Key compliance facts
Standard
MyInvois JSON/XML (55 mandatory data fields)
Authority
LHDN/IRBM — Lembaga Hasil Dalam Negeri (Inland Revenue Board of Malaysia)
Mandatory For
Phased by FY2022 turnover; Phase 4 (RM 1M-5M) live since 1 Jan 2026; permanent exemption < RM 1M; Phase 5 cancelled
Effective Date
Aug 1, 2024 (Phase 1) · Jan 1, 2025 (Phase 2) · Jul 1, 2025 (Phase 3) · Jan 1, 2026 (Phase 4) · Dec 31, 2027 (relaxation ends) · Jan 1, 2028 (full enforcement)
About Malaysia E-Invoicing
Malaysia's MyInvois e-invoicing regime, operated by LHDN/IRBM (Inland Revenue Board of Malaysia), follows a Continuous Transaction Control model: invoices are submitted as JSON or XML, validated in real-time, and returned with a Unique Identification Number (UIN) and QR code before being shared with the buyer. Rollout phases (based on FY2022 annual turnover): Phase 1 — > RM 100M (1 Aug 2024); Phase 2 — RM 25M-100M (1 Jan 2025); Phase 3 — RM 5M-25M (1 Jul 2025); Phase 4 — RM 1M-5M (1 Jan 2026). On 6 December 2025 the Cabinet raised the permanent exemption threshold from RM 500,000 to RM 1,000,000 and cancelled the planned Phase 5 (which would have covered RM 150k-500k from 1 July 2026). Phase 4 mandatory start date remains 1 January 2026, but the penalty-free 'relaxation period' has been extended twice: originally 6 months, then to 31 December 2026, and on 20 April 2026 (with publication of Specific Guideline v4.7) extended a second time to 31 December 2027. Full enforcement begins 1 January 2028. During relaxation, consolidated e-invoices with general descriptions are permitted, but any individual transaction ≥ RM 10,000 still requires its own e-invoice. The 72-hour cancellation/rejection window applies throughout. Penalties (Section 120, Income Tax Act 1967): RM 200-20,000 per non-compliance and/or imprisonment up to 6 months. Submission via free MyInvois Portal, accounting software integration, or direct API/Peppol.
Implementation Phases
- ✓
Phase 1 — > RM 100M
Aug 1, 2024Largest taxpayers begin MyInvois compliance.
- ✓
Phase 2 — RM 25M-100M
Jan 1, 2025Upper mid-sized businesses.
- ✓
Phase 3 — RM 5M-25M
Jul 1, 2025Medium businesses.
- ✓
Threshold reset + Phase 5 cancelled
Dec 6, 2025Permanent exemption raised to RM 1M; planned Phase 5 (RM 150k-500k) cancelled.
- ◉
Phase 4 — RM 1M-5M
Jan 1, 2026Mandatory go-live; penalty-free relaxation begins.
- ◉
Specific Guideline v4.7 + 2nd extension
Apr 20-22, 2026LHDN publishes Specific Guideline v4.7; relaxation extended to 31 Dec 2027.
- ○
Full enforcement Phase 4
Jan 1, 2028Penalty enforcement begins for Phase 4 taxpayers.
Key Compliance Facts
- Operating authority: LHDN/IRBM
- Platform: MyInvois (CTC clearance with UIN + QR code)
- Permanent exemption: < RM 1M turnover (since 1 Jan 2026)
- Phase 5 (RM 150k-500k) cancelled 6 Dec 2025
- Phase 4 mandatory: 1 January 2026
- Phase 4 relaxation extended to 31 December 2027
- Specific Guideline v4.7 published 20 April 2026
- Format: 55 mandatory data fields (JSON/XML)
- RM 10,000 transaction rule: always individual e-invoice
- 72-hour cancellation/rejection window
- Submission: portal, accounting software, API, Peppol
Frequently Asked Questions
Is e-invoicing mandatory in Malaysia?
Phased by FY2022 turnover; Phase 4 (RM 1M-5M) live since 1 Jan 2026; permanent exemption < RM 1M; Phase 5 cancelled. Status: Phased Rollout.
Which authority regulates e-invoicing in Malaysia?
LHDN/IRBM — Lembaga Hasil Dalam Negeri (Inland Revenue Board of Malaysia)
What e-invoicing standard does Malaysia use?
MyInvois JSON/XML (55 mandatory data fields)
What is the e-invoicing model in Malaysia?
Clearance (CTC) via MyInvois — IRBM/LHDN central platform with UIN
When did Malaysia e-invoicing take effect?
Aug 1, 2024 (Phase 1) · Jan 1, 2025 (Phase 2) · Jul 1, 2025 (Phase 3) · Jan 1, 2026 (Phase 4) · Dec 31, 2027 (relaxation ends) · Jan 1, 2028 (full enforcement)