Malaysia offers two models for e-invoicing:
MyInvois Portal for manual or bulk uploads (suitable for small businesses)
API Integration for automated, real-time invoicing through your existing ERP or accounting system (ideal for larger businesses).
To start, you must:
Register and activate your MyInvois account with IRBM.
Choose your invoicing model (Portal or API).
Ensure your billing systems are ready for integration or manual uploads.
Train your team on the new e-invoicing workflow.
Yes, e-invoicing will eventually be mandatory across all industries based on the phased implementation timeline. However, certain exempted entities and very small businesses (below RM150,000 annual revenue) are excluded.
Businesses must generate, validate, and store e-invoices for all transactions (B2B, B2C, and B2G) through the IRBM system, comply with the UBL 2.1 format, and include mandatory transaction details like buyer/seller info, item details, tax, and payment info.
No. E-invoicing applies to both domestic and cross-border transactions involving Malaysian businesses. Specific guidelines apply to export and import activities.
The MyInvois system ensures high-level data protection through encryption, secure API protocols, and user authentication. Businesses must also implement internal data security practices to safeguard transaction data.
Yes. IRBM has issued a Software Development Kit (SDK) for businesses integrating through API. The SDK includes detailed documentation on technical requirements, testing environments, and security standards.
Disbursements generally do not require an e-invoice. However, reimbursements for expenses (where costs are incurred on behalf of another party) must be accompanied by an e-invoice.
Yes, an e-invoice can be canceled or rejected within 72 hours of issuance, but the action must be justified with valid reasons.
Yes, eventually all businesses must comply, except for those explicitly exempted by IRBM, such as certain individuals and entities with annual revenue below RM150,000.
Failure to comply can lead to penalties, fines, and possible tax audits by IRBM. Businesses are strongly encouraged to align with e-invoicing requirements to avoid non-compliance risks.
Yes, e-invoicing will be mandatory for MSMEs according to the phased timeline. However, MSMEs with annual revenue below RM150,000 are exempted.
You can contact the IRBM Helpdesk at 03-8911 1000 or +603-8911 1100 (for international calls), or email them at e-invoice@hasil.gov.my for technical support and inquiries.
Yes, MSMEs with annual revenue above RM150,000 are required to implement e-invoicing following the national rollout phases. Only MSMEs under the revenue threshold are exempted.
No, once a business has crossed the implementation threshold and is required to comply, they must continue e-invoicing even if their revenue later drops below RM150,000.
The latest update confirms that Phase 3 (businesses with turnover RM500,000–RM25 million) starts on 1 July 2025, and Phase 4 (all businesses) begins 1 January 2026. MyInvois Portal and API integration are now fully operational for testing and production.
