- Every business in Phases 1 to 4 must issue e-invoices through MyInvois, either manually via the portal at myinvois.hasil.gov.my or automatically via API or middleware.
- Any single transaction exceeding RM10,000 requires its own individual e-invoice and cannot be consolidated, effective 1 January 2026, for all industries. [e-Invoice Specific Guideline v4.8 (7 Jul 2026), Table 3.6]
- A validated e-invoice can be cancelled within 72 hours. After that window, corrections must go through credit, debit or refund notes. [LHDN e-Invoice General FAQs, Q39 to Q40]
- Consolidated e-invoices for buyers who do not request one are submitted monthly, within 7 calendar days after month end. [e-Invoice Specific Guideline v4.8, Section 3.6]
- Missed or erroneous e-invoices can be back-filed penalty-free under the e-Invoice Special Voluntary Disclosure Programme (SVDP) from 7 July 2026 to 31 December 2027. [e-Invoice Specific Guideline v4.8, Section 17]
- Failure to issue a required e-invoice carries a fine of RM200 to RM20,000 per invoice, imprisonment of up to 6 months, or both. [Income Tax Act 1967, Para 120(1)(d)]
To issue an e-invoice in Malaysia, you create the invoice in the MyInvois portal (or send it via API or middleware), the Inland Revenue Board of Malaysia (Lembaga Hasil Dalam Negeri, LHDN) validates it, and you share the validated version with your buyer. This guide summarises every common e-invoice task in 3 to 5 steps each, with a link to the full walkthrough for every task.
LHDN operates MyInvois, the national e-invoice validation system, and publishes the rules in the e-Invoice Specific Guideline. If you are still working out whether the mandate applies to your business at all, start with our complete LHDN e-invoice guide for Malaysia in 2026 and come back here when you are ready to operate the system day to day.
The Three Ways to Issue an e-Invoice in Malaysia
Before the individual tasks, it helps to know the channel options. All three produce the same result: an e-invoice validated by LHDN with a Unique Identifier Number and QR code.
| Channel | How it works | Best for |
|---|---|---|
| MyInvois portal | Manual entry, one invoice at a time, free | Low volume, occasional invoices |
| MyInvois API | Direct system-to-system connection you build and maintain | Businesses with in-house developers |
| Middleware | A connector service links your existing POS, ERP or eCommerce system to MyInvois | Volume without an IT team |
Most of the tasks below show the portal method, because that is where every business starts. The API and middleware section near the end covers the automated routes.
How to Issue a Standard e-Invoice via the MyInvois Portal
Issuing a single e-invoice through the portal takes a few minutes once your profile is set up.
- Log in at myinvois.hasil.gov.my using your MyTax credentials.
- Select New Document and choose Invoice as the document type.
- Fill in the buyer’s details, including name, Tax Identification Number (TIN), registration number and contact information.
- Add line items with descriptions, classifications, quantities and amounts, then review the summary.
- Submit for validation. Once LHDN validates the e-invoice, share the validated version or the visual copy with the QR code with your buyer.
Full walkthrough with screenshots of every screen, profile setup and document management: our complete guide to using the MyInvois portal for e-invoice management.
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How to Issue a Consolidated e-Invoice
A consolidated e-invoice is a single monthly e-invoice that aggregates all transactions where the buyer did not request an individual e-invoice. It is the standard route for B2C businesses such as shops, cafes and service providers.
- Collect all transactions for the calendar month where no buyer requested an e-invoice.
- Remove any single transaction exceeding RM10,000: these must be issued as individual e-invoices and cannot be consolidated. [e-Invoice Specific Guideline v4.8, Table 3.6]
- Create a new invoice in MyInvois with the general public buyer details and “General Public” as the buyer name.
- Enter the aggregated amounts, referencing your receipt or transaction ranges in the line items.
- Submit within 7 calendar days after the end of the month. [e-Invoice Specific Guideline v4.8, Section 3.6]
Note that certain activities listed in Table 3.6, such as automotive sales and payments to agents and dealers, can never be consolidated. The boundary cases are covered in our guide to the RM10,000 e-invoice rule in Malaysia.
Full walkthrough including who qualifies, formats and edge cases: how to issue a consolidated e-invoice in Malaysia, with FAQs.
How to Issue a Self-Billed e-Invoice
A self-billed e-invoice is one the buyer issues on behalf of the seller. It is only permitted for the specific scenarios listed in Section 8.3 of the e-Invoice Specific Guideline v4.8, such as payments to agents, imported goods and services, and transactions with individual sellers. You cannot self-bill simply because a supplier failed to invoice you.
- Confirm your transaction falls under a Section 8.3 scenario.
- Log in to MyInvois and select Self-Billed Invoice as the document type.
- Enter the supplier’s details as the seller. For foreign suppliers without a Malaysian TIN, use the general TIN codes LHDN provides. [e-Invoice Specific Guideline v4.8, Section 10.5]
- Add the transaction details and submit for validation.
Full walkthrough: how to issue a self-billed e-invoice via the MyInvois portal. For two common scenarios we also keep dedicated guides: self-billed e-invoices for Taobao and overseas purchases and issuing self-billed e-invoices for sales commission.
How to Amend or Cancel an e-Invoice Within 72 Hours
Mistakes happen. LHDN gives you a 72-hour window from validation to cancel an e-invoice outright. [LHDN e-Invoice General FAQs, Q39 to Q40]
- Locate the validated e-invoice in MyInvois within 72 hours of validation.
- Select Cancel and state the reason for cancellation.
- Issue a corrected e-invoice to replace it, if the transaction still stands.
- After 72 hours, do not cancel: issue a credit note, debit note or refund note instead. One note can adjust multiple original e-invoices, and there is no time limit on post-window adjustments. [LHDN e-Invoice General FAQs, Q44 to Q45]
Buyers can also request rejection within the same 72-hour window, which you then review and act on. Full walkthrough of every correction path: how to amend or cancel an e-invoice in Malaysia.
How to Search Older e-Invoice Records in MyInvois
The MyInvois dashboard shows only recent documents by default, so older records need the search function.
- Open the Documents section in the MyInvois portal.
- Apply date-range filters covering the period you need.
- Narrow further by document type, status, buyer TIN or document number.
- Export or download the validated documents you need for your records.
Because the portal is a validation system rather than an archive, we recommend keeping your own copies of every validated e-invoice in your accounting records. Full walkthrough: how to search older e-invoice records in MyInvois.
How to Use the MyInvois Testing Environment
LHDN provides a separate pre-production environment, the MyInvois Sandbox, at preprod.myinvois.hasil.gov.my. Available to all businesses since April 2024, it lets you practise issuing e-invoices and test API integrations without affecting real tax records; API testing requires a Client ID and Secret Key from LHDN.
- Log in to the pre-production portal with your testing credentials.
- Create sample invoices of the types your business will actually issue, including consolidated and self-billed if relevant.
- Check how validation responses, errors and the QR-coded validated invoice appear.
- Repeat until your team can issue each document type confidently, then switch to the live portal.
Full walkthrough: how to issue an e-invoice in the MyInvois testing environment.
How to Handle e-Invoices for Staff Claims
Employee expense claims need care, because the e-invoice is usually issued to the employee rather than the company.
- Set a claims policy stating whose details employees should give when paying for business expenses.
- Where practical, have the employee request the e-invoice in the employer’s name and TIN.
- Where the e-invoice is in the employee’s name, keep it together with the claim as supporting documentation, per the concessions in Section 6 of the e-Invoice Specific Guideline.
- Reimburse through payroll or claims as usual and retain the records.
Full walkthrough of the LHDN treatment and the documentation to keep: how to process e-invoices for staff claims in Malaysia.
How to Issue e-Invoices for Disbursements and Reimbursements
Whether a pass-through cost needs an e-invoice depends on the situation, per Section 5 of the e-Invoice Specific Guideline. [e-Invoice Specific Guideline v4.8, Section 5]
- Classify the cost: a disbursement is paid on the client’s behalf, a reimbursement is your own cost recharged to the client.
- Check the Section 5 treatment for your case to confirm whether an e-invoice is required.
- Where required, issue the e-invoice through MyInvois with the correct classification code.
- Keep the underlying supplier documents attached to the transaction.
Full walkthrough with worked examples: how to issue e-invoices for disbursements and reimbursements via MyInvois.
How to Check a TIN Before You Issue
Every e-invoice needs a valid buyer TIN, so verifying it up front prevents validation failures.
- Ask the buyer for their TIN and registration number (National Registration Identity Card (NRIC) number for individuals, Suruhanjaya Syarikat Malaysia (SSM) registration number for companies).
- Verify the TIN via the search function at mytax.hasil.gov.my before issuing.
- For Malaysian individual buyers, the TIN carries the IG prefix. [e-Invoice Specific Guideline v4.8, Section 2.3.1.1]
- For foreign buyers without a TIN, use the general TIN code EI00000000020. [LHDN e-Invoice General FAQs, Q27; Specific Guideline v4.8, Section 10.5]
Full walkthrough of both the manual check and automated verification: how to check a TIN via the MyTax portal and JomeInvoice.
How to Back-File Missed e-Invoices Under the SVDP
The e-Invoice Special Voluntary Disclosure Programme (SVDP) lets businesses correct past non-compliance without penalties or prosecution. The window runs from 7 July 2026 to 31 December 2027. [e-Invoice Specific Guideline v4.8, Section 17]
- Identify the months with missing or erroneous e-invoices.
- Separate any single transactions exceeding RM10,000: these must be back-filed as individual e-invoices. [e-Invoice Specific Guideline v4.8, Section 17, Example 24]
- Submit the remaining transactions as a consolidated e-invoice for the affected period, unless a buyer had requested an individual one.
- Complete the back-filing before 31 December 2027, when the SVDP window closes.
The SVDP arrived alongside the extended Phase 4 grace period. For the timeline and who qualifies, see our guide to the Phase 4 e-invoice deadline extension and SVDP amnesty.
Issuing at Volume: API and Middleware
Manual portal entry works for a handful of invoices. It stops working when you process dozens of sales a day, because every task above becomes a repetitive typing job. Two automated routes exist.
Direct API integration. Your system talks to MyInvois directly. This gives full control but requires developers to build and maintain the connection as LHDN specifications evolve. Start with our comprehensive guide to e-invoice submission via API.
Middleware. A connector service sits between your existing systems and MyInvois, handling validation, error retries and record-keeping without custom development. See how easy MyInvois integration works through middleware, and if you run a shop, the retail POS e-invoice workflow guide shows the end-to-end flow.
Whichever route you take, run through our e-invoicing compliance checklist for Malaysia before go-live. One practical note from businesses we have onboarded: if the MyInvois system itself goes down, LHDN gives suppliers 72 hours to issue once it is restored, so build that buffer into your process rather than panicking at the first outage. [LHDN e-Invoice General FAQs, Q122]
How JomeInvoice Handles All of This for You
Every task in this guide has a manual version and an automated version. JomeInvoice is Malaysian-built, government-certified middleware (MySTI, ISO 9001, ISO 20000-1, ISO 27001) that connects the systems you already use, whether POS, ERP or eCommerce, to MyInvois and automates the lot.
In practice that means individual and consolidated e-invoices submitted automatically on schedule, self-billed scenarios handled with the right document types, built-in TIN verification before submission, and a live dashboard showing every validated, rejected or pending document. Cancellations and credit notes are issued from the same screen, inside the 72-hour window rules. Your team stops copying invoices into a portal and starts reviewing exceptions only.
A common pattern we see among Phase 4 SMEs: they start on the portal, cope for a month or two, then hit consolidated e-invoice deadlines and TIN validation failures at exactly the moment the business gets busy. Moving to middleware earlier is cheaper than cleaning up later, especially with the SME e-invoicing solution priced for smaller businesses.
Ready to stop issuing e-invoices by hand? Sign up free at sme.jomeinvoice.my or talk to our team about your setup.
Frequently Asked Questions
Q: How do I issue an e-invoice in Malaysia?
A: Log in to the MyInvois portal at myinvois.hasil.gov.my, create a new invoice, enter buyer details and line items, and submit for LHDN validation. Businesses with volume can automate this via the MyInvois API or middleware such as JomeInvoice.
Q: Is the MyInvois portal free to use?
A: Yes. The MyInvois portal is LHDN’s free channel for issuing, cancelling and searching e-invoices manually. The trade-off is manual entry: every invoice, consolidated submission and correction must be typed in by hand.
Q: How long do I have to cancel an e-invoice after validation?
A: 72 hours. Within that window you can cancel the e-invoice in MyInvois with a stated reason. After 72 hours, corrections must be made through credit notes, debit notes or refund notes instead. [LHDN FAQs Q39 to Q40]
Q: When must a consolidated e-invoice be submitted?
A: Within 7 calendar days after the end of the month, covering all transactions where buyers did not request an individual e-invoice. Transactions exceeding RM10,000 are excluded and need individual e-invoices. [e-Invoice Specific Guideline v4.8, Section 3.6]
Q: Can I issue a self-billed e-invoice if my supplier refuses to issue one?
A: No. Self-billed e-invoices are only permitted for the specific scenarios in Section 8.3 of the e-Invoice Specific Guideline v4.8, such as agent payments and imports. A supplier failing to issue is not a qualifying scenario.
Q: What happens if I do not issue e-invoices at all?
A: Each failure to issue carries a fine of RM200 to RM20,000, imprisonment of up to 6 months, or both. [Income Tax Act 1967, Para 120(1)(d)] Missed past invoices can currently be back-filed penalty-free under the SVDP until 31 December 2027.
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Disclaimer: This article is for general informational purposes only and does not constitute legal or tax advice. LHDN guidelines are subject to updates. Always refer to the latest official LHDN e-Invoice Guidelines at myinvois.hasil.gov.my and consult a qualified tax professional for advice specific to your business.
Last updated: 20 August 2026 | Written by Yinn Sheng Ng, Head of Marketing