- HRDF (Human Resources Development Fund) became the Human Resource Development Corporation (HRD Corp) in April 2021 (HRD Corp, About Us), so “HRDF claimable” now means a course funded from the employer’s HRD Corp levy.
- Under HRD Corp Claimable Courses, the employer pays no advance fee: HRD Corp pays the registered training provider after approving the claim (HRD Corp, Allowable Cost Matrix, January 2026, Scheme A).
- HRD Corp funds the training, not the e-invoice system. In its Allowable Cost Matrix (ACM), January 2026, the computer-based training scheme (Scheme F) excludes software used for daily operations such as accounting software, and the training facilities scheme (Scheme D) states that non-training items, including software, will not be funded. E-invoice setup and subscription fees have no cost category in the matrix.
- Apply for the grant at least one day before training starts. Employers with levy arrears or late payment interest cannot apply (ACM, January 2026; HRD Corp FAQ v4, September 2021, Q39).
- Two routes cover two different lines: the HRD Corp levy for the training, and the environmental, social and governance (ESG) tax deduction of up to RM50,000 per year of assessment for micro, small and medium enterprises (MSMEs), YA2024 to YA2027, for eligible consultation expenditure (Inland Revenue Board of Malaysia (LHDN), e-Invoice General FAQs, 4 September 2026, Q24). The subscription stays an ongoing operating cost.
Human Resources Development Fund (HRDF) claimable courses can include e-invoice training, provided the course is registered with HRD Corp (under HRD Corp Claimable Courses, HCC) or run by a trainer the Skim Bantuan Latihan (SBL) scheme allows, and the grant is applied for before training starts. HRD Corp funds the training line only: an e-invoice software subscription is not claimable through it, and setup and implementation fall outside the cost categories its Allowable Cost Matrix (ACM) funds. For employers rolling out e-invoicing or switching tools, that split decides how much of the cost the levy can offset.
This guide covers what the matrix funds, the caps, the claim steps and how HRD Corp training sits beside the environmental, social and governance (ESG) tax deduction for micro, small and medium enterprises (MSMEs). The e-invoicing rules themselves come from Lembaga Hasil Dalam Negeri Malaysia (LHDN), the Inland Revenue Board of Malaysia; see our latest LHDN e-invoice implementation update for where they stand. Disclosure: JomeInvoice, which publishes this guide, is an HRD Corp registered training provider.
What does HRDF claimable mean?
HRDF claimable means a training course whose fee HRD Corp pays from an employer’s levy account. HRDF (Human Resources Development Fund) is the former name of HRD Corp, renamed in April 2021 (HRD Corp, About Us). The employer applies for a grant, HRD Corp approves it, and the fee is debited from levy the employer has already paid.
HRD Corp is the agency under the Ministry of Human Resources, incorporated under the Pembangunan Sumber Manusia Berhad Act 2001 (PSMB Act 2001) on 17 April 2001. Employers and training providers also write it as HRDC claimable. The scheme most employers mean by “HRDF claimable courses” is HRD Corp Claimable Courses (HCC), formerly known as SBL Khas (HRD Corp FAQ v4, September 2021, Q1).
The scheme is open only to employers registered with HRD Corp. Whether your company must register depends on HRD Corp’s own rules, so confirm at hrdcorp.gov.my first.
Which HRD Corp scheme covers e-invoice training?
E-invoice training from an HRD Corp registered provider runs under HCC, with Skim Bantuan Latihan (SBL) as the alternative when the trainer is not on HRD Corp’s register. The ACM sets the rules for both (HRD Corp, Allowable Cost Matrix, January 2026).
| HCC (Scheme A) | SBL (Scheme B) | |
|---|---|---|
| Who pays the provider | HRD Corp, after claim approval; fee debited from your levy | The employer pays first, then requests reimbursement |
| Eligible provider | HRD Corp registered provider; trainers need Accreditation status from 1 January 2025 | Non-registered providers allowed: internal trainers, vendors, associations, NGOs, overseas providers, government bodies |
| Application timing | At least one day before training starts | Before training starts |
| Best for | Employers who want no cash outlay and a registered provider | Employers whose trainer is a vendor or internal expert outside the register |
| Risk if ignored | Grant not approved if the course is unregistered or the application is late | Employer carries the fee upfront and bears it if the application is not approved |
SBL names “vendors who provide services, products or systems that require training or a manual” as an allowed trainer type. The reimbursement covers the training the vendor delivers. It does not cover the product or system the vendor sells.
Under HCC, HRD Corp stopped approving grants for courses not registered with HRD Corp from 1 April 2021 (HRD Corp FAQ v4, September 2021, Q4). Ask any provider for the course’s HRD Corp registration before you apply.
What is claimable and what is not
HRD Corp funds the training fee and defined trainee allowances. It does not fund operational software such as an e-invoice system, whether licensed or subscribed, or its setup and implementation.
For a training course, the matrix funds the course fee, trainee and trainer allowances, meals, transport and training materials. None of its schemes has a line for operational business software or implementation services.
| Cost line | Funded by | Basis |
|---|---|---|
| Training course fee from a registered provider, within ACM caps | HRD Corp levy, if the grant is approved | ACM January 2026, HCC and Fees section |
| Trainee allowances within ACM limits | HRD Corp, claimed by the employer | ACM allowance sections; HRD Corp FAQ v4 (September 2021), Q45 |
| Software subscription | Not HRD Corp. An ongoing operating cost | ACM Scheme F excludes application software for daily operations such as accounting software; Scheme D states non-training items, including software, will not be funded |
| Software bought, or customised software developed, for e-Invoice implementation | Not HRD Corp. Accelerated Capital Allowance may apply (P.U.(A) 162, YA2024 to YA2027; P.U.(A) 163 for customised software); confirm with your tax agent | LHDN e-Invoice General FAQs (4 September 2026), Q24 |
| Consultation fee for developing customised e-invoice software | Not HRD Corp. An MSME may be able to claim the ESG deduction; confirm with your tax agent | LHDN e-Invoice General FAQs (4 September 2026), Q24 |
| Plain setup and implementation fees | Not HRD Corp. Tax treatment depends on the nature of the cost; confirm with your tax agent | No such cost category in the ACM |
Scheme D (training facilities and renovation) states that “non-training related equipment or items, including software, will not be funded”. Scheme F (the computer-based training scheme) lists “application software used for daily operational activities such as Microsoft Office, Accounting Softwares” as not covered. HRD Corp does fund training-specific software, such as a learning management system, under Scheme F, but an e-invoice system is operational software, not training software.
One allowance edge case matters for in-house courses. Training held on the employer’s own premises gets no trainee allowance, only a meal allowance of up to RM100 per person per day (RM50 per half day). An employer can claim only one allowance type, and attendance must reach at least 75% of the training hours (ACM, January 2026, allowance sections and Additional Notes items 1 and 3).
How much HRD Corp pays for in-house e invoice training
HRD Corp pays up to RM10,500 per day per group for in-house general courses, and up to RM6,000 per half day. These are ceilings, not entitlements: all approvals are at the sole discretion of HRD Corp, and the claimable fee is set on each individual application (ACM, January 2026, Additional Notes item 8; HRD Corp FAQ v4, September 2021, Q43).
| Format | Maximum fee | Conditions |
|---|---|---|
| In-house, full day | RM10,500 per day per group | At least 7 hours; minimum 2 trainees face-to-face, 1 for remote online training |
| In-house, half day | RM6,000 per half day per group | 4 hours, the minimum session length |
| Public, full day | RM1,750 per participant per day | 7 training hours |
| Public, half day | RM1,000 per participant per half day | 4 training hours |
Source: HRD Corp, Allowable Cost Matrix, January 2026, Fees section 1A and 1B.
The in-house fee is prorated when fewer than five trainees attend. The ACM’s own example: RM10,500 divided by 5 trainees gives RM2,100 per trainee. A team of two therefore draws at most RM4,200 for a full in-house day (2 x RM2,100), derived from that example.
Public courses fund a maximum of nine trainees per employer. In-house groups are capped at 25 trainees for technical courses and 50 for soft skills. Ask your provider whether the course is registered as technical or soft skills.
Service tax is claimable provided the total stays within the maximum.
How to claim HRD Corp funding for e-invoice training (step by step)
Five steps take a course from quotation to claim, and the order matters because the levy is debited directly. Start by keeping your monthly HRD Corp levy and other employer filing deadlines current, since arrears block the application. The steps draw on the HRD Corp FAQ v4 (September 2021), Q40, Q42 and Q45, and on the Allowable Cost Matrix, January 2026, including Employer Circular No. 8/2021 as cited there.
Step 1: Check your levy status
Confirm you are an HRD Corp registered employer, that your first month’s levy is paid, and that you have no arrears or late payment interest. HRD Corp debits the course fee from your accumulated levy, so an insufficient balance also blocks the application (HRD Corp FAQ v4, September 2021, Q40).
Step 2: Get a training-only quotation from a registered provider
Request the course content with schedule, the accredited trainer’s profile and a quotation that lists the training fee alone. Keep any setup or subscription pricing on a separate document.
Step 3: Apply through e-TRiS before training starts
Submit the grant in e-TRiS, HRD Corp’s online employer portal, at least one day before the first session. Include trainer and provider details, trainee details and the total estimated cost.
You may request up to 30% upfront payment during the application, paid on approval (Employer Circular No. 8/2021). Start the course only after approval is confirmed (HRD Corp FAQ v4, September 2021, Q42).
Step 4: Attend and keep the records
Take attendance on the Attendance T3 Form. For remote online training, HRD Corp requires a system-generated attendance report with the training date, trainee names and timestamps, signed by both provider and employer.
Step 5: Let the provider claim from your levy
The provider submits the claim with official invoices, the Joint Declaration 14 Form (JD14) and the attendance records. HRD Corp pays the provider from your levy after approval. Employers submit their own claims for allowances (HRD Corp FAQ v4, September 2021, Q45).
Stack the funding: HRD Corp training plus the ESG e-invoice deduction
HRD Corp and the ESG deduction fund different cost lines, so one does not replace the other. Separately from HRD Corp, MSMEs may claim a tax deduction of up to RM50,000 per year of assessment (YA2024 to YA2027) for ESG-related expenditure, including consultation fees for developing customised software for e-Invoice implementation, under P.U.(A) 193 (LHDN e-Invoice General FAQs, 4 September 2026, Q24). Eligibility depends on MSME status and on the nature of each cost, so confirm with your tax agent.
Our guide to the ESG tax deduction for e-invoice implementation covers the detail, and the e-invoice exemption threshold for smaller businesses explains how e-invoicing treats smaller businesses. The same LHDN FAQ also lists Accelerated Capital Allowance (ACA) for ICT equipment and computer software for e-Invoice implementation (P.U.(A) 162, YA2024 to YA2027, claim period cut from three years to two) and for customised software development cost (P.U.(A) 163).
The illustration below uses hypothetical round numbers. It is not a quotation and not a JomeInvoice price.
| Cost line (illustrative) | Hypothetical amount | Route |
|---|---|---|
| One-day in-house training for 8 trainees | RM8,000 | HRD Corp levy, if the grant is approved; within the RM10,500 day cap |
| Consultation fee for developing customised e-invoice software | RM20,000 | ESG deduction may apply to an MSME; confirm with your tax agent |
| Software subscription | RM36,000 per year | Neither. An ongoing operating cost |
In this illustration only the first line is funded by HRD Corp: RM8,000 of RM64,000, or 12.5% of year-one spend. The ESG deduction reduces taxable income rather than paying cash, and the second line qualifies only if it meets the deduction’s conditions. The third line is simply a running cost.
Training funding lowers the cost of an e-invoice rollout. It does not remove it.
Other schemes, such as an SME digitalisation grant, carry their own eligibility terms and are separate again. For wider context on employer duties, see our Malaysia business tax guide. To compare what the software line itself costs, read our guide to e-invoicing software in Malaysia.
Common mistakes that get HRD Corp claims rejected
Four avoidable mistakes put a funding claim at risk:
- Applying after training starts. HCC grants must be submitted at least one day before the first session.
- Ignoring levy arrears. Employers with arrears or late payment interest cannot apply under HCC. Review your employer tax obligations alongside the levy.
- Using an unregistered provider or course under HCC. Only registered courses from registered providers are approved; non-registered trainers belong under SBL.
- Bundling software into the training quotation. E-invoice software, setup and subscription are not fundable. Keep the quotations separate.
For a team switching e-invoice tools, the same rules apply. Retraining staff on the new system is a training need. Migration or configuration work is not.
JomeInvoice HRD Corp claimable e-invoice training
JomeInvoice is an HRD Corp registered training provider. For teams going live or switching from another tool, the training covers using the system for LHDN e-invoicing, so the finance and admin staff are trained on the system they will use every day.
JomeInvoice prices training as its own fee, separate from the one-off setup fee and the monthly subscription, so only the training fee goes into an HRD Corp grant application. HRD Corp decides each grant on its own terms, so approval is never guaranteed in advance.
JomeInvoice is Malaysia’s e-invoicing middleware that connects any business system to MyInvois, LHDN’s e-Invoice portal, without custom development on your side. The team is Malaysian, with support in Bahasa Malaysia, English and Mandarin.
To see what the training fee would be for your team, book a demo and ask for the training fee quote for your HRD Corp application.
Fund the training, budget the rest
Your HRD Corp levy can offset the training line of an e-invoice rollout, within the Allowable Cost Matrix caps and only if you apply before training starts. E-invoice software, setup and subscription sit outside it, so budget those separately and ask your tax agent whether the ESG deduction or Accelerated Capital Allowance fits. HRD Corp approves every grant and claim at its sole discretion (Allowable Cost Matrix, January 2026, Additional Notes item 8), and tax treatment should be confirmed with your tax agent.
Book a demo and ask for the training fee quote for your HRD Corp application
See how JomeInvoice trains your finance team on LHDN e-invoicing. Training is priced as its own fee, separate from setup and subscription.
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 does HRDF claimable mean?
HRDF claimable means a course whose fee HRD Corp pays from the employer’s levy after approving the grant application. HRDF (Human Resources Development Fund) is HRD Corp’s former name, changed in April 2021, so “HRDF claimable” and “HRD Corp claimable” refer to the same funding.
Is HRDF the same as HRD Corp?
Yes. HRDF became the Human Resource Development Corporation (HRD Corp) in April 2021. The levy-based training schemes continue under the HRD Corp name, and HRD Corp Claimable Courses was formerly called SBL Khas.
Can I claim e-invoice software through HRD Corp?
No. HRD Corp funds training, not operational software. The Allowable Cost Matrix’s computer-based training scheme excludes daily-operations software such as accounting software, and its training facilities scheme will not fund non-training items, including software. E-invoice setup and subscription fees have no cost category either.
How much can an employer claim for in-house training?
Up to RM10,500 per day per group (at least seven hours) or RM6,000 per half day, prorated when fewer than five trainees attend. These are ceilings in the January 2026 Allowable Cost Matrix. HRD Corp approves each application individually.
When must the HRD Corp grant be applied for?
At least one day before training starts, under HRD Corp Claimable Courses. HRD Corp’s FAQ (v4, September 2021, Q42) advises waiting for approval confirmation before the course begins. Under the SBL scheme, applications must also be submitted before training starts.
Can employers with levy arrears claim HRD Corp training?
No. Employers with levy arrears or late payment interest cannot apply under HRD Corp Claimable Courses, in line with section 20.5 of the PSMB Act 2001 (HRD Corp FAQ v4, September 2021, Q39). Clear the balance with HRD Corp first, then apply.
Can HRD Corp training and the ESG tax deduction be used together?
Yes, for different costs. HRD Corp funds the training fee, while an MSME may claim the ESG deduction of up to RM50,000 per year of assessment (YA2024 to YA2027) for eligible consultation expenditure. Keep each cost in one route and confirm with your tax agent.
Last updated: 19 October 2026 | Written by Yinn Sheng Ng, Head of Marketing
References
- HRD Corp, About Us (accessed 19 October 2026): https://hrdcorp.gov.my/about-us
- HRD Corp, Guidebook Allowable Cost Matrix (January 2026): https://hrdcorp.gov.my/wp-content/uploads/2025/12/Jan-2026-Version_Allowable-Cost-Matrix-2025.pdf
- HRD Corp, FAQ HRD Corp Claimable Courses (Version 4, September 2021): https://hrdcorp.gov.my/wp-content/uploads/2021/10/FAQ-HRD-Corp-Claimable-Courses-Scheme-reviewed.pdf
- LHDN, e-Invoice General FAQs (updated 4 September 2026), Q24: https://www.hasil.gov.my/wp-content/uploads/lhdnm-e-invoice-general-faqs.pdf
Based on: HRD Corp Allowable Cost Matrix (January 2026); HRD Corp FAQ v4 (September 2021); LHDN e-Invoice General FAQs (4 September 2026). Verified 19 October 2026.