Malaysia e-Invoicing (MyInvois) Guide

1What is e-Invoicing (MyInvois)?什么是电子发票(MyInvois)?

An e-Invoice is a digital invoice in a standard format that LHDN (IRBM) validates in real time before it reaches your customer. When you issue one, LHDN checks it and returns a Unique Identification Number (UIN) and a QR code — only then is it a valid, compliant invoice. This 'validate-as-you-go' model replaces paper and PDF invoices. (MDEC acts as Malaysia's Peppol authority for the underlying e-invoice network.)电子发票是一种标准格式的数字发票,在送达客户前先由 LHDN(内陆税收局)实时验证。你开出发票时,LHDN 会核实并回传一个唯一识别号(UIN)与 QR 码 —— 之后它才算有效、合规的发票。这种「边开边验」模式取代了纸本与 PDF 发票。(底层电子发票网络由 MDEC 担任马来西亚的 Peppol 管理方。)

2Who must comply, and when谁要做、何时

Malaysia is rolling out e-Invoicing in phases, based on your annual turnover:马来西亚依年营业额分阶段推行电子发票:

Phase 4 (RM1m–RM5m) has a relaxation period until 31 December 2026 (consolidated e-Invoices allowed), with full enforcement from 1 January 2027. In December 2025 the exemption threshold was raised to RM1 million, so businesses below RM1 million are currently exempt. Dates are set by LHDN and can change — tell us your turnover and we'll confirm your exact date.第 4 阶段(RM100 万–500 万)设宽限期至 2026 年 12 月 31 日(期间可开合并电子发票),2027 年 1 月 1 日起全面执行。2025 年 12 月豁免门槛上调至 RM100 万,因此低于 RM100 万的企业目前豁免。日期由 LHDN 制定,可能变动 —— 告诉我们你的营业额,我们为你确认具体日期。

Businesses with annual turnover below RM1 million are currently exempt (the threshold was raised from RM500,000 to RM1 million in December 2025), and some income types (such as employment income, pensions and zakat) are out of scope. Two things to watch: once your turnover has crossed a threshold the obligation generally stays even if it later drops, and subsidiaries or related companies within a larger group may still be caught.年营业额低于 RM100 万的企业目前豁免(豁免门槛已于 2025 年 12 月从 RM50 万上调至 RM100 万),某些收入类型(如受雇收入、退休金、天课)也不在范围内。两点要注意:一旦营业额跨过门槛,即使日后回落,义务一般仍持续;而大型集团旗下的子公司或关联公司仍可能被纳入。

How your phase is decided: your phase (or exemption) is based on your audited financial statements or tax return for Year of Assessment 2022 — or your first available year if your business is newer. A few rules:阶段如何判定:你的阶段(或豁免)以 2022 课税年(YA 2022)的经审计财务报表或报税表为准 —— 新公司则以首个可用年度为准。几项规则:

• For sole proprietors, revenue from all your businesses is added together.独资经营者:名下所有生意的营业额合并计算。
• Your phase and start date are set by the highest annual revenue in the reference year.阶段与生效日期以参考年度中最高的年营业额为准。
• If you cross RM1 million in a later year, you must comply from the second year after crossing.若日后某年跨过 RM100 万,须自跨过后的第二年起遵守。
• Once required to comply, you continue even if revenue later drops below RM1 million.一旦须遵守,即使日后营业额回落至 RM100 万以下仍须持续。

3How it works运作流程

Issuing a compliant e-Invoice follows six steps:开出一张合规电子发票分六步:

• Issuance — you issue the e-Invoice from the MyInvois Portal or your accounting software.开具 —— 透过 MyInvois 门户或你的会计软件开出电子发票。
• Validation — LHDN validates it in real time and assigns a Unique Identification Number (UIN).验证 —— LHDN 实时验证,并分配唯一识别号(UIN)。
• Notification — LHDN notifies both you and your buyer of the validation.通知 —— LHDN 同时通知你与买家验证结果。
• Sharing — a validated e-Invoice with a QR code is generated; you share it with your buyer, who can verify it on MyInvois.分享 —— 生成带 QR 码的已验证电子发票;你分享给买家,买家可在 MyInvois 上核验。
• Rejection / cancellation — within 72 hours the buyer can reject or the supplier can cancel it (with justification); after that, adjust it with a credit or debit note.拒绝 / 取消 —— 72 小时内买家可拒绝、卖方可取消(须说明理由);超过后改以贷记或借记单调整。
• Human-readable copy — you can also give the buyer a PDF or JPG version of the e-Invoice.可读副本 —— 你也可向买家提供 PDF 或 JPG 版本的电子发票。

B2B vs B2C: for business-to-business (B2B) you issue and validate each e-Invoice as above. For business-to-consumer (B2C), you still account for every sale — if the buyer asks for an e-Invoice you issue it in real time; if not, you can combine the receipts into a monthly consolidated e-Invoice. Note: a customer can't claim a tax deduction for the purchase without a validated e-Invoice.B2B 与 B2C:企业对企业(B2B)每张发票按上述流程开具与验证。企业对消费者(B2C)仍须记录每笔销售 —— 买家索取电子发票时实时开具;若不需要,可把收据合并成一张月度合并电子发票。注意:没有已验证的电子发票,客户无法就该笔采购申请税务扣除。

4Two ways to submit两种提交方式

You can issue e-Invoices in two ways. MyInvois Portal is LHDN's free web portal where you enter or upload invoices manually — good for low volumes or getting started. API / software integration connects your accounting or ERP system (for example AutoCount) directly to MyInvois for automated, real-time submission — best for higher volumes; middleware or service providers can also handle the conversion and submission. As an authorised AutoCount dealer, we can set up either route for you.你可用两种方式开电子发票。MyInvois 门户是 LHDN 的免费网页门户,手动输入或上传发票 —— 适合量小或起步阶段。API / 软件对接把你的会计或 ERP 系统(例如 AutoCount)直接连到 MyInvois,自动实时提交 —— 适合量大;中介或服务商也可代为转换与提交。作为 AutoCount 授权经销商,我们可为你设置任一方式。

5Types of e-Invoices电子发票类型

MyInvois covers several document types:MyInvois 涵盖多种文件类型:

• Invoice, credit note, debit note and refund note — the everyday documents.发票、贷记单、借记单与退款单 —— 日常单据。
• Self-billed e-Invoice — you issue this yourself when buying from a foreign supplier who has no Malaysian tax ID (and in a few other cases).自开票 —— 当你向没有马来西亚税号的海外供应商采购时(以及少数其他情形),由你自行开具。
• Consolidated e-Invoice — for B2C sales to end consumers who don't need an individual e-Invoice, you can combine receipts and submit one consolidated e-Invoice (usually monthly). Note: from 1 January 2026, any single transaction above RM10,000 needs its own individual e-Invoice — it can't be consolidated.合并电子发票 —— 对不需要个别电子发票的 B2C 终端消费者销售,可把收据合并,提交一张合并电子发票(通常每月一次)。注意:自 2026 年 1 月 1 日起,单笔超过 RM10,000 的交易须开个别电子发票,不能合并。

6What's on an e-Invoice (and the 72-hour rule)电子发票的内容(与 72 小时规则)

An e-Invoice has a set of required fields — including your and your customer's TIN (Tax Identification Number), business registration number, SST number where applicable, MSIC business code, item details, SST and totals — around 55 fields in all, plus LHDN's digital validation. That's why clean customer and supplier master data (TINs and so on) matters up front. Remember the 72-hour window: after an e-Invoice is validated, either side has 72 hours to cancel or reject it; after that, use a credit or debit note.电子发票有一组必填字段 —— 包括你与客户的 TIN(税务识别号)、公司注册号、(适用时)SST 号、MSIC 行业编码、项目明细、SST 与总额 —— 合计约 55 个字段,并附 LHDN 的数字验证。因此事先整理好客户与供应商主数据(TIN 等)很重要。别忘了 72 小时规则:电子发票验证后,任一方有 72 小时可取消或拒绝;超过后请改用贷记或借记单。

7Penalties & record-keeping罚则与存档

Once your grace period ends, failing to issue a valid e-Invoice is an offence under Section 120(1)(d) of the Income Tax Act 1967 — a fine of RM200 to RM20,000, imprisonment of up to 6 months, or both, and each non-compliant invoice can be a separate offence. Keep your e-Invoice records for at least 7 years. Because LHDN can match your validated e-Invoices against your tax return, accurate e-Invoicing also protects your expense deductions.宽限期结束后,未开出有效电子发票属《1967 年所得税法》第 120(1)(d) 条下的罪行 —— 罚款 RM200 至 RM20,000、监禁最长 6 个月,或两者兼施,且每张不合规发票可视为独立罪行。电子发票记录须至少保存 7 年。由于 LHDN 可将你已验证的电子发票与报税记录比对,准确开票也能保障你的开支扣除。

8How to get ready如何准备

Six steps to be e-Invoice ready:做好电子发票的六个步骤:

• Confirm your annual turnover and your phase date.确认你的年营业额与所属阶段日期。
• Register / activate MyInvois access (TIN and authorised users).注册 / 激活 MyInvois 权限(TIN 与授权用户)。
• Check your accounting/ERP software is e-Invoice ready — or move to AutoCount.确认你的会计/ERP 软件已支持电子发票 —— 或转用 AutoCount。
• Clean up your master data — TINs, MSIC codes, customer and supplier details.整理主数据 —— TIN、MSIC 编码、客户与供应商资料。
• Test in LHDN's sandbox, then run a pilot before go-live.在 LHDN 沙盒测试,上线前先试运行。
• Train your team on issuing, cancellations and record-keeping.培训团队掌握开票、取消与存档。

Not sure where to start? Use our free e-Invoice Readiness Checklist →不知从何入手?用我们的免费电子发票准备清单 →

💡 Good news: the government helps with adoption costs — businesses can claim a tax deduction of up to RM50,000 a year for e-Invoicing implementation costs (YA 2024–2027), plus accelerated capital allowance (over 2 years) on ICT equipment and software. We can advise on claiming these.💡 好消息:政府协助分担采用成本 —— 企业可就电子发票实施费用申请每年最高 RM50,000 的税务扣除(YA 2024–2027),ICT 设备与软件另享加速资本津贴(2 年摊提)。我们可协助你申请。