E-invoicing in Malaysia

The MyInvois system is Malaysia's official e-invoicing platform, developed and operated by the Inland Revenue Board of Malaysia (IRBM/LHDN).

This centralized platform serves as the backbone of Malaysia's digital tax transformation initiative, designed to enhance tax compliance, reduce fraud and streamline business processes nationwide.

Through MyInvois, businesses can generate, submit and validate e-invoices, as well as store and track invoice statuses such as approved, rejected or cancelled.

MyInvois functions as a validation gateway for all electronic invoices in Malaysia. Every invoice must be submitted to the platform for validation before being sent to the buyer, with the system verifying compliance against the LHDN schema that includes 55 mandatory fields covering buyer/seller information, tax details and invoice type. Once validated, MyInvois generates a unique QR code for each invoice, enabling real-time verification by buyers and tax authorities. The system processes all transaction types — B2B, B2C and B2G — and handles related documents including credit notes, debit notes and cancellations.

Businesses can interact with MyInvois through two primary methods. Small businesses or those with low invoice volumes typically use the MyInvois Portal for manual submissions. Larger enterprises requiring automation and real-time processing can implement API integration between their accounting or ERP systems and the MyInvois platform, or simply leverage a pre-built connection through a compliant e-document exchange network like the Pagero Network. 

LHDN stands for Lembaga Hasil Dalam Negeri, which is Malay for the Inland Revenue Board of Malaysia (IRBM). It is the government agency responsible for administering, assessing, collecting and enforcing payment of various taxes in Malaysia, including personal income tax, corporate tax, and goods and services tax, among others. LHDN plays a crucial role in Malaysia's fiscal policy and tax administration, ensuring compliance with tax laws and regulations.

MDEC, the Malaysia Digital Economy Corporation, is a government agency under the purview of the Ministry of Communications and Multimedia Malaysia. MDEC focuses on driving digital transformation, adoption, and innovation within the country. Its initiatives aim to foster growth in digital technology sectors, encourage investment in digital businesses and enhance Malaysia's role as a global player in the digital economy. 

In the context of Malaysia's national e-invoicing initiative, MDEC plays the role of accrediting Malaysia's Peppol service providers and Peppol ready solution providers such as Pagero.

All businesses (B2B and B2G) engaged in the provision of goods and services and certain non-business transactions between individuals (B2C).

The implementation of the e-invoicing mandate is planned on a gradual basis:

• From 1 August 2024: Taxpayers with an annual turnover or revenue of more than RM 100 million (ca. EUR 20,000,000).
• From 1 January 2025: Taxpayers with an annual turnover or revenue of more than RM 25 million (ca. EUR 5,000,000).
• From 1 July 2025: All other taxpayers.

Yes. The e-invoice mandate covers both domestic and cross-border transactions.  The domestic transactions include B2B, B2G and B2C scenarios. The cross-border transactions include import (to be reported from the AP side as a self-billed e-invoice) and export activities (to be reported from the AR side as an e-invoice).  

The following documents fall under the scope of Malaysia's e-invoicing mandate: 

• Complete e-invoice (“Invois”)
• Credit note
• Debit note
• Refund e-invoice
• Self-billed e-invoice
• Self-billed credit note
• Self-billed debit note
• Self-billed refund note

Pagero has established a direct API connection with Malaysia's MyInvois platform, incorporating all technical specifications mandated by the Inland Revenue Board (LHDN).

By connecting to the Pagero Network, your documents will comply with Malaysia's e-invoicing requirements without requiring any additional technical development on your part.

Our integration handles the complete validation workflow — we format your documents according to Malaysian requirements, submit them to MyInvois for validation, secure the official QR code, and deliver the fully compliant e-invoice to your customer. This works seamlessly regardless of your existing systems or invoice volumes.

By leveraging Pagero's established connection, you avoid having to build and maintain your own technical integration with MyInvois, while ensuring all your invoices meet the 55 mandatory fields and other requirements in the LHDN schema. This allows your business to achieve compliance quickly while focusing on your core operations rather than technical integration challenges.