Malaysia
MYMalaysia runs a continuous transaction control model in which IRBM (LHDN) validates e-invoices through MyInvois, while MDEC governs voluntary Peppol exchange that can also serve as a submission route.
Guide reviewed .
Invoicing and electronic documents
MyInvois System
IRBM's e-invoice validation system. Taxpayers transmit e-invoices through the MyInvois Portal or the API; IRBM validates them, and the issuer shares the validated e-invoice or a visual representation with a QR code with the buyer. PDF or image files are not e-invoices.
IRBM-specified XML or JSON · Official source: IRBM (LHDN) · e-Invoice FAQ, updated 4 September 2026
Peppol
MDEC governs Peppol for business digitalisation, runs a centralised SMP and accredits service providers. Peppol service providers are one accepted route for submitting e-invoices to IRBM.
MY PINT · Official source: OpenPeppol · Malaysia country profile
Malaysia separates two jobs. IRBM's MyInvois validation is the tax obligation; Peppol is a delivery network that MDEC governs. A Peppol service provider can carry the submission to IRBM, but only if it meets IRBM's API requirements, so confirm that before relying on it for compliance.
Check the phase and exemption position for each entity separately: group and shareholder links can remove the RM3 million exemption. The FAQ covers consolidated e-invoices, the 72-hour cancellation window and the interim relaxation rules.
Legal guide
B2B · e-invoice issuance
Mandatory, phased by turnoverTaxpayers must issue e-invoices validated by IRBM from their phase date. The phases are set by annual turnover or revenue.
Official source: IRBM (LHDN) · e-Invoice implementation timelineExemption · small taxpayers
Below RM3 million exempt, with conditionsTaxpayers with annual turnover or revenue below RM3 million are exempt, after the threshold was raised from RM1 million. The exemption does not apply where a non-individual shareholder, holding company, related company or joint venture has turnover of at least RM3 million. A taxpayer that later reaches RM3 million starts on 1 January of the second year after that year.
Official source: IRBM (LHDN) · e-Invoice FAQ, updated 4 September 2026Public bodies
Mandatory since 1 July 2025Statutory bodies, statutory authorities, local authorities and international organisations must implement e-invoicing for goods sold or services performed on or after 1 July 2025.
Official source: IRBM (LHDN) · e-Invoice FAQ, updated 4 September 2026Transmission through Peppol
Optional routeTaxpayers may choose any transmission method, including Peppol service providers, provided the provider meets IRBM's API requirements. Peppol exchange for business digitalisation is voluntary.
Official source: IRBM (LHDN) · e-Invoice FAQ, updated 4 September 2026
Timeline
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Phase 1
Taxpayers with annual turnover or revenue above RM100 million.
Official source: IRBM (LHDN) · e-Invoice implementation timeline -
Electronic Invoice Rules in effect
The Income Tax (Issuance of Electronic Invoice) Rules 2024 [P.U. (A) 265] took effect; for phase 1 taxpayers, penalties for non-compliance apply from this date.
Official source: IRBM (LHDN) · e-Invoice FAQ, updated 4 September 2026 -
Phase 2
Taxpayers with annual turnover or revenue above RM25 million and up to RM100 million.
Official source: IRBM (LHDN) · e-Invoice implementation timeline -
Phase 3 and public bodies
Taxpayers above RM5 million and up to RM25 million, plus statutory bodies, local authorities and international organisations.
Official source: IRBM (LHDN) · e-Invoice FAQ, updated 4 September 2026 -
Phase 4
Taxpayers with annual turnover or revenue up to RM5 million that are not exempt.
Official source: IRBM (LHDN) · e-Invoice implementation timeline -
Concessionary implementation date
Applies to taxpayers whose earlier turnover was below the threshold and who do not meet the exemption criteria, or who reached RM3 million in YA2023 to YA2025.
Official source: IRBM (LHDN) · e-Invoice FAQ, updated 4 September 2026 -
e-Invoice Special Voluntary Disclosure Programme begins
Taxpayers can regularise e-invoice non-compliance until 31 December 2027.
Official source: IRBM (LHDN) · e-Invoice FAQ, updated 4 September 2026 -
Exemption threshold raised to RM3 million
IRBM updated the implementation timeline; taxpayers with annual turnover or revenue below RM3,000,000 are exempt.
Official source: IRBM (LHDN) · e-Invoice implementation timeline - Upcoming at review
Interim relaxation ends for the last phases (upcoming)
End of the interim relaxation period for taxpayers with 1 January 2026 and 1 July 2026 implementation dates.
Official source: IRBM (LHDN) · e-Invoice FAQ, updated 4 September 2026
Peppol in Malaysia
- Directory participants
- 20,733
- Document families
- 8
Peppol Authority: Malaysia Digital Economy Corporation (MDEC).
23 certified service providers based in Malaysia.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 19,658 participants
- 19,654 participants
- ApplicationResponse6,781 participants
- 6,087 participants
- 5,986 participants
- 5,976 participants
- 4 participants
- 4 participants
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 3 | |
| 2 | |
| 2 | |
| 8 | |
| 5 | |
| 3 | |
| 3 | |
| 2 | |
| 3 | |
| 2 | |
| 2 | |
| 3 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 3 | |
| 1 | |
| 1 | |
| 5 | |
| 1 | |
| 4 | |
| 1 | |
| 1 | |
| 1 | |
| 3 | |
| 1 | |
| 6 | |
| 97 | |
| 114 | |
| 7 | |
| 863 | |
| 73 | |
| 3,447 | |
| 172 | |
| 110 | |
| 173 | |
| 176 | |
| 361 | |
| 432 | |
| 1,218 | |
| 1,979 | |
| 1,912 | |
| 78 | |
| 1,871 | |
| 418 | |
| 344 | |
| 140 | |
| 54 | |
| 43 | |
| 79 | |
| 16 | |
| 30 | |
| 2,851 | |
| 3,588 | |
| 14 |
Registration dates in the current Directory snapshot.