E-Compliance Summary-Malaysia

Key Mandates, Country Technicality & Terms


Key Mandates

August 1, 2024

E-Invoicing
(Annual Revenue 100 Million RM)

 Malaysia’s LHDN introduced a nationwide e-invoicing system on August 1st, 2024, making it mandatory for all businesses to use electronic invoices for their transactions. A 6-month grace period has been implemented to ease Malaysia’s transition to mandatory e-invoicing. During this time, taxpayers who cannot submit individual e-invoices to the IRBM must send consolidated invoices instead.

August 1, 2024
January 1, 2025

E-Invoicing
(Annual Revenue 25 Million RM)

e-Invoicing mandate will expand for the taxpayers that have revenue of 25 Million RM.

January 1, 2025
July 1, 2025

E-Invoicin Mandate for All Taxpayers

All taxpayers are mandated to issue e-Invoicing for all transactions regardless of the revenue limit.

July 1, 2025

Country Technicality & Terms

Scope

All Transactions.

Platforms

Authority Portal: My Invois
Authority:LHDN(IRBM)
Peppol Authority:MDEC

Formats

Invoice: XML & JSON

Signature & Submission Method

The signature(digital certificate) is required for all transactions.

Archiving

Archiving is mandatory minimum for 7 years.

Invoice Type Codes

Malaysia Specific Invoice type codes that are using to idendify invoice type.

Tax Category ID

Malaysia specific codes that identify invoice tax category

Classification Code

IRBM categorizes product or service that is invoiced. Each line item must have the correct classification code value on the XML.

MSIC Code

 IRBM idendifies tax payers business type based on the 5- digit Malasian Standard Industrial Classification Codes.

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