e-Invoice Implementation in Malaysia: A Comprehensive Guide

Published at 23 Apr 2025 12:00AM

The Inland Revenue Board of Malaysia (IRBM) is implementing e-Invoicing in Malaysia, which will affect all taxpayers undertaking commercial activities in the country. This guide provides a comprehensive overview of e-Invoicing in Malaysia, including what it is, who needs to use it, and how to get started.

What is e-Invoice?

An e-Invoice is a digital representation of a transaction between a supplier and a buyer, 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.

Who needs to use e-Invoice?

Yes, all taxpayers undertaking commercial activities in Malaysia are required to issue e-Invoice, in accordance with the phased mandatory implementation timeline.

The implementation timeline is as follows:

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
Taxpayers with an annual turnover or revenue of more than RM500,000 and up to RM25 million: 1 July 2025
Taxpayers with an annual turnover or revenue of up to RM500,000: 1 January 2026

How to get started with e-Invoice

When implementing e-Invoice, the three (3) primary factors to consider are:

Human resources: Businesses are advised to assemble a dedicated team equipped with the necessary expertise and capabilities to prepare for the implementation.
Business processes: Conduct a comprehensive review of the current process and procedures in issuing invoice transaction documents.
Technology and systems: Confirm the availability of the necessary resources, data structures and existing IT capabilities to ensure the systems in place comply with the e-Invoice requirements.

Support and Assistance

The IRBM is actively conducting a series of engagement sessions with industry players, tax practitioners, professional bodies and identified stakeholders to provide comprehensive information regarding the implementation of e-Invoice in Malaysia.

Taxpayers can also contact the IRBM through the following channels for any queries or concerns:

Email: myinvois@hasil.gov.my
MyInvois Customer Feedback Form: https://feedback.myinvois.hasil.gov.my
e-Invois HASIL Help Desk Line: 03-8682 8000 (24 hours a day, Monday to Sunday)
MyInvois Live Chat: https://www.hasil.gov.my/en/e-invoice/contact-us.

Conclusion

The implementation of e-Invoice in Malaysia is a significant change for businesses. By understanding the requirements and taking the necessary steps to prepare, taxpayers can ensure a smooth transition to this new system.

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