e-Invoice.app

Malaysia e-Invoicing

Updated 15 February 2026

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.

View penalty information, exemptions, and cross-border requirements for Malaysia.

UBL 2.1 format (XML or JSON)

55 mandatory data fields

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

Archiving Requirements:

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.

Access Malaysia's UBL 2.1 format (XML or JSON), 55 mandatory data fields standards, UBL 2.1 XML/JSON with digital signatures using IRBM Digital Certificate format specifications, clearance model details, and archiving requirements.

N/A

No SAF-T implementation; Malaysia uses MyInvois real-time validation system with continuous transaction control model

Access detailed regulatory announcements and implementation guidance.

Phase 1: Large taxpayers (>RM100M revenue)

1 August 2024

Large businesses