E-Invoicing in Malaysia

Malaysia has 1 August 2024 started the gradual introduction of a mandatory e-invoicing system. The responsible authority is Lembaga Hasil Dalam Negeri (LHDN)Companies can send their e-invoices either in XML format via the MyInvois portal (IRBM) or alternatively via the Malaysian Peppol Authority, which is from the Malaysia Digital Economy Corporation (MDEC) The introduction will be phased in, depending on company size and annual turnover.

Timeframe

2024: Electronic invoicing applies to companies with an annual turnover of at least MYR 100 million.

January 2025: E-invoicing will be mandatory for businesses with an annual turnover of more than MYR 25 million and up to MYR 100 million.

July 2025: The use of e-invoicing applies to taxpayers with an annual turnover of over 5 million RM (approximately 1 million EUR).

January 2026: Taxpayers with an annual turnover between RM 1 and 5 million (approximately EUR 220,000–1 million) must use e-invoices.

July 2026: Taxpayers with an annual turnover between RM 500,000 and RM 1 million (approximately EUR 110,000–220,000) must use e-invoices.

applicability

The e-invoice primarily covers Business-to-Business (B2B), Business-to-Consumer (B2C) and Business-to-Government (B2G) transactions from

format

PEPPOL UP TO 3.0, XML or JSON format.

Electronic signature

Electronic signatures are mandatory.

Archiving

E-invoices must 7 years be archived.

How e-invoicing works

  • A “Clearance model” is introduced, where each invoice is provided with a unique invoice number and a QR code.
  • Each invoice can be sent via the MyInvois portal or other external software.
  • Once the invoice has been validated, both the invoice issuer and the recipient are notified and the invoice can be sent to the recipient.
  • A limited time period is set for cancellation or rejection of invoices.
  • The clearance model extends on invoices as well as debit and credit notes.
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For more information on e-invoicing in Malaysia:
https://www.hasil.gov.my/en/e-invoice/

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GOpus® eInvoice

Our GOpus® eInvoice The solution integrates with SAP ERP and SAP S/4HANA and supports the creation of outgoing e-invoices in all international country formats. This allows you to create and send all your invoice content between different international invoice issuers and recipients directly from your SAP system, and to archive all invoice documents with comprehensive monitoring. Integration with the SAP modules SD, FI, MM, RE/FX, IS-H, IS-U, and SAP Service Billing is possible. Further integrations are available upon request.

More information about GOpus® eInvoice, can be found here ->

Do you have any further questions about our solution or would you like to obtain more detailed information about the e-invoicing regulations in Malaysia?

We have made the guideline for e-invoicing in Malaysia available for you in German and English and are personally available to assist you with any further questions you may have about our solution.

GUIDELINE (GERMAN)
GUIDELINE (ENGLISH)
REGISTER FOR ONLINE PRESENTATION
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