e-Invoicing in Malaysia
Who must issue LHDN e-invoices as of October 2026 (the RM3 million threshold), what an e-invoice is, and how Invoa submits them to MyInvois for you.
An e-invoice is an invoice in a standard electronic format that is validated by LHDN (the Inland Revenue Board, also called HASiL) through its MyInvois system before it reaches your customer. Each validated e-invoice gets a unique number (UIN) and a QR code your customer can use to check it.
Invoa issues your quotations and invoices as usual and, when you choose to, submits each invoice to MyInvois for you. You do not need to log in to the MyInvois portal for each invoice.
Note: This page summarises LHDN's rules as of October 2026 (e-Invoice Guideline version 4.8). Rules change; LHDN's own pages are the authority: e-Invoice implementation timeline and guidelines.
Who must issue e-invoices
| Your annual turnover or revenue | What applies |
|---|---|
| RM3 million or more | You must issue e-invoices. LHDN phased this in from August 2024 (largest businesses first) to January 2026. |
| Below RM3 million | You are exempt from issuing e-invoices (including self-billed e-invoices) — unless the exception below applies. |
The exception. The exemption does not apply if your business has a non-individual shareholder, a holding company, a related company or a joint venture with turnover of RM3 million or more.
No application needed. A business that qualifies for the exemption does not apply to LHDN; it can simply stop issuing e-invoices.
If you grow past RM3 million. You start e-invoicing on 1 January of the second year after the year of assessment in which you first reach RM3 million. For example, a business that reaches RM3 million in year of assessment 2027 starts on 1 January 2029.
Voluntary use. LHDN encourages exempt businesses to use e-invoicing anyway. Many do because their own customers — especially larger companies — want validated e-invoices for their records.
What Invoa does for you
- Submits as your intermediary. You appoint Prigo X Technologies Sdn. Bhd. (the company behind Invoa) once in the MyInvois portal. After you issue an invoice, click Submit to LHDN on it and Invoa submits on your behalf; you remain the supplier on every e-invoice. See Connect MyInvois.
- Checks your customers' details. When you save a contact with a TIN and an ID number or SSM registration number, Invoa validates the TIN with LHDN. Find TIN looks up a missing TIN from the customer's ID number, registration number or company name. See Find a customer's TIN.
- Tracks the result. Each invoice shows its e-invoice status — Not submitted, Queued, Submitted, Valid, Invalid or Cancelled — with any errors to fix. Once valid, the PDF carries LHDN's QR code. See Submit and cancel e-invoices.
- Handles the 72-hour rule. LHDN lets you cancel a validated e-invoice only within 72 hours; after that you correct it with a credit note. The invoice shows a Cancel by time. Voiding it inside the window cancels the e-invoice at LHDN; after the window, Invoa asks for a credit note instead.
What you need before you start
- Your company's TIN (tax identification number) and business registration number (BRN, the 12-digit SSM number).
- Your MSIC code — the 5-digit code for your business activity. Invoa fills in its description.
- Your SST registration number, if you are registered.
- Your company's address (including the state) and phone number.
- Access to the MyInvois portal for your company, to appoint Prigo X as intermediary.
Enter the TIN, BRN, MSIC code and SST number on the e-Invoice page (they are the same fields as in Settings → Company), and the address and phone number in Settings → Company. The e-Invoice page shows Ready to submit when everything is in place, or lists what is Still needed. The appointment is a one-time step in the MyInvois portal for each environment (sandbox for testing, production for real e-invoices).
Related
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