What every invoice must show
- Bahasa Melayu or English, with the invoice serial number and the registered person's name, address and identification number.
- The total payable excluding service tax, the rate of tax, and the tax charged shown as a separate amount, then the total including tax.
- Any amount in a foreign currency repeated in ringgit at the selling rate prevailing in Malaysia when the service was provided.
- No alterations. A wrong invoice and all its copies are void and must be marked CANCELLED and kept for audit.
Numbering, keeping and correcting invoices
Mistakes are corrected in a fixed window. For 72 hours after validation the buyer can ask the supplier to reject the e-Invoice through MyInvois, giving a reason such as a wrong SST number or business registration number, and the supplier can cancel it within the same 72 hours (Guideline Version 4.8, paragraph 2.3.6). A cancelled e-Invoice is no longer valid and a new one must be issued if needed.
After 72 hours the invoice cannot be cancelled. Any change is made with a new e-Invoice: a credit note to reduce the value when no money goes back to the buyer, a debit note for extra charges, or a refund note when money is returned to the buyer. A supplier who prefers not to use the cancellation function can use these notes at any time.
LHDN keeps every validated e-Invoice in its own database, but paragraph 2.3.7 reminds taxpayers to keep enough records and documents of the transaction themselves.
Electronic invoicing in Malaysia
MyInvois e-Invoicing is mandatory, phased by turnover, and since 1 September 2026 businesses with annual turnover below RM3 million are exempt — the floor was raised from RM1 million that day. The phases ran from 1 August 2024 for turnover above RM100 million, 1 January 2025 above RM25 million, 1 July 2025 above RM5 million, and 1 January 2026 for the rest, with a concessionary date of 1 July 2026 for the smallest. There is no further dated phase: a business that crosses RM3 million in a year of assessment must start on 1 January of the second year after it, so crossing in 2026 means starting 1 January 2028. The exemption does not apply if a non-individual shareholder, holding company, related company or joint venture has turnover of RM3 million or more. Businesses with turnover up to RM5 million are in an interim relaxation period until 31 December 2027: they may issue one consolidated e-Invoice a month instead of one per transaction, within seven calendar days of month end, with no penalty. Submit through the free MyInvois portal, the MyInvois e-POS app, or the API; LHDN validates and returns a UUID and a validation link, and the visual invoice must carry the QR code. The supplier or buyer has 72 hours to cancel or reject; after that, a credit note.