E-Invoice Malaysia Handbook 2025 — Full Compliance Guide

E-invoice Malaysia is now mandatory for all businesses beginning 2025, based on each company’s financial year-end. This handbook provides a full compliance breakdown including implementation timeline, data requirements, MyInvois submission methods, validation rules, and scenarios requiring self-billed e-Invoice.

📌 Full details available in attached PDF handbook.

English：  Click here to Download Full E-Invoice Handbook (PDF) 

Mandarin: Click here to Download Full E-Invoice Handbook (PDF) 

 

1️⃣ Background of e-Invoice

About e-Invoice

To support the growth of the digital economy, the Malaysia Government implemented e-Invoice in stages to enhance tax administration efficiency, in line with the Twelfth Malaysia Plan focusing on digitalisation.

e-Invoice enables near real-time validation and storage of transactions, covering:

• B2B (Business-to-Business)

• B2C (Business-to-Consumer)

• B2G (Business-to-Government)

It acts as a digital document that replaces traditional paper or electronic invoices, credit notes and debit notes.

Benefits of Adopting e-Invoice

1. Streamlined invoicing process, automated data entry to reduce human error

2. Easier and more accurate tax reporting with seamless system integration

3. Larger businesses enjoy faster operations, automation and lower costs

4. MSMEs (Micro, Small & Medium Enterprises) get phased transition to adopt digitalisation smoothly

 

2️⃣ Mandatory Implementation Timeline (Malaysia)

No.	Taxpayers Annual Turnover / Revenue	Implementation Date	Relaxation Period
1	> RM100 million	1 Aug 2024	1 Aug 2024 – 31 Jan 2025
2	> RM25 million to RM100 million	1 Jan 2025	1 Jan 2025 – 30 Jun 2025
3	> RM5 million to RM25 million	1 Jul 2025	1 Jul 2025 – 31 Dec 2025
4	> RM1 million to RM5 million	1 Jan 2026	1 Jan 2026 – 30 Jun 2026
5	> RM500,000 to RM1 million	1 Jul 2026	1 Jul 2026 – 31 Dec 2026

Annual turnover is determined based on YA2022 & YA2023 reported figures.

 

3️⃣ Interim Relaxation Period

To support a smooth transition into the e-Invoice environment, the Government of Malaysia announced on 26 July 2024 a six (6)-month interim relaxation period from the mandatory implementation date for each rollout phase.

Purpose of the Relaxation Period:

• Allow businesses sufficient time to stabilise system implementation

• Review and correct data accuracy during initial rollout

• Conduct staff training and internal process adjustments

• Resolve integration and operational challenges

4️⃣ Scenarios Requiring e-Invoice

e-Invoice is required for all transactions involving revenue recognition and expense documentation, whether domestic or cross-border.

A. Proof of Income

e-Invoice must be issued when:

• Sale of goods or provision of services

• Commissions, rental income, interest, incentives, royalty income

• Discounts or returns (via credit note or refund note)

B. Proof of Expense

Businesses must issue an e-Invoice when:

• Acquiring goods or services

• Expense adjustments (via debit note)

• Supplier issues returns or discounts

Self-Billed e-Invoice Requirements

For e-Invoice purposes, taxpayers undertaking specific activities or transactions are required to issue an e-Invoice for each transaction with buyers.

This means:

• Buyer’s information must be obtained

• e-Invoice must be issued individually

• Consolidated e-Invoice is not allowed for these scenarios

Note:
Certain business activities do not allow the use of a consolidated e-Invoice → They must be issued individually.

(Please refer the full list in detailed handbook.)

5️⃣ Types of e-Invoice

Malaysia adopts multiple e-Invoice formats including:

• Invoice

• Credit Note

• Debit Note

• Refund Note

• Self-Billed Invoice

• Self-Billed Credit Note

• Self-Billed Debit Note

• Self-Billed Refund Note

 

6️⃣ Submission Methodology

There are three (3) methods for businesses to submit e-Invoices to the IRBM MyInvois System:

A. MyInvois Portal (Web Portal)

B. API System Integration

C. Peppol Service Provider

Each submission method allows the IRBM to validate the invoice before issuance to buyers.

7️⃣ Data Fields Required for e-Invoice

To comply with the MyInvois data model, e-Invoices must include prescribed mandatory fields such as:

• Supplier & Buyer Details (Name, Address, TIN, Contact)

• Document Details (Date, Document Type, Invoice Number)

• Item Information (Description, Quantity, Price, Tax Type)

• Payment Details (Method, Terms, Currency)

• Digital Signature & IRBM Validation Status

(Please refer the full list in detailed handbook)

Businesses should ensure accounting systems are updated to capture all required fields for successful validation and issuance.

8️⃣ Tax Identification Numbers (TIN)

For e-Invoice purposes, specific TIN formats must be used depending on the transaction scenario.

Below is the official list of General Identification Numbers for MyInvois:

Note： Ensure the correct TIN code is applied to avoid IRBM validation rejection.

9️⃣ Classification Codes

All e-Invoices require a Classification Code to accurately identify goods or services transacted.

📌 Due to the full code list being extensive, please refer to our PDF Handbook for complete mapping guidance.

🔟 Self-Billed e-Invoice Requirements

For e-Invoice purposes, taxpayers undertaking specific activities or transactions must issue an individual e-Invoice for every transaction with buyers.

This ensures traceability and accurate validation under the e-Invoice framework.

1️⃣1️⃣ Due Date for e-Invoice Submission

E-Invoice issuance must follow strict timelines based on transaction type.

📌 Please refer to our PDF Handbook for a detailed explanation and timing rules.

Key Takeaways

• All businesses in Malaysia will adopt e-Invoice in phases

• Real-time validation ensures transparency and compliance

• Accurate data input and correct classification codes are essential

• MSMEs can start with MyInvois Portal, while larger companies should integrate via API

• Certain self-billed transactions cannot be consolidated

 

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