- No Peppol-accredited provider is needed to comply. The General Guideline defines two transmission mechanisms, the MyInvois Portal and the application programming interface (API), and lists the API methods as direct enterprise resource planning (ERP) integration, “through Peppol service providers” and “through non-Peppol technology providers”. Peppol is a route to LHDN, also known as the Inland Revenue Board of Malaysia (IRBM), never an alternative. (e-Invoice General Guideline v4.8, Sections 2.2 and 2.4, Table 2.1)
- LHDN (Lembaga Hasil Dalam Negeri Malaysia) lets taxpayers “select any transmission method including using Peppol Service Providers”. Malaysia Digital Economy Corporation (MDEC) accreditation is a Peppol-network credential, not an LHDN approval. (LHDN e-Invoice Frequently Asked Questions (FAQ), 4 September 2026, Q137)
- Choose a route on cost, volume and maintenance. Add Peppol only when a counterparty requires it.
- “PINT-MY is mandated” means the Peppol International (PINT) specification version enforced for service providers on MDEC’s network (v1.2.1 since 15 September 2025; v1.3.0 from 9 March 2026), not a duty on businesses. (MDEC Malaysia PINT Specifications FAQ v1.0, Q2 and Q3)
- Penalty exposure sits with the e-invoice obligation: RM200 to RM20,000 per invoice, up to six months’ imprisonment, or both. Not joining Peppol is not an offence. (Section 82C(1) and Paragraph 120(1)(d), Income Tax Act 1967)
No. A Malaysian company does not need a Peppol-accredited provider to comply with e-invoicing. Compliance runs through MyInvois, the e-invoice validation system of LHDN (Lembaga Hasil Dalam Negeri Malaysia, the Inland Revenue Board of Malaysia, IRBM), reached by portal, direct application programming interface (API) or an intermediary. Peppol is a separate business-to-business (B2B) exchange network run under MDEC (Malaysia Digital Economy Corporation), which OpenPeppol’s Malaysia country profile describes as voluntary, and Peppol-routed invoices still go through LHDN validation. MDEC accredits service providers, not businesses.
Peppol vs MyInvois is a false choice in LHDN’s own text, because Peppol is one route to MyInvois, not an alternative to it. MDEC is Malaysia’s Peppol Authority. Peppol is an international network and set of standards for exchanging e-invoices between businesses; its specification family is Peppol International (PINT), and PINT-MY is the Malaysian localisation.
Verified against the e-Invoice General Guideline v4.8 (30 August 2026), the e-Invoice Specific Guideline v4.9 (7 September 2026), the LHDN e-Invoice FAQ (updated 4 September 2026), the MDEC National E-Invoicing FAQ (undated page), the MDEC Malaysia PINT Specifications FAQ v1.0 (24 December 2025) and the OpenPeppol Malaysia country profile (page last updated 26 January 2025), on 6 October 2026.
Peppol vs MyInvois at a glance
Our guide to e-invoice integration models compares the three routes to MyInvois; Peppol enters only as one kind of intermediary.
| Attribute | MyInvois (LHDN) | Peppol in Malaysia (MDEC) |
|---|---|---|
| Owner and authority | LHDN (IRBM), the tax authority | MDEC, Malaysia’s Peppol Authority |
| Purpose | Tax reporting, validation and compliance | Interoperable B2B invoice exchange |
| Mandatory? | Yes, for taxpayers within the phases or new-business rules (General Guideline v4.8, Section 1.5) | No. “Implemented on voluntary basis” (OpenPeppol Malaysia profile) |
| Who connects you | You: portal, direct API, or an intermediary technology provider | A Peppol service provider (access point), accredited by MDEC |
| Format | Universal Business Language (UBL) 2.1 in Extensible Markup Language (XML) or JavaScript Object Notation (JSON) (General Guideline v4.8, Section 2.4) | PINT-MY, the Malaysian localisation of PINT |
| Identifier | Tax Identification Number (TIN) | Peppol ID built from the Suruhanjaya Syarikat Malaysia (SSM) company registration number (MDEC FAQ) |
| Validation | LHDN validates in near real-time and returns a universally unique identifier (UUID) and validation link (Section 2.4.3) | Not a substitute; PINT-MY carries the LHDN UUID once validated (PINT-MY FAQ Q8) |
| Cost | MyInvois Portal is free of charge (LHDN FAQ Q140); API cost depends on route | Set by each provider; no LHDN or MDEC fee schedule found |
| Penalty if skipped | RM200 to RM20,000 per invoice, up to six months, or both (Income Tax Act 1967, s.82C(1)) | None tied to Peppol; a commercial choice |
| Best for | Every taxpayer within the mandate | Cross-border or system-to-system buyers |
Peppol in Malaysia: who runs it
MDEC, an agency under the Ministry of Digital, has been mandated by the Government as Peppol Authority for Malaysia. It onboards and accredits service providers (SPs) and Peppol-Ready Solution Providers (PRSPs), and runs the centralised Service Metadata Publisher (SMP), the directory where Peppol IDs are registered. A business only registers a Peppol ID, which MDEC checks against SSM records by automated electronic know-your-customer (eKYC) checks. (OpenPeppol Malaysia country profile; MDEC National E-Invoicing FAQ)
The same profile says business digitalisation using Peppol is “implemented on voluntary basis”, while IRBM “has recognised that one of the options for the submission of eInvoice for tax reporting is via Peppol Service Provider”. The page is dated 26 January 2025.
What LHDN actually says about Peppol
LHDN places Peppol inside the MyInvois submission model. Four passages carry it.
- Two mechanisms only. IRBM has developed “two (2) distinct e-Invoice transmission mechanisms”, the MyInvois Portal and the API, and taxpayers “can select the most suitable mechanism”. (General Guideline v4.8, Section 2.2)
- Peppol is listed as an API method. The API methods are direct ERP integration, “through Peppol service providers” and “through non-Peppol technology providers”. Table 2.1 adds that the “API connection may be made directly to IRBM or through intermediary technology providers”. (General Guideline v4.8, Section 2.4, Table 2.1)
- Any transmission method is allowed. Q137 answers: “Taxpayers are allowed to select any transmission method including using Peppol Service Providers, that is most suited to their business nature and preference. Any service providers in the market that can comply to IRBM’s API requirements are welcomed.” (LHDN e-Invoice FAQ, 4 September 2026, Q137)
- No provider registration or certification. Q138 states there is “no registration requirement at this juncture”. Q139 states no certification is needed “at this juncture. However, this may change in the future.” (LHDN e-Invoice FAQ, 4 September 2026, Q138 and Q139)
The Specific Guideline v4.9 contains no Peppol provision (checked 6 October 2026); only the e-Invoice General Guideline and the LHDN e-Invoice FAQ address it.
How Peppol and MyInvois fit together
A Peppol service provider connects a business to the Peppol network and, in Malaysia, can also submit to MyInvois on the business’s behalf. MDEC uses Peppol Service Provider and Access Point provider interchangeably. A Peppol access point is the system that sends and receives documents on the network; in the four-corner model, supplier and buyer each connect to their own, and MDEC states that “both the business and the customer need an Access Point”.
The table below follows one invoice from the supplier’s ERP to the buyer over the Peppol route.
| Step | What happens | Who acts | Source |
|---|---|---|---|
| 1 | The supplier’s ERP creates a PINT-MY or UBL invoice | Supplier | MDEC PINT-MY FAQ |
| 2 | The Peppol service provider converts it to LHDN’s structure and submits it to the MyInvois API | Peppol service provider | General Guideline v4.8, Section 2.4(ii); PINT-MY FAQ Q13 |
| 3 | MyInvois validates in near real-time and returns the identifier, validation date and time, and validation link | LHDN | General Guideline v4.8, Section 2.4.3 |
| 4 | The validated invoice reaches the buyer over Peppol, or the supplier shares it with a Quick Response (QR) code | Supplier or provider | General Guideline v4.8, Section 2.4.4 |
MDEC’s FAQ confirms the order: “all e-Invoices exchanged are designed to comply with LHDN’s MyInvois validation framework”. One nuance: PINT-MY FAQ Q8 says the LHDN UUID is mandatory only if the document has already been validated, so the network can technically carry documents that never touched MyInvois. For a mandated taxpayer, MyInvois validation is still required, and the Section 2.4.4 sharing duty is met without Peppol.
When Peppol genuinely helps
Peppol earns its place in three situations. Each is a business reason, not a tax requirement.
- Cross-border counterparties already on Peppol. OpenPeppol’s profile says the framework aims to “complement the tax requirements by tax authority”. A Malaysian supplier to a foreign buyer still issues a standard e-invoice through MyInvois (Specific Guideline v4.9, Table 10.2, with EI00000000020 for foreign buyers without a TIN). Peppol is the delivery channel, not a replacement.
- A buyer or group procurement system that wants machine-readable, system-to-system delivery. MDEC describes Peppol as enabling “the sending of e-invoices without the need for direct integration… similar to how credit cards or telco networks operate”. (MDEC National E-Invoicing FAQ)
- Trade-cycle automation beyond invoices. MDEC’s FAQ lists Order, Order Response, Invoice Response and Despatch Advice transactions on the Malaysia network.
One caveat applies to large buyers and government. No primary source found states that they require Peppol, and LHDN treats government transactions inside MyInvois: the structure “has been specifically designed to cater to B2B, B2G and B2C transactions” (business-to-business, business-to-government and business-to-consumer; General Guideline v4.8, Section 2.4).
Do you need Peppol? A decision flow
Work through the five steps in order.
- Check whether you are mandated. You are if you fall within Phases 1 to 4, or are a new business at or above RM3 million (General Guideline v4.8, Section 1.5). Below RM3 million you are exempt, unless a Section 1.6.10 exception applies: a non-individual shareholder, a holding company, or a related company or joint venture with turnover of RM3 million or more. If exempt, you have no Peppol need for compliance and may adopt it voluntarily; see who is exempt first. (General Guideline v4.8, Sections 1.5, 1.6.1(e) and 1.6.10)
- Pick a MyInvois route. You must validate through MyInvois regardless: portal, direct API or intermediary.
- Ask whether a counterparty requires Peppol. A customer, group parent or foreign trading partner may require delivery over Peppol. If none does, stay with your step 2 route.
- Add a Peppol service provider if one does. Choose one that submits to MyInvois and delivers over Peppol, and verify its accreditation on MDEC’s accredited providers list (58 providers on MDEC’s published list, last updated 18 September 2026).
- Contract for accuracy. Whatever the route, the supplier remains responsible for the accuracy of the submitted e-invoice (General Guideline v4.8, Section 2.4.2).
| Your situation | Need for compliance | Need for Peppol |
|---|---|---|
| Below RM3 million, no Section 1.6.10 exception | None; exempt (Section 1.6.10) | None |
| Mandated, trading only with Malaysian buyers who do not ask for Peppol | MyInvois route of your choice | None |
| Mandated, with a buyer or foreign partner requiring Peppol | MyInvois route of your choice | Yes: a Peppol service provider added on top |
Five misconceptions that send companies to the wrong vendor
- “Accreditation” applies to businesses. It applies to providers; a business registers a Peppol ID.
- “PINT-MY is mandated” means every business must use Peppol. The FAQ states which specification version is enforced on the network (Q2 and Q3), a conformance rule for implementers. The production specification lists PINT Business Interoperability Specification (BIS) Malaysia 1.3.1, released 5 June 2026 (checked 6 October 2026).
- Peppol replaces MyInvois. It does not. LHDN lists Peppol as one way to reach IRBM (Section 2.4).
- MDEC’s FAQ shows today’s phase dates. Its answer to “Is it compulsory…?” still reads “mandatory for all businesses on 1st July 2025”. That is superseded: Phase 4 covers RM3 million to RM5 million from 1 January 2026 (e-Invoice General Guideline v4.8, Section 1.5), and businesses below RM3 million are exempt unless a Section 1.6.10 exception applies (General Guideline v4.8, Sections 1.6.1(e) and 1.6.10). The relaxation runs to 31 December 2027 and enforcement starts 1 January 2028 (e-Invoice Specific Guideline v4.9, Table 16.1). Use LHDN for thresholds, as in our guide to e-invoice phases and thresholds .
- “Peppol-accredited” means “LHDN-approved”. It does not: MDEC accreditation speaks only to MDEC’s Peppol requirements, and LHDN keeps no provider register (Q138 and Q139, above).
How to choose a submission route
Three routes reach MyInvois, and every one ends in the same LHDN validation.
| Route | Who transmits to MyInvois | Guideline basis | Best for |
|---|---|---|---|
| MyInvois Portal | The taxpayer, individually or by batch upload | Section 2.3; FAQ Q140: “provided free of charge to all taxpayers” | Low volume, no invoicing system |
| Direct e-invoice API connection in Malaysia | The taxpayer’s own ERP or billing system | Section 2.4(i) | Large taxpayers with a team that owns the invoicing stack |
| Intermediary (Peppol or non-Peppol provider) | The appointed provider, for the taxpayer | Section 2.4(ii) and (iii); Table 2.1 | API-grade automation without owning the integration |
The guide to using the MyInvois Portal covers the portal route. For the API routes, our comparison of MyInvois Portal vs API vs middleware sets out the trade-offs. Appointing any provider leaves liability with the taxpayer, as the guide on how to outsource e-invoice submission explains.
Ask any provider, Peppol or not, four questions:
- Does it absorb MyInvois software development kit (SDK) changes, so your ERP code stays the same?
- How does it archive and retry when MyInvois is down, given the 72-hour window in FAQ Q143?
- Does it handle inbound e-invoices as well as issued ones?
- Who is liable for an error, and what does the contract say?
Where JomeInvoice fits
JomeInvoice is a Malaysian e-invoicing middleware company, not a Peppol service provider, and it is not on MDEC’s accredited list. It submits to MyInvois as an authorised intermediary: the taxpayer authorises it in the MyInvois Portal (intermediary set-up), and documents are submitted under the taxpayer’s own TIN. In the terms of General Guideline v4.8 Section 2.4, that is the non-Peppol technology provider route.
Three points matter for enterprise teams.
- Custom-built integrations. Each is built per client through API or Secure File Transfer Protocol (SFTP) feeds, so no ERP replacement is needed.
- Specification changes absorbed. JomeInvoice absorbs LHDN specification changes, so client ERP code does not change.
- Onshore hosting and support. Client data is hosted onshore on Amazon Web Services (AWS) Malaysia, with support in Bahasa Malaysia, English and Mandarin.
See the enterprise e-invoicing solutions page.
Comply through MyInvois first; add Peppol only when a partner asks
LHDN’s General Guideline and FAQ make the route a choice and never make Peppol or MDEC accreditation a condition of compliance.
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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
Is Peppol mandatory in Malaysia?
No. OpenPeppol’s Malaysia country profile states that e-invoicing for business digitalisation using Peppol “is implemented on voluntary basis”. The mandate for taxpayers is LHDN’s MyInvois e-invoicing, set by the e-Invoice General Guideline v4.8.
What is the difference between Peppol and MyInvois?
Peppol vs MyInvois is a difference of purpose. MyInvois, run by LHDN, is the tax validation system mandated taxpayers must use (General Guideline v4.8, Section 2.2). Peppol, overseen by MDEC, is a network for exchanging invoices between businesses.
Does a Peppol invoice still need LHDN validation?
Yes, for a taxpayer within the mandate. MDEC states that e-invoices exchanged on the Malaysia Peppol Network are designed to comply with LHDN’s MyInvois validation framework, and PINT-MY carries the LHDN UUID once validated (PINT-MY FAQ Q8).
Do I need a Peppol-accredited service provider to submit e-invoices to LHDN?
No, and accreditation is not more compliant. LHDN lets taxpayers “select any transmission method including using Peppol Service Providers” (FAQ Q137) and requires no provider registration or certification at this juncture (Q138, Q139). MDEC accreditation is not an LHDN approval.
Who runs Peppol in Malaysia, MDEC or LHDN?
MDEC runs Peppol. It is the Peppol Authority for Malaysia and accredits service providers. LHDN is responsible for e-invoicing for tax reporting and compliance and operates MyInvois (MDEC National E-Invoicing FAQ).
Can a business use both Peppol and MyInvois?
Yes. A mandated taxpayer validates through MyInvois, and a Peppol service provider can submit to MyInvois and also deliver the invoice over Peppol (General Guideline v4.8, Section 2.4(ii); MDEC National E-Invoicing FAQ).
When does a Malaysian business actually need Peppol?
When a trading partner requires it, such as a foreign counterparty on Peppol or a buyer wanting system-to-system delivery. LHDN does not require it (FAQ Q137). Check the buyer’s vendor terms; no primary source found makes Peppol a procurement condition.
Does my e-invoicing provider need Peppol accreditation, and is JomeInvoice accredited?
No on both counts. JomeInvoice is not a Peppol service provider; it submits e-invoices to MyInvois as an authorised intermediary, a route LHDN accepts without Peppol accreditation or provider certification (LHDN e-Invoice FAQ, 4 September 2026, Q137 to Q139).
Last updated: 6 October 2026 | Written by Yinn Sheng Ng, Head of Marketing
References
- Inland Revenue Board of Malaysia, e-Invoice General Guideline Version 4.8 (30 August 2026), Sections 1.5, 1.6.1(e), 1.6.10, 2.2, 2.3, 2.4 and Table 2.1: https://www.hasil.gov.my/wp-content/uploads/IRBM-e-Invoice-Guideline.pdf
- Inland Revenue Board of Malaysia, e-Invoice Specific Guideline Version 4.9 (7 September 2026), Tables 10.2 and 16.1: https://www.hasil.gov.my/wp-content/uploads/IRBM-e-Invoice-Specific-Guideline.pdf
- Inland Revenue Board of Malaysia, e-Invoice General FAQs (updated 4 September 2026), Q137 to Q140 and Q143: https://www.hasil.gov.my/wp-content/uploads/lhdnm-e-invoice-general-faqs.pdf
- Inland Revenue Board of Malaysia, e-Invois FAQ landing page: https://www.hasil.gov.my/en/e-invois/rujukan-pelaksanaan-e-invois/soalan-lazim/
- Malaysia Digital Economy Corporation, National E-Invoicing Initiative FAQ (undated page, retrieved 6 October 2026): https://www.mdec.my/national-einvoicing
- Malaysia Digital Economy Corporation, Peppol Service Providers (SP): https://www.mdec.my/national-einvoicing/peppol-service-providers
- Malaysia Digital Economy Corporation, List of accredited Peppol Service Providers (updated 18 September 2026): https://www.mdec.my/api/media/file/SP_18-09-26.pdf
- Malaysia Digital Economy Corporation, Malaysia PINT Specifications FAQ Version 1.0 (24 December 2025): https://www.mdec.my/national-einvoicing/malaysia-pint
- OpenPeppol, Malaysia country profile (page last updated 26 January 2025): https://peppol.org/learn-more/country-profiles/malaysia/
- OpenPeppol, Malaysia electronic document specifications (PINT-MY, production): https://docs.peppol.eu/poac/my/
- Inland Revenue Board of Malaysia, MyInvois SDK: https://sdk.myinvois.hasil.gov.my/