e-Invoicing Made Easy
E-Invoicing Software
Simplify your e-Invoicing processes with LHDN, boost efficiency, enhance accuracy, and ensure full compliance with LHDN regulations—all from a unified platform.
e-Invoicing Accounting Software
Simplify your e-Invoicing processes with LHDN- Boost efficiency, enhance accuracy, and ensure full compliance with LHDN regulations – all from a unified Accounting Software platform.
What is e-Invoice
An e-Invoice is a digital representation of a transaction between a supplier and a buyer. There are 55 data fields that are required to issue an e-Invoice. e-Invoice replaces paper or electronic documents and is formatted in a structured, machine-readable manner. It is a file created in the format specified by the IRBM (i.e., in XML or JSON file format) and not in the form of PDF, JPG and etc.
When to Start Implement e-Invoice
e-Invoice will be implemented in phases to ensure smooth transition. e-Invoice covers Business-to-Business (B2B), Business-to-Consumer (B2C) and Business-to-Government (B2G).
| Targeted Taxpayers | Implementation Date |
|---|---|
| Taxpayers with an annual turnover or revenue of more than RM100 million | 1 August 2024 |
| Taxpayers with an annual turnover or revenue of more than RM25 million and up to RM100 million | 1 January 2025 |
| All taxpayers undertaking commercial acivities and new business (from the year 2023 onwards) | 1 July 2025 |
- Taxpayers can opt to voluntarily participate in the implementation of e-Invoice at an earlier date, regardless of their annual turnover or revenue.
- For new businesses or operations commencing from the year 2023 onwards, the e-Invoice implementation date is 1 July 2025.
How To Determine Annual Turnover or Revenue
Audited Statement
Based on reporting in the Statement of Comprehensive Income for Financial Year 2022
Non Audited Statement
Based on reporting in the Income Tax Return Form for Year of Assessment 2022
Change of Accounting Year
Reported income for year 2022 will be pro-rated to a 12 month period
How to Submit e-Invoice
There are two options for the e-Invoice transmission mechanisms:
MyInvois Portal
A portal hosted by IRBM and it is accessible to all taxpayers at no cost.
Application Programming Interface (API)
An API is a set of programming code that enables direct data transmission between the taxpayers’ system and MyInvois system. It requires upfront investment in technology and adjustments to taxpayers existing systems.
When To Issue e-Invoice
The e-Invoice model ensures a comprehensive and standardised approach to generation, transmission, and recordkeeping of transaction documents. Transactions that fall under e-Invoice implementation are driven by the following scenarios.
Proof of Income
Whenever a sale or other transaction is made to recognise income of taxpayers.
Proof of Expenses
- Covers purchases made or other spending by taxpayers.
- It also includes returns and discounts.
- It can also be used to correct or subtract an income receipt in terms of the amounts documented.
- Taxpayers to issue self-billed e-Invoice to document an expense such as foreign transactions.
Types of e-Invoices
Invoice
A commercial document that itemises and records a transaction between a Supplier and Buyer, including issuance of self-billed e-Invoice to document an expense.
Credit Note
A credit note is issued by Suppliers to correct errors, apply discounts, or account for returns in a previously issued e-Invoice with the purpose of reducing the value of the original e-Invoice. This is used in situations where the reduction of the original e-Invoice does not involve return of monies to the Buyer.
Debit Note
A debit note is issued to indicate additional charges on a previously issued e-Invoice
Refund Note
A refund note e-Invoice is a document issued by a Supplier to confirm the refund of the Buyer’s payment. This is used in situations where there is a return of monies to the Buyer.
E-Invoice Resources
Further guidance on e-Invoice to help you gain a better understanding of certain e-Invoice treatment.
