e-Invoicing in Malaysia (LHDN MyInvois)

e-Invoicing is LHDN's electronic invoicing system, delivered through the MyInvoisplatform. When you issue an invoice, it's validated in near real-time and you receive a validated e-Invoice with a QR code and validation link to share with your buyer.

Who needs it, and by when

For businesses already operating in YA2022, the initial phase is based on FY2022 turnover. Businesses that commenced later must also consider their commencement period, the first YA in which turnover reached RM1 million, and the MSME exemption criteria.

• More than RM100 million — 1 August 2024
• RM25 million – RM100 million — 1 January 2025
• RM5 million – RM25 million — 1 July 2025
• RM1 million – up to RM5 million — 1 January 2026

Turnover below RM1,000,000 does not by itself guarantee exemption. LHDN ownership and related-party criteria also apply. Businesses first reaching RM1 million in YA2023 to YA2025 generally use 1 July 2026; those first reaching it from YA2026 generally use 1 January in the second year following that YA. Use the e-Invoice Checker to see your phase and date instantly.

The RM10,000 rule

From 1 January 2026, any single transaction above RM10,000must be issued as its own individual e-Invoice — it can't be rolled into a consolidated e-Invoice.

How to get ready

• Log in to the MyInvois Portal via MyTax and confirm your TIN is correct.
• Gather the buyer details you'll need: name, TIN, address, and SST number if registered.
• Decide how you'll issue: the free MyInvois Portal (manual) or API/ERP integration for volume.
• Keep records of what you issue — validated e-Invoices are your tax documents.

e-Invoice dates have been revised more than once — always confirm your obligation on LHDN's official e-Invoice timeline or with a tax agent. Last reviewed: 17 July 2026.