Do businesses under RM3 million turnover need to issue e-invoices in Malaysia?

No. Under LHDN's e-Invoice Guideline version 4.8 (August 2026), businesses with annual turnover or revenue below RM3 million are exempt from issuing e-invoices, including self-billed e-invoices, unless they have a holding company, related company, joint venture or non-individual shareholder with turnover of RM3 million or more. No application is needed; an exempt business simply does not have to issue them. Many still do because their customers ask for validated e-invoices.

What is an e-invoice intermediary?

A company LHDN allows to submit e-invoices to MyInvois on your behalf. You appoint it once in the MyInvois portal; your TIN stays the supplier on every e-invoice. Prigo X Technologies Sdn. Bhd., the company behind Invoa, is the intermediary for Invoa customers.

How do I appoint an intermediary in the MyInvois portal?

Sign in to MyInvois as your company, open the Intermediary section, add Prigo X Technologies Sdn. Bhd. by its TIN and BRN, grant the submission permissions and save. Do it once in the sandbox to test and once in production. Invoa's e-Invoice page shows the exact details to enter.

What happens after I submit an e-invoice?

LHDN validates it, usually within seconds, and returns a unique identifier (UIN) and a QR code. Invoa prints the QR code on the PDF and shows the status on the invoice: Queued, Submitted, Valid, Invalid or Cancelled, with any errors to fix.

Can I cancel a validated e-invoice?

Within 72 hours of validation, yes: void the invoice in Invoa and the cancellation is sent to LHDN. After 72 hours, issue a credit note instead; Invoa asks for one automatically.

What is a consolidated e-invoice?

One e-invoice a month that covers sales to customers who did not ask for an individual e-invoice, such as walk-in retail. Invoa generates it from the month's receipts on the Pro plan.

What do I need before I can submit?

Your company's TIN, SSM registration number (BRN), MSIC code, address and phone number, your SST number if registered, and access to the MyInvois portal to appoint the intermediary. For each customer: their TIN, which Invoa can look up from an ID or registration number.

Does Invoa charge extra for e-invoicing?

No. LHDN MyInvois e-invoicing is included on every plan, including Free. Consolidated and self-billed e-invoices are part of Pro.

LHDN MyInvois

e-Invoicing in Malaysia, explained for small businesses.

Businesses with annual turnover of RM3 million or more must issue e-invoices through LHDN's MyInvois system. Below RM3 million you are exempt, unless a related company crosses that line. This page covers the rules as of October 2026 (e-Invoice Guideline v4.8), what an intermediary is, and how Invoa submits for you on every plan.

Start free and submit your first e-invoice Read the full guide in the docs

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, including from self-billed e-invoices, unless your business has a non-individual shareholder, holding company, related company or joint venture with turnover of RM3 million or more.
Growing past RM3 million	You start on 1 January of the second year after the year of assessment in which you first reach RM3 million. Reach it in 2027, start on 1 January 2029.

LHDN's own pages are the authority: the implementation timeline and guidelines.

How an e-invoice works

STEP 1
You issue the invoice
In Invoa, as usual: number, lines, SST, due date. The PDF and customer page are ready at once.
STEP 2
Invoa submits to MyInvois
Click Submit to LHDN. Invoa sends the e-invoice as your intermediary; your TIN stays the supplier.
STEP 3
LHDN validates it
Within seconds you get a UIN and QR code. The QR prints on the PDF; the invoice shows Valid, Invalid or Cancelled.

What Invoa does for you

Submits as your intermediary. Appoint Prigo X Technologies Sdn. Bhd. once in the MyInvois portal; after that every submission is one click from the invoice.
Finds and checks TINs. Save a customer with an ID or SSM number and Invoa validates the TIN with LHDN, or looks it up for you.
Tracks every result. Not submitted, Queued, Submitted, Valid, Invalid or Cancelled, with the errors to fix.
Handles the 72-hour rule. Void inside the window and the cancellation goes to LHDN; after it, Invoa asks for a credit note.
Consolidated and self-billed e-invoices for walk-in sales, agent commission and foreign suppliers, on Pro.
Included on every plan, Free included. No per-document fee.

Connect MyInvois · Submit and cancel · Find a customer's TIN · Consolidated and self-billed

Questions

Do businesses under RM3 million turnover need to issue e-invoices in Malaysia?: No. Under LHDN's e-Invoice Guideline version 4.8 (August 2026), businesses with annual turnover or revenue below RM3 million are exempt from issuing e-invoices, including self-billed e-invoices, unless they have a holding company, related company, joint venture or non-individual shareholder with turnover of RM3 million or more. No application is needed; an exempt business simply does not have to issue them. Many still do because their customers ask for validated e-invoices.
What is an e-invoice intermediary?: A company LHDN allows to submit e-invoices to MyInvois on your behalf. You appoint it once in the MyInvois portal; your TIN stays the supplier on every e-invoice. Prigo X Technologies Sdn. Bhd., the company behind Invoa, is the intermediary for Invoa customers.
How do I appoint an intermediary in the MyInvois portal?: Sign in to MyInvois as your company, open the Intermediary section, add Prigo X Technologies Sdn. Bhd. by its TIN and BRN, grant the submission permissions and save. Do it once in the sandbox to test and once in production. Invoa's e-Invoice page shows the exact details to enter.
What happens after I submit an e-invoice?: LHDN validates it, usually within seconds, and returns a unique identifier (UIN) and a QR code. Invoa prints the QR code on the PDF and shows the status on the invoice: Queued, Submitted, Valid, Invalid or Cancelled, with any errors to fix.
Can I cancel a validated e-invoice?: Within 72 hours of validation, yes: void the invoice in Invoa and the cancellation is sent to LHDN. After 72 hours, issue a credit note instead; Invoa asks for one automatically.
What is a consolidated e-invoice?: One e-invoice a month that covers sales to customers who did not ask for an individual e-invoice, such as walk-in retail. Invoa generates it from the month's receipts on the Pro plan.
What do I need before I can submit?: Your company's TIN, SSM registration number (BRN), MSIC code, address and phone number, your SST number if registered, and access to the MyInvois portal to appoint the intermediary. For each customer: their TIN, which Invoa can look up from an ID or registration number.
Does Invoa charge extra for e-invoicing?: No. LHDN MyInvois e-invoicing is included on every plan, including Free. Consolidated and self-billed e-invoices are part of Pro.