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What Is a Peppol Access Point? How It Works in Malaysia

A buyer asks for your Peppol ID. Here is what an access point is, who accredits one in Malaysia, and why it sits beside MyInvois, not inside it.
Reading Time: 16 minutes
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🔑Key Takeaways
  • Malaysia’s Peppol Authority is MDEC (Malaysia Digital Economy Corporation), which accredits every access point and service provider; its list showed 58 accredited providers as of 18 September 2026. (Source: MDEC accredited list, “Last Update: 18 September 2026”; OpenPeppol Malaysia profile)
  • An access point is a provider you appoint, not a system you buy and run: one agreement with one accredited access point reaches every other Peppol participant. (Source: OpenPeppol Interoperability Framework)
  • Decision rule: if a buyer, group head office or foreign partner requires Peppol delivery, appoint an MDEC-accredited access point. LHDN (Lembaga Hasil Dalam Negeri Malaysia, the Inland Revenue Board of Malaysia) runs MyInvois, its national e-invoicing system, and MDEC runs Peppol; for LHDN’s requirement alone, Peppol is one of three application programming interface (API) options, not a requirement. (Source: LHDN e-Invoice General Guideline v4.8, Section 2.4; LHDN General FAQs, Q137)
  • MDEC accreditation is valid for 12 months, so a provider’s listing is a live status to re-check, not a permanent credential. (Source: MDEC Guidelines on Accreditation of Peppol Service Providers, 05 May 2025, Sections 1.0 and 3.0)

A Peppol (originally Pan-European Public Procurement Online) access point is an accredited service provider that sends and receives e-invoices for a business over the Peppol network. The provider converts the invoice into a Peppol format, routes it to the buyer’s access point, and in Malaysia is accredited by the Malaysia Digital Economy Corporation (MDEC), the national Peppol Authority.

For a Malaysian finance or IT lead, the practical answer sits one layer above the definition. Appointing an access point is voluntary and separate from your obligations to Lembaga Hasil Dalam Negeri Malaysia (LHDN, the Inland Revenue Board of Malaysia, also called IRBM). LHDN names Peppol service providers as one of three recognised application programming interface (API) routes, and our comparison of Peppol and MyInvois explains when a Peppol-accredited provider is actually needed.

This guide is for the reader whose buyer, group head office or foreign trading partner has asked, “Do you have a Peppol ID?” It starts at Peppol, not MyInvois, and ends with a provider checklist.

Verified against the MDEC Guidelines on Accreditation of Peppol Service Providers (05 May 2025 edition), MDEC’s list of accredited providers (last updated 18 September 2026), the OpenPeppol Malaysia country profile (page last updated 26 January 2025), the e-Invoice General Guideline v4.8 (30 August 2026), the e-Invoice Specific Guideline v4.9 (7 September 2026) and the LHDN General FAQs (4 September 2026) on 6 October 2026.

What Is a Peppol Access Point?

A Peppol access point connects your invoicing system to the Peppol network. Peppol is an open electronic delivery network whose rules are maintained by OpenPeppol AISBL, an international association based in Brussels. OpenPeppol defines access points as “Peppol-certified Service Providers that connect to each other through an addressing and capability lookup process, enabling trading partners (buyers and suppliers) to send and receive messages through the Peppol Network” (source: OpenPeppol Interoperability Framework).

Think of it as an electronic post office for invoices: the business appoints a provider, which handles certificates, validation and routing.

In Malaysia the terms “access point” and “service provider” are near-synonyms; MDEC’s list is titled “List of Accredited Peppol Access Point/ Service Providers (SP)” (source: MDEC accredited list). Table 1 shows the seven roles in any Peppol document and who fills each in Malaysia.

Table 1: Peppol roles at a glance

Role What it does Who runs it in Malaysia
Access point (AP) Sends and receives invoices for a business Providers on MDEC’s accredited list
Service provider (SP) Operates an access point and lookup services Accredited by MDEC
Service Metadata Publisher (SMP) Publishes which documents a participant can receive One central SMP, run by MDEC
Service Metadata Locator (SML) Tells an access point which SMP to ask One central service, run by OpenPeppol
Peppol Authority Governs and accredits providers in one jurisdiction MDEC
OpenPeppol Maintains the Peppol Interoperability Framework OpenPeppol AISBL, Brussels
Peppol ID Identifies a participant on the network Scheme 0230:XY, prefix set by MDEC

(Sources: OpenPeppol Interoperability Framework; OpenPeppol Malaysia Peppol Authority Specific Requirements; OpenPeppol Malaysia profile)

How a Peppol Access Point Works: The Four-Corner Model, Step by Step

A Peppol access point moves an invoice across four corners in six steps. The four corners are:

  1. Corner 1: the supplier.
  2. Corner 2: the supplier’s access point.
  3. Corner 3: the buyer’s access point.
  4. Corner 4: the buyer.

OpenPeppol describes this as an “open, four-corner model” with a “connect ONCE, reach ALL” principle: each sender connects to one service provider to reach every receiver (source: OpenPeppol Interoperability Framework).

  1. Create the invoice in the supplier’s enterprise resource planning (ERP) or accounting system (corner 1) and pass it to the supplier’s access point.
  2. Validate the document at the supplier’s access point (corner 2). Sending access points must validate outgoing messages against the Peppol specification; in Malaysia that is MY PINT, the Malaysian version of Peppol International (PINT).
  3. Look up the buyer. The sending access point asks the Service Metadata Locator which Service Metadata Publisher holds the buyer’s details, then asks that publisher what the buyer can receive.
  4. Transmit the invoice from access point to access point over the Peppol network, secured by public key infrastructure.
  5. Deliver the invoice from the buyer’s access point (corner 3) to the buyer’s system (corner 4).
  6. Confirm delivery. Status reporting depends on the provider, so ask what detail you will see.

In Malaysia, a supplier’s Peppol ID takes the form 0230:XY, where X is a prefix defined by MDEC and Y is the business’s unique entity number. Step 3 only works for a Malaysian buyer if the buyer’s provider has registered that ID on MDEC’s central SMP.

Important: The four-corner model describes delivery between businesses, not reporting to LHDN. LHDN’s General Guideline v4.8 (Section 2.4) lists Peppol service providers as an API transmission route, but the sources reviewed (the guideline, the OpenPeppol Malaysia profile and MDEC’s accreditation guideline) do not publish a step-by-step flow from the Peppol network to MyInvois. Ask any provider to document that flow in writing. LHDN’s General FAQs (Q137) direct Peppol questions to MDEC at [email protected].

Peppol Access Points in Malaysia: MDEC, MY PINT and the Accreditation Rules

In Malaysia, every Peppol access point must meet MDEC’s accreditation criteria before registering Malaysian businesses on the network.

Who governs Peppol in Malaysia

MDEC is an agency under the Ministry of Digital, mandated by the Government to act as Malaysia’s Peppol Authority. Its functions include localising the Peppol framework, setting up the central SMP, and onboarding and accrediting providers (source: OpenPeppol Malaysia profile).

Malaysia runs e-invoicing as two distinct components. E-invoicing for business digitalisation through Peppol is undertaken by MDEC, and e-invoicing for tax reporting and compliance is undertaken by IRBM. OpenPeppol’s profile states that Peppol e-invoicing for business digitalisation “is implemented on voluntary basis” and that IRBM “has recognised that one of the options for the submission of eInvoice for tax reporting is via Peppol Service Provider.”

MY PINT: the document rules

PINT is a Peppol methodology for adapting the standard invoice to a country’s tax rules, and MY PINT is Malaysia’s version. An accredited provider must support four mandatory document types:

  • PINT MY invoice
  • PINT MY credit note
  • PINT MY self-billing
  • PINT MY self-billing credit note

Malaysian end users must be registered for at least the invoice and the credit note (source: OpenPeppol Malaysia Peppol Authority Specific Requirements, item 6). The specification is published at docs.peppol.eu as version 1.1.0.

What MDEC requires of an accredited access point

Table 2 lists MDEC’s criteria a buyer can verify.

Table 2: What MDEC requires of an accredited access point

Requirement Detail Source
Legal standing Incorporated in Malaysia or registered abroad; paid-up capital of at least RM50,000 or equivalent Guideline §2.0, criterion 1
Operating history Company or parent operating for at least one year at submission Guideline §2.0, criterion 2
Clean record Declares no liquidation order, no criminal proceedings, no blacklisting Guideline §2.0, criteria 3 to 5
OpenPeppol membership Mandatory; sign the Service Provider Agreement with MDEC Guideline §2.0, criterion 6
MY PINT proof Show send and receive of MY PINT invoices; pass OpenPeppol testbed Guideline §2.0, criterion 7
Information security Multifactor authentication, encryption at rest and in transit, monitoring Guideline §2.0, criterion 8
Tax-authority compliance Meet tax authority e-invoice requirements, with proof Guideline §2.0, criterion 9
Monthly reporting Report transaction statistics to MDEC every month PA Requirements, item 3
Central SMP Register all Malaysian senders and receivers on the central SMP PA Requirements, item 4
Switching De-register a departing customer within 3 working days PA Requirements, item 4
Validity Accreditation lasts 12 months; renewal starts within 3 months of expiry Guideline §1.0, §3.0 step 11

(Sources: MDEC Guidelines on Accreditation of Peppol Service Providers, 05 May 2025; OpenPeppol Malaysia Peppol Authority Specific Requirements. ISO/IEC 27001 certification is listed by MDEC as non-mandatory.)

How many providers are accredited

MDEC’s list showed 58 accredited providers as of 18 September 2026 (source: MDEC accredited list). Our reference article sets out MDEC’s full list of accredited Peppol service providers . MDEC’s Peppol service provider page also refers to a second category, Peppol-Ready Solution Providers; this article covers the service provider category only.

Benefits of Using a Peppol Access Point (and Where They Stop)

A Peppol access point offers four benefits, and each one has a limit that a vendor brochure rarely states.

  • One connection reaches every participant. The sender connects once and reaches every receiver. Limit: the buyer must also be on Peppol through an accredited access point.
  • Standard, structured format. Invoices travel as structured data, not PDFs, which reduces re-keying. Limit: the gain depends on the buyer’s system consuming that data, and the sources reviewed publish no savings figures.
  • Cross-border reach. OpenPeppol describes the model as working domestically and across borders. Limit: Peppol Authorities may add requirements within their own jurisdictions.
  • Accredited-provider assurance. MDEC checks company standing, security and MY PINT testing before listing a provider. Limit: accreditation is a point-in-time status valid for 12 months, not a guarantee of service quality or price.

The benefits stop at the tax boundary: an access point does not replace your e-invoice obligation to LHDN. Table 3 places it beside the other ways to send an e-invoice in Malaysia; for the non-Peppol routes in depth, see MyInvois portal vs API integration vs middleware .

Table 3: Ways to send an e-invoice in Malaysia compared

Method How it connects to MyInvois Buyer needs Peppol? LHDN basis Best for
MyInvois Portal Form entry or batch spreadsheet upload No General Guideline v4.8, Table 2.1 and §2.3 Taxpayers without an API connection
Direct ERP integration Your ERP calls the MyInvois API No §2.4, method (i) Taxpayers with substantial transaction volume
Non-Peppol technology provider Provider connects through the API No §2.4, method (iii) Taxpayers with substantial transaction volume
Peppol service provider Provider connects through the API route Yes, for Peppol delivery §2.4, method (ii); FAQ Q137 Taxpayers with substantial transaction volume, where a counterparty requires Peppol

(Source: LHDN e-Invoice General Guideline v4.8, 30 August 2026, Table 2.1 and Section 2.4. LHDN’s Table 2.1 assigns the “best for” description to the API mechanism as a whole; the Peppol qualifier is editorial.)

Do You Need a Peppol Access Point?

Most Malaysian businesses do not need one to satisfy LHDN. The General Guideline lets taxpayers select the transmission mechanism that suits them (Section 2.2), and LHDN’s General FAQs, Q137, state: “Taxpayers are allowed to select any transmission method including using Peppol Service Providers, that is most suited to their business nature and preference” (source: LHDN General FAQs, updated 4 September 2026). Our explainer on why a Peppol-accredited provider is not a must for Malaysian companies covers the full reasoning.

Appoint an access point when:

  • A buyer or group head office requires Peppol delivery.
  • A cross-border business-to-business (B2B) trading partner already exchanges invoices on Peppol.
  • You have a business case for structured MY PINT delivery to customers.

If none applies, your MyInvois route (portal, direct API or an intermediary, if you outsource e-invoice submission ) already meets the LHDN requirement. Treat the choice as an integration-architecture question first; see our guide to e-invoice integration models . For the LHDN rules behind the MyInvois route, see the LHDN e-invoice guideline overview.

How to Choose a Peppol Access Point Provider in Malaysia

Check verifiable facts first and price second. Seven questions separate an accredited provider from one that only claims Peppol capability:

  1. Check that the legal entity appears on MDEC’s current list (dated 18 September 2026 at the time of writing). Accreditation lasts 12 months, so re-check on the day you sign.
  2. Confirm support for all four MY PINT documents, including self-billing and the self-billing credit note.
  3. Ask whether the provider registers you on MDEC’s central SMP and commits to de-register you within 3 working days if you leave.
  4. Test the ERP integration route (API, file feed or portal) and who maintains it.
  5. Request the security evidence behind MDEC’s criteria: multifactor authentication, encryption at rest and in transit, and monitoring. ISO/IEC 27001 is optional, so ask whether it is held.
  6. Verify support hours and languages against your team’s working day.
  7. Compare the pricing model in writing (per document, subscription or tiered).

Before shortlisting, decide whether Peppol delivery is the actual requirement. If not, compare e-invoicing software options in Malaysia for the other categories.

Where JomeInvoice Fits

JomeInvoice is not a Peppol access point and does not appear on MDEC’s accredited list. It is Malaysian e-invoicing middleware for LHDN MyInvois, custom-built per enterprise client over API or Secure File Transfer Protocol (SFTP), mainly for SAP, Oracle NetSuite and Microsoft Dynamics 365. You can connect your ERP to MyInvois with JomeInvoice with Taxpayer Identification Number (TIN) verification built in. If a buyer requires Peppol delivery, appoint a provider from MDEC’s list and keep your MyInvois submission unchanged.

Appoint an access point when a counterparty asks, not because LHDN does

A Peppol access point is a voluntary, MDEC-accredited route to a network your buyers may already use, and it sits beside MyInvois rather than replacing it. Verify any provider against MDEC’s dated list before signing.

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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.

Frequently Asked Questions

What is a Peppol access point?

A Peppol access point is an accredited service provider that sends and receives e-invoices for a business over the Peppol network. The provider validates the invoice, routes it to the buyer’s access point and, in Malaysia, is accredited by the Malaysia Digital Economy Corporation (MDEC).

How does a Peppol access point work?

A Peppol access point validates your invoice, looks up the buyer’s access point through the Peppol addressing services, and transmits the document over the network to the buyer’s access point. That access point then delivers it to the buyer’s system. That sequence is the four-corner model.

Do I need a Peppol access point in Malaysia?

No, not to meet LHDN’s e-invoice requirement. Taxpayers may select any transmission method, including Peppol service providers [LHDN General FAQs, Q137]. You need one only when a buyer, group head office or foreign partner requires Peppol delivery.

Who accredits Peppol access points in Malaysia?

MDEC accredits them as Malaysia’s Peppol Authority. MDEC’s list showed 58 accredited providers as of 18 September 2026, and accreditation is valid for 12 months. See our explainer of MDEC’s accredited Peppol provider list for all 58 names.

Is Peppol mandatory for MyInvois?

No. OpenPeppol states that Peppol e-invoicing for business digitalisation in Malaysia is implemented on a voluntary basis, and IRBM recognises Peppol service providers as one submission option [OpenPeppol Malaysia profile]. Our Peppol vs MyInvois comparison explains the split between the two.

What is the difference between a Peppol access point and the MyInvois portal?

The MyInvois Portal is LHDN’s own web interface for generating, submitting and viewing e-invoices [General Guideline v4.8, Section 2.3]. A Peppol access point is a private, MDEC-accredited provider that exchanges invoices over the Peppol network. They solve different problems.

What is a Peppol ID in Malaysia?

A Peppol ID is the identifier of a participant on the Peppol network. Malaysia uses scheme 0230:XY, where X is a prefix defined by MDEC and Y is the business’s entity number. Your accredited provider registers the ID on MDEC’s central SMP [OpenPeppol Malaysia requirements].

How do I choose a Peppol access point provider?

Check that the provider is on MDEC’s current accredited list, supports all four MY PINT documents, registers you on the central SMP and offers a clear ERP integration route. Then compare security evidence, support hours and pricing.

Can I switch Peppol access point providers?

Yes. When a business switches providers, the existing provider must de-register it from MDEC’s central SMP within 3 working days [OpenPeppol Malaysia requirements, item 4]. Agree the switching process in writing before you sign.

Is JomeInvoice a Peppol access point?

No. JomeInvoice is e-invoicing middleware that connects your ERP to LHDN MyInvois; it is not a Peppol access point and is not MDEC-accredited. If a buyer requires Peppol delivery, appoint a provider from MDEC’s accredited Peppol provider list.

Last updated: 6 October 2026 | Written by Yinn Sheng Ng, Head of Marketing

References

To learn more about how JomeInvoice can transform your e-invoicing processes, check out JomeInvoice’s website or book a demo.

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