e-Invoice LHDN Implementation Timeline - Malaysia

Introduction of the guideline for the implementation of mandatory e-invoicing

The Inland Revenue Board of Malaysia (IRBM) has taken a significant step towards the mandatory implementation of e-invoicing. On 21 July 2023, they introduced a comprehensive Guideline that outlines the gradual adoption of e-Invoice for targeted taxpayers.

This Guideline aims to provide clear and accessible information to taxpayers about e-Invoice concepts, implementation methods, compliance requirements, recordkeeping procedures, and answers to common questions and concerns.

The e-Invoice implementation plan is structured as follows:

  1. From 1 June 2024: Taxpayers with an annual turnover or revenue exceeding RM 100 million (ca. EUR 20,000,000).
  2. From 1 January 2025: Taxpayers with an annual turnover or revenue between RM 50 million (ca. EUR 10,000,000) and RM 100 million (ca. EUR 20,000,000).
  3. From 1 January 2026: Taxpayers with an annual turnover or revenue between RM 25 million (ca. EUR 5,000,000) and RM 50 million (ca. EUR 10,000,000).
  4. From 1 January 2027: All taxpayers, including certain non-business transactions.

Under this implementation, specific types of documents, such as invoices, credit/debit notes, and refunds, must be issued in electronic format.

Taxpayers will have two options for transmitting e-invoices:

  1. MyInvois Portal: A portal hosted by IRBM, accessible to all taxpayers, but may not be ideal for large data volumes, best suited for Micro, Small, and Medium-sized Enterprises.
  2. Application Programming Interface (API): Offers a more efficient solution for large taxpayers or businesses with substantial transaction volumes but may require an upfront investment in technology and system adjustments.

To learn more about the e-Invoice Guideline Version 1.0, click here for additional information. Stay informed and prepared for the upcoming changes to ensure a seamless transition to e-invoicing compliance.

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