For country-level data on Malaysia, see [Malaysia on e-Invoice.app](/country/MY). For how this model compares to others, see our [real-time reporting countries](/real-time-reporting-countries) summary.

Malaysia MyInvois: e-Invoicing Phases and 2026 Changes

Q: What is MyInvois?

**MyInvois** is Malaysia's national e-invoicing platform, operated by **Lembaga Hasil Dalam Negeri (LHDN)**, the Inland Revenue Board of Malaysia. It uses a continuous transaction control model: every invoice is submitted to MyInvois for validation, assigned a unique identifier, and returned to the issuer with a QR code before being sent to the buyer. The system covers B2B, B2C, and B2G transactions and is mandatory for businesses above the applicable turnover threshold.

Q: Four phases, turnover based

LHDN phased the mandate by annual turnover: **Phase 1: 1 August 2024** for businesses with turnover above **RM100 million**. **Phase 2: 1 January 2025** for businesses with turnover between **RM25 million and RM100 million**. **Phase 3: 1 July 2025** for businesses with turnover between **RM5 million and RM25 million**. **Phase 4: 1 January 2026** for businesses with turnover between **RM1 million and RM5 million**. Each phase brings its cohort fully into the mandate. Smaller businesses below the Phase 4 floor remain exempt under the updated framework.

Q: Technical specification

E-invoices must be produced in **UBL 2.1** (XML or JSON). Each invoice carries 55 specific data fields covering seller and buyer details, transaction items, quantities, prices, taxes, totals, and payment information. Submission routes are two. Manual submission through the **MyInvois Portal** suits businesses with low invoice volumes. Automated submission through the **direct API integration** handles high-volume issuance programmatically. Once validated, MyInvois returns a unique ID and QR code which must be included on the invoice sent to the buyer. Invoices without a valid MyInvois ID are not legally valid for tax purposes.

What is MyInvois?

MyInvois is Malaysia's national e-invoicing platform, operated by Lembaga Hasil Dalam Negeri (LHDN), the Inland Revenue Board of Malaysia. It uses a continuous transaction control model: every invoice is submitted to MyInvois for validation, assigned a unique identifier, and returned to the issuer with a QR code before being sent to the buyer.

The system covers B2B, B2C, and B2G transactions and is mandatory for businesses above the applicable turnover threshold.

Four phases, turnover based

LHDN phased the mandate by annual turnover:

Phase 1: 1 August 2024 for businesses with turnover above RM100 million.

Phase 2: 1 January 2025 for businesses with turnover between RM25 million and RM100 million.

Phase 3: 1 July 2025 for businesses with turnover between RM5 million and RM25 million.

Phase 4: 1 January 2026 for businesses with turnover between RM1 million and RM5 million.

Each phase brings its cohort fully into the mandate. Smaller businesses below the Phase 4 floor remain exempt under the updated framework.

What changed for 2026

On 7 December 2025, the Prime Minister announced an update to the exemption threshold. From 1 January 2026, the exemption level rises from RM500,000 to RM1,000,000. Businesses with annual revenue below RM1 million are not required to issue e-invoices under the current framework.

A six-month relaxation period applies for Phase 4 cohorts, running from 1 January 2026 to 30 June 2026. During the relaxation, simplified compliance options are available including consolidated monthly e-invoicing, flexible product descriptions, and no penalties for initial non-compliance. This lets businesses test systems, train staff, and resolve issues before full enforcement.

Separately, from 1 January 2026, individual e-invoices are mandatory for transactions above RM10,000. The previous option to consolidate transactions above this amount into a single monthly e-invoice is withdrawn.

Technical specification

E-invoices must be produced in UBL 2.1 (XML or JSON). Each invoice carries 55 specific data fields covering seller and buyer details, transaction items, quantities, prices, taxes, totals, and payment information.

Submission routes are two. Manual submission through the MyInvois Portal suits businesses with low invoice volumes. Automated submission through the direct API integration handles high-volume issuance programmatically.

Once validated, MyInvois returns a unique ID and QR code which must be included on the invoice sent to the buyer. Invoices without a valid MyInvois ID are not legally valid for tax purposes.