- The visual representation generated from the MyInvois Portal, the e-Invoice system of LHDN (Lembaga Hasil Dalam Negeri Malaysia, the Inland Revenue Board of Malaysia or IRBM), includes a QR code that validates the existence and status of the e-Invoice. (e-Invoice General Guideline v4.8, Section 2.3.5)
- Suppliers that submit through an application programming interface (API) and share a PDF or printed copy must embed the QR code themselves before sharing it. (General Guideline v4.8, Section 2.4.4)
- The QR code is not one of the e-Invoice data fields listed in Appendix 1 of the General Guideline. It encodes a validation link built from the IRBM Unique Identifier Number (returned as the uuid field, a universally unique identifier, so this guide calls it the UUID) and a long ID that MyInvois returns only once the e-Invoice is valid. (MyInvois Software Development Kit (SDK) FAQ and Get Document API)
- Sharing the validated e-Invoice file, in XML (Extensible Markup Language) or JSON (JavaScript Object Notation), meets the sharing duty without a QR code. A visual representation may replace or accompany it until further notice, in any format, provided the QR code is embedded. (LHDN General FAQs, 4 September 2026, Q45 and Q46)
- Walk-in buyers covered by a consolidated e-Invoice get no validation QR code from it, because the consolidated e-Invoice is issued to “General Public” and is not required to be shared with them. (e-Invoice Specific Guideline v4.9, Section 3.6, Example 3)
- LHDN confirms that any device able to scan a QR code, such as a phone camera, works for portal-generated e-Invoices, and an API-built code is a standard QR code too. A genuine production link opens on myinvois.hasil.gov.my. (LHDN General FAQs, Q142; MyInvois SDK FAQ, validation link and environment URLs)
The e-Invoice QR code is mandatory on any visual representation (a PDF or printed copy) of a validated e-Invoice that a supplier shares with a buyer in Malaysia. It is not needed when the supplier shares the validated e-Invoice file itself, because LHDN (Lembaga Hasil Dalam Negeri Malaysia, the Inland Revenue Board of Malaysia, IRBM) asks suppliers to share the validated e-Invoice and, until further notice, accepts a visual representation instead of or alongside it. (e-Invoice General Guideline v4.8, Sections 2.3.5 and 2.4.4; LHDN General FAQs, Q46)
The MyInvois Portal (LHDN’s e-Invoice system) embeds the QR code for you. If you submit through an application programming interface (API), from an ERP (enterprise resource planning) system or middleware, building and embedding the QR code is your job.
This guide explains the rule, the validation link behind the code, how buyers verify it, and why a QR code fails to open. It sits inside our complete guide to LHDN e-Invoicing in Malaysia.
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 General FAQs (updated 4 September 2026) and the MyInvois Software Development Kit (SDK) FAQ and API pages, on 5 November 2026.
What the e-Invoice QR code is
An e-Invoice QR code is a printed or on-screen code that holds the validation link of one validated e-Invoice. Scanning it opens that e-Invoice’s record on the MyInvois Portal, so the buyer can confirm the e-Invoice exists and check its status. The General Guideline defines a QR code as a “Quick Response Code containing encoded data that typically includes information for a locator or reference, as well as an identifier”. (General Guideline v4.8, Glossary)
The code only exists after validation. LHDN validates an e-Invoice in near real-time, generally in less than two seconds, and assigns it an IRBM Unique Identifier Number, returned as the uuid field in the MyInvois SDK. (LHDN General FAQs, Q42 and Q44; MyInvois SDK, Get Document API) The supplier’s own invoice number stays on the document as a separate field.
Malaysian finance teams meet three different QR codes, and only one of them proves anything about an e-Invoice:
| QR code | What it does | Who creates it | Proves the e-Invoice is valid? |
|---|---|---|---|
| e-Invoice validation QR code | Opens the validated e-Invoice’s record on the MyInvois Portal | MyInvois Portal (portal submissions) or the supplier’s system (API submissions) | Yes, it shows existence and status |
| Taxpayer QR code | Carries a reference that an SDK API turns into one taxpayer’s details (Tax Identification Number, name, address, Sales and Service Tax (SST) number) | Not stated in the SDK; the API maps the code to one taxpayer | No, it identifies a business, not an invoice |
| Merchant e-Invoice request QR code | Takes a buyer to the supplier’s own page to request an individual e-Invoice | The supplier or its software provider | No, nothing is validated yet |
The taxpayer QR code is documented in the SDK’s Taxpayer’s QR Code API, which returns the taxpayer’s Tax Identification Number (TIN) and address details from a scanned code. The SDK page does not say where the taxpayer obtains the code, so treat it as a data-capture shortcut, never as proof of an invoice.
Request QR codes are a supplier’s own design: the Specific Guideline lets suppliers adopt any method that lets buyers ask for an e-Invoice, including post-transaction requests through the retailer’s web portal or app. (Specific Guideline v4.9, Sections 3.8.2 and 3.8.4)
Is a QR code mandatory on e-Invoices?
Yes, whenever a visual representation of a validated e-Invoice is shared. The obligation attaches to the PDF or printout, not to the e-Invoice data. After validation the supplier must share the validated e-Invoice with the buyer, and until further notice LHDN accepts the validated e-Invoice, its visual representation, or both. (General Guideline v4.8, Sections 2.3.5 and 2.4.4; FAQs Q46)
The layout is free. Taxpayers may adopt any format for the visual representation, as per current practice, provided the QR code is embedded accordingly. (LHDN General FAQs, Q45)
One visual can also serve as the SST invoice if it carries the particulars the Sales Tax and Service Tax rules require. (General Guideline v4.8, Sections 2.6.3 and 2.6.4; FAQs Q78) Our e-Invoice vs tax invoice comparison explains how the two documents differ.
| How the e-Invoice reaches the other party | QR code required? | Who embeds it | Source |
|---|---|---|---|
| PDF generated by the MyInvois Portal | Yes, included automatically | MyInvois Portal | General Guideline v4.8, Section 2.3.5 |
| PDF or printout produced by your ERP, POS (point-of-sale) or middleware after API submission | Yes | Supplier, before sharing | General Guideline v4.8, Section 2.4.4 |
| Validated e-Invoice file (XML or JSON) only | No visual exists, so no QR code to embed | Not applicable | General Guideline v4.8, Section 2.4.4; FAQs Q46 |
| Self-billed e-Invoice shared by the buyer with the supplier | Yes, if a visual is shared | MyInvois Portal, or the buyer (as issuer) for API submissions | Specific Guideline v4.9, Section 8.5 |
| Consolidated e-Invoice for buyers who did not request one | Not required to be shared with buyers | Not applicable | Specific Guideline v4.9, Section 3.6, Example 3 |
| Export sale to a foreign purchaser | Yes, if a visual is shared (optional, for the purchaser’s records); the workflow follows General Guideline Sections 2.3 and 2.4, except that the purchaser gets no notification and cannot request rejection | Malaysian seller | Specific Guideline v4.9, Section 10.5.3 |
The practical reading for an enterprise: if your accounts receivable team emails PDFs, every PDF needs the QR code. A PDF without it removes the quickest check the buyer’s accounts payable team has, and Section 2.4.4 requires the QR code on any visual representation an API submitter shares.
Where the QR code comes from: the validation link
The QR code is simply the validation link, encoded. How you get that link depends on how you submit, as our guide to how to issue an e-Invoice outlines for each channel.
MyInvois Portal submissions
On the portal, LHDN does the work. Once the e-Invoice is validated, the supplier receives the validated e-Invoice and a PDF visual, with the IRBM Unique Identifier Number, the date and time of validation and the validation link assigned to it. (General Guideline v4.8, Section 2.3.3) Our guide to using the MyInvois Portal walks through the portal screens.
API submissions
Through the API, MyInvois returns the IRBM Unique Identifier Number, the date and time of validation, and the information needed to form the validation link. The guideline points to the Get Recent Documents, Get Document and Get Documents Details APIs in the SDK for that information. (General Guideline v4.8, Section 2.4.3) The guideline’s own API example has the supplier embed a QR code containing the validation link before sharing the e-Invoice with its buyer. (General Guideline v4.8, Example 4) The SDK then sets the format:
- Link pattern:
{envbaseurl}/uuid-of-document/share/longid(MyInvois SDK FAQ) - Base URL: the MyInvois Portal host of the environment, myinvois.hasil.gov.my for production and preprod.myinvois.hasil.gov.my for the sandbox (MyInvois SDK FAQ, environment URLs)
- UUID and long ID: returned by the Get Submission, Get Document and Get Document Details APIs (MyInvois SDK FAQ)
- Long ID: a “unique long temporary Id that can be used to query document data anonymously”, returned only for valid documents (MyInvois SDK, Get Document API)
- QR code: generated from the validation link “using any QR code generator” (MyInvois SDK FAQ)
One SDK answer matters more than the rest for ERP-led businesses: e-Invoices submitted via the API cannot be printed directly from the MyInvois Portal, because printing is only available for e-Invoices submitted manually through the portal. (MyInvois SDK FAQ) Whatever builds your PDF, whether an SAP or Oracle output form, a POS template or a middleware layer, must fetch the long ID and stamp the code. Our overview of e-Invoice integration models compares who carries that build in each model, and our guide to e-Invoice submission via API covers the API response in more detail.
How to scan and verify an e-Invoice QR code
A buyer, or an accounts payable clerk, can check a supplier’s e-Invoice with nothing more than a phone. The steps below use only what the guidelines and SDK document.
Step 1: Scan the code with any QR reader
Use a phone camera or any QR code scanner application. LHDN confirms no special app is needed for portal-generated e-Invoices, and an API-built code is a standard QR code. (LHDN General FAQs, Q142)
Step 2: Check the host before you trust the page
A genuine production link opens on myinvois.hasil.gov.my. A link on preprod.myinvois.hasil.gov.my points to the sandbox environment. The SDK lists only these two portal hosts, so treat a link on any other domain as suspect. (MyInvois SDK FAQ, environment URLs)
Step 3: Match the UUID to the document
The validation link carries the e-Invoice’s UUID in its path. (MyInvois SDK FAQ, link format) If the PDF shows the IRBM Unique Identifier Number, compare the two; a mismatch means the code belongs to a different e-Invoice.
Step 4: Read the status
The QR code exists to validate both existence and status. (General Guideline v4.8, Section 2.3.5) MyInvois document statuses are Submitted, Valid, Invalid and Cancelled, so treat anything other than Valid as a reason to contact the supplier. (MyInvois SDK FAQ, document statuses)
Step 5: Raise errors inside 72 hours
If the details are wrong, request rejection within 72 hours of validation; the supplier may cancel within the same window. After 72 hours, corrections go through a credit note, debit note or refund note e-Invoice. (General Guideline v4.8, Sections 2.3.6 and 2.4.5) LHDN also notifies the buyer through MyInvois when an e-Invoice issued to them is validated, a second check that does not depend on the supplier’s PDF. (General Guideline v4.8, Sections 2.3.4 and 2.4.3)
That notification does not reach every buyer: consolidated e-Invoices notify the supplier only, and foreign purchasers outside MyInvois get no notification. (Specific Guideline v4.9, Sections 3.6.10 and 10.5.3) For high-volume accounts payable teams, a scan-and-match check on new suppliers catches a cancelled or mismatched e-Invoice before it is booked as an expense.
QR codes on consolidated and self-billed e-Invoices
Consolidated e-Invoices. A supplier that aggregates receipts into a monthly consolidated e-Invoice is not required to share it with buyers, because it is issued to “General Public” rather than a specific buyer. (Specific Guideline v4.9, Section 3.6, Example 3) The walk-in customer’s receipt is a normal receipt, not a validated e-Invoice, so it carries no validation QR code.
A buyer who needs one can request an individual e-Invoice within the month of the transaction. (Specific Guideline v4.9, Section 3.6.8) During the interim relaxation period to 31 December 2027, suppliers with turnover of up to RM5 million that consolidate may decline individual e-Invoice requests. (Specific Guideline v4.9, Sections 16.1 and 16.2(d)) The exception is any single transaction above RM10,000 (RM10,000.01 and above), which needs its own e-Invoice throughout the relaxation, as our RM10,000 e-Invoice rule explainer sets out. (Specific Guideline v4.9, Section 3.7) Our consolidated e-Invoice guide covers the monthly cut-off.
Self-billed e-Invoices. The roles flip: the buyer issues the self-billed e-Invoice and must share it with the supplier after validation. A portal-generated visual includes the QR code; a buyer submitting by API must embed the QR code before sharing a visual with the supplier. (Specific Guideline v4.9, Section 8.5)
The same concession applies, so the buyer may share the validated file, the visual, or both. Our self-billed e-Invoice scenarios list when a self-billed e-Invoice is required at all.
Common e-Invoice QR code problems and fixes
Each symptom below traces to a documented rule about how the validation link is built or what the e-Invoice’s status is, not to the scanner.
| Symptom | Likely cause | Fix | Source |
|---|---|---|---|
| PDF has no QR code | API submission printed from an ERP or POS template that never fetched the long ID | Fetch UUID and long ID after validation, build the link, regenerate the PDF | General Guideline v4.8, Section 2.4.4; SDK FAQ |
| QR code generated before submission does not resolve | Long ID is returned only for valid documents, so a pre-validation link cannot be complete | Generate the QR code only after the status is Valid | SDK Get Document API |
| Link opens the sandbox record or fails to load | Base URL set to preprod.myinvois.hasil.gov.my for a production document, or the reverse | Use the production portal host for production documents | SDK FAQ, environment URLs |
| Link breaks or opens the wrong record | Long ID or UUID truncated or altered when the template inserted it | Insert both values exactly as the API returns them | SDK FAQ, link format |
| Scan works but status is not Valid | E-Invoice cancelled by the supplier within 72 hours of validation, after the PDF was shared | Ask whether a replacement was issued; do not book the cancelled one | General Guideline v4.8, Sections 2.3.6 and 2.4.5; SDK statuses |
| Buyer expected a QR code on a till receipt | Sale went into a consolidated e-Invoice | Request an individual e-Invoice within the month (the supplier may decline during the relaxation period, except for a single transaction above RM10,000) | Specific Guideline v4.9, Sections 3.6.8, 3.7 and 16.2(d) |
A cancellation does not repair a shared PDF. If you cancel inside the window, our guide to how to amend or cancel an e-Invoice explains the reissue, and the new e-Invoice needs a new PDF with its own QR code.
What to check in your invoicing system
For businesses on API, ERP or middleware submission, the QR code is a system capability, not a formatting choice. Put these five questions to your provider:
- Does every PDF and printout carry the validation QR code by default?
- Is the QR code generated only after the status returns Valid?
- Does the link use the production host for production documents?
- Does a cancelled and reissued e-Invoice produce a fresh PDF and code?
- Can self-billed e-Invoices shared with suppliers carry the QR code too?
The first question matters most for in-house API builds, because API-submitted e-Invoices cannot be printed from the MyInvois Portal and the PDF is entirely the taxpayer’s output.
How JomeInvoice handles the e-Invoice QR code
JomeInvoice is e-Invoicing middleware that connects your existing ERP, point-of-sale or accounting system to LHDN’s MyInvois portal through API or secure file transfer protocol (SFTP), without custom development on your side, so the QR build does not sit with your developers. After an e-Invoice is validated, the LHDN UUID and QR code are attached to the invoice and appear on its PDF, for sales and self-billed e-Invoices alike. (JomeInvoice documentation)
For retail and other business-to-consumer (B2C) sellers, JomeInvoice also provides a separate request link and QR code that lets customers ask for an individual e-Invoice during the month of purchase, keeping that sale out of the monthly consolidation. (JomeInvoice documentation)
If your current setup emails PDFs without a QR code, the JomeInvoice enterprise solution is the place to compare it against a middleware approach.
Frequently Asked Questions
Q: Is a QR code mandatory for an e-invoice?
A: Yes, on any visual representation of a validated e-Invoice that is shared. The MyInvois Portal embeds it automatically; API submitters must embed it before sharing a PDF. Sharing the validated XML or JSON file itself needs no QR code. [General Guideline v4.8, Sections 2.3.5 and 2.4.4; FAQs Q46]
Q: How do I scan an e-invoice QR code?
A: Point any phone camera or QR scanner application at the code. LHDN confirms no special app is needed for portal-generated e-Invoices. Check that the link opens on myinvois.hasil.gov.my, then confirm the status shown is Valid. [FAQs Q142; MyInvois SDK FAQ]
Q: Can I verify an e-invoice QR code online?
A: Yes. The QR code opens the e-Invoice’s validation link on the MyInvois Portal, confirming the e-Invoice exists and showing its status. LHDN also notifies the buyer, except for consolidated e-Invoices and foreign purchasers. [General Guideline v4.8, Sections 2.3.4 and 2.3.5; Specific Guideline v4.9, Sections 3.6.10 and 10.5.3]
Q: Why does my QR code not open?
A: A QR code usually fails because the link was built wrongly: generated before validation, pointed at the sandbox host, or carrying a truncated long ID. Rebuild it from the UUID and long ID returned after the e-Invoice is valid. [MyInvois SDK FAQ and Get Document API]
Q: Does LHDN generate the QR code for API submissions?
A: No. For API submissions MyInvois returns the UUID, the validation date and time, and the information to form the validation link. The supplier’s system builds the link and the QR code, and API-submitted e-Invoices cannot be printed from the portal. [General Guideline v4.8, Section 2.4.3; MyInvois SDK FAQ]
Q: Does a buyer get a QR code from a consolidated e-invoice?
A: No. A consolidated e-Invoice goes to “General Public” and need not be shared, so receipts carry no QR code. Request an individual one within the month; a supplier on the relaxation may decline unless the sale exceeds RM10,000. [Specific Guideline v4.9, Example 3; Sections 3.6.8, 3.7, 16.2(d)]
Q: Is the e-invoice QR code the same as the taxpayer QR code?
A: No. The e-Invoice QR code opens one validated e-Invoice. The taxpayer QR code identifies a business, and the SDK’s Taxpayer’s QR Code API returns that taxpayer’s TIN, name and address details from it. [MyInvois SDK, Taxpayer’s QR Code API]
Q: Can I share the XML file instead of a PDF with a QR code?
A: Yes. Sharing the validated e-Invoice file meets the duty, and until further notice LHDN also accepts a visual representation instead of, or alongside, the file. If you share a visual representation, any format is accepted provided the QR code is embedded. [FAQs Q45 and Q46]
A QR code is a promise the buyer can check
Treat the QR code as part of the e-Invoice you hand over, not decoration. If you share a PDF, embed the validation link; if you submit by API, build it after validation on the production host; and if you receive one, scan it and read the status before you book the expense.
Sharing PDFs from your ERP? Check the QR code first.
See how JomeInvoice attaches the LHDN UUID and QR code to each validated sales and self-billed e-Invoice PDF. A short walkthrough, no commitment.
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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: 6 November 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 2.3.3 to 2.3.6, 2.4.3 to 2.4.5, 2.6.3 and 2.6.4, Example 4, Appendix 1 and Glossary: 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), Sections 3.6, 3.7, 3.8, 8.5, 10.5.3, 16.1 and 16.2: 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), Q42, Q44, Q45, Q46, Q78 and Q142: https://www.hasil.gov.my/wp-content/uploads/lhdnm-e-invoice-general-faqs.pdf
- Inland Revenue Board of Malaysia, MyInvois SDK FAQ (validation link and QR code, environment URLs, document statuses, printing): https://sdk.myinvois.hasil.gov.my/faq/
- Inland Revenue Board of Malaysia, MyInvois SDK, Get Document API (long ID, document statuses): https://sdk.myinvois.hasil.gov.my/einvoicingapi/07-get-document/
- Inland Revenue Board of Malaysia, MyInvois SDK, Taxpayer’s QR Code API: https://sdk.myinvois.hasil.gov.my/einvoicingapi/11-qr-code/
- Inland Revenue Board of Malaysia, MyInvois Portal: https://myinvois.hasil.gov.my/