOM, unit price, discount rate, discount amount, tax type, tax code, tax rate, and tax amount, tariff code, subtotal, total excluding tax, total including tax for each item on the invoice
This includes the IRBM Unique Identifier Number, validation date and time, and validation status of the invoice.
Digital Certificates will be issued to taxpayers to enable them to attach digital signatures to e-Invoices. The digital signature will verify that the submitted e-Invoice data originates from a specific taxpayer.
This may include payment mode, supplier bank account, payment terms, payment amount, payment date, payment reference number, bill reference number, and other relevant information.