Skip to main content
Are you e-Invoice ready? Get your free compliance assessment score in 5 minutes -Are you e-Invoice ready?Take the test now
e-Invoice.app
  1. Dashboard
  3. Malaysia

Malaysia e-Invoicing

Updated 30 April 2026

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Malaysia

Become a Sponsor
  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Exemptions
  • FAQ

Malaysia runs real-time e-invoicing through MyInvois, mandatory for B2G and B2C since August 2024 and phased for B2B by annual turnover, with businesses under RM1,000,000 exempt. Invoices use UBL 2.1 XML/JSON signed with an IRBM digital certificate.

Malaysia e-Invoicing Overview

B2B
phased
since 1 August 2024
Phased mandatory implementation based on annual revenue thresholds. Taxpayers with annual turnover below RM1,000,000 are exempt.
B2G
mandatory
since 1 August 2024
B2G transactions via MyInvois with real-time validation.
B2C
mandatory
since 1 August 2024
Mandatory for all B2C transactions through MyInvois system. Individual e-invoices required for transactions >RM10,000 from January 1, 2026.

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Malaysia

Become a Sponsor
Premium Sponsor

Available Slot

Become a sponsor
Premium Sponsor

Available Slot

Become a sponsor
Read the full Malaysia e-invoicing guide

Implementation Timeline(9 events)

Key mandate dates. Select a date for detail, or show all updates below.

Phase 1: Large taxpayers (>RM100M revenue)
1 August 2024
Large businesses
Mandatory e-invoicing for businesses with annual turnover >RM100 million.
Phase 2: Medium-large taxpayers (RM25-100M)
1 January 2025
Medium-large businesses
Expansion to businesses with annual turnover RM25-100 million.
MyInvois 2.1 guidance issued
6 April 2025
Technical update
IRBM issued new guidance including API revisions, FX notes, and validation changes.
Phase 3: Medium taxpayers (RM5-25M)
1 July 2025
Medium businesses
Expansion to businesses with annual turnover RM5-25 million.
Currency exchange rate requirements
1 September 2025
Technical compliance
Mandatory currency exchange rate element for non-MYR invoices.
Exemption threshold raised to RM1 million; Phase 5 cancelled
7 December 2025
National
PM announced e-invoicing exemption threshold raised from RM500,000 to RM1,000,000. Previously planned Phase 5 (July 2026) for micro taxpayers cancelled. Confirmed on e-Invoice Implementation Timeline .
Phase 4: All taxpayers (>RM1M) + Individual invoice requirements
1 January 2026
Small businesses
Expansion to all businesses with annual turnover exceeding RM1,000,000; individual e-invoices mandatory for transactions >RM10,000.
e-Invoice Guideline v4.6: Consolidated Invoice Updates
5 January 2026
Technical compliance
IRBM released e-Invoice Specific Guideline v4.6 with two key changes: (1) Construction material wholesalers/retailers may now issue consolidated e-invoices unless buyer requests individual invoices; (2) Grace period until December 31, 2026 for taxpayers with annual turnover up to RM5 million to issue consolidated e-invoices without penalties.
MyInvois SDK 1.0 release published
30 April 2026
Technical compliance
HASiL (Inland Revenue Board) published the MyInvois SDK 1.0 release on 30 April 2026. From 1 August 2026 it adds validation of the Tax Identification Number (TIN) and Business Registration Number (BRN), restricts use of State Code 17, and bars scientific notation in amount fields. Further detail sits on the HASiL Software Development Kit (SDK) page .

Premium Sponsors

AvailableBecome a sponsor AvailableBecome a sponsor

Compliance Regime

CTC Model
Real-time reporting
Continuous Transaction Control (CTC) via MyInvois system with real-time validation; QR code generation for validated invoices
Network
Real-time reporting
Standards
UBL 2.1 format (XML or JSON), 55 mandatory data fields

Record-keeping & Reporting

Archiving
7 years retention per Income Tax Act 1967 Section 82; MyInvois portal retains only 2 years - businesses must maintain own archives; XML/JSON format with digital signatures required.
SAF-T
N/A
No SAF-T implementation; Malaysia uses MyInvois real-time validation system with continuous transaction control model

Technical Formats

UBL 2.1 XML/JSON with digital signatures using IRBM Digital Certificate

Exemptions

Small Business Grace Period
Taxpayers with annual turnover up to RM5 million have until December 31, 2026 to issue consolidated e-invoices without penalties per e-Invoice Specific Guideline v4.6 .
Micro Business Exemption
Businesses with annual revenue below RM1,000,000 are exempt from mandatory e-invoicing requirements per the e-Invoice Implementation Timeline (updated December 7, 2025).

Read our full Malaysia e-invoicing compliance guide

In-depth mandate analysis, timeline, exemptions, and vendor selection

Official Sources

  • hasil.gov.myOfficial site
Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable

Related Countries

  • BangladeshPhased
  • IsraelPhased
  • NepalPhased
  • PakistanPhased

Frequently asked questions about e-Invoicing in Malaysia

Yes, e-Invoicing is mandatory in Malaysia for B2G (since 2024-08-01) transactions.

B2B e-Invoicing in Malaysia is in a phased rollout since 2024-08-01. Phased mandatory implementation based on annual revenue thresholds. Taxpayers with annual turnover below RM1,000,000 are exempt.

B2G e-Invoicing in Malaysia is mandatory since 2024-08-01. B2G transactions via MyInvois with real-time validation.

Malaysia supports the following e-Invoice formats: UBL 2.1 XML/JSON with digital signatures using IRBM Digital Certificate.

Malaysia uses the following e-Invoicing standards: UBL 2.1 format (XML or JSON), 55 mandatory data fields. Archiving requirement: 7 years retention per Income Tax Act 1967 Section 82; MyInvois portal retains only 2 years - businesses must maintain own archives; XML/JSON format with digital signatures required..

Continuous Transaction Control (CTC) via MyInvois system with real-time validation; QR code generation for validated invoices

B2C e-Invoicing in Malaysia is mandatory since 2024-08-01. Mandatory for all B2C transactions through MyInvois system. Individual e-invoices required for transactions >RM10,000 from January 1, 2026.

Exemptions from Malaysia e-Invoicing may apply to: Small Business Grace Period, Micro Business Exemption. Check specific criteria as exemptions vary by transaction type and business size.