E-invoicing requirements in Malaysia

Explore the latest electronic invoicing, reporting and archival requirements.

Regulations

Electronic invoicing requirements

Malaysia is on our roadmap.

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Technical requirements

  • Platform - Centralised clearance system governed by LHDN

  • Format - XML or JSON

  • Archival period - Minimum 7 years

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B2G mandates

  • August 2024:

    • Receiving - All public bodies

    • Issuing - The public bodies’ suppliers, according to the B2B roll-out timelines

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B2B and B2C mandates

  • Centralised CTC model

  • 1 August 2024 - Taxpayers with an annual turnover or revenue of more than RM100 million

  • 1 January 2025 - Taxpayers with an annual turnover or revenue of more than RM25 million and up to RM100 million

  • 1 July 2025 - All taxpayers