LHDN MyInvois — the Malaysian e-invoicing platform
How the Inland Revenue Board operates the MyInvois system through a phased mandate from August 2024 to July 2026 with continuous transaction control.
The Inland Revenue Board of Malaysia (Lembaga Hasil Dalam Negeri, LHDN) is the federal tax authority responsible for administering income tax and, since August 2024, electronic invoicing through the MyInvois platform. MyInvois implements a continuous transaction control (CTC) model in which every B2B, B2G and high-value B2C invoice is submitted to LHDN in JSON or XML format, validated in near real time, and returned to the supplier with a Unique Identifier Number (UIN) before being shared with the buyer. The mandate follows a phased turnover-based rollout that began on 1 August 2024 with the largest taxpayers and completes on 1 July 2026 when all remaining businesses must comply.
- LHDN: federal tax authority headquartered in Cyberjaya, Selangor.
- MyInvois portal: myinvois.hasil.gov.my for direct entry or API submission.
- UIN: 32-character unique identifier returned by LHDN after validation.
- Formats: UBL 2.1 XML or JSON, both based on the Malaysian e-Invoice schema.
How it works
Determine your phase under the LHDN rollout calendar. Phase 1 (1 August 2024) covered taxpayers with annual turnover above RM100 million, Phase 2 (1 January 2025) brought in turnover above RM25 million, and Phase 3 (1 July 2025) covered turnover above RM500,000. The final Phase 4 on 1 July 2026 extends the obligation to all remaining businesses including micro-enterprises and sole proprietors.
Register your business on the MyInvois portal using your Tax Identification Number (TIN) and MyTax credentials. The administrator then enrolls intermediaries (accountants, software vendors) and creates API client credentials for direct integration. Without a registered TIN and digital certificate, no invoice can be transmitted to LHDN.
Issue each invoice in the Malaysian e-Invoice schema (UBL 2.1 XML or equivalent JSON) signed with a digital certificate. Submit it to MyInvois through the API or the portal. LHDN performs syntactic and business-rule validation within a few seconds and returns either a UIN plus validation link or a rejection with error codes.
Share the validated invoice with the buyer including the UIN and a QR code that links to the LHDN validation page. The buyer has 72 hours to reject the invoice through MyInvois if details are incorrect; after that window the invoice is considered accepted and the supplier can no longer cancel it without issuing a credit note.
Archive the validated invoice and the LHDN acknowledgement for at least 7 years as required by the Income Tax Act 1967. Reconcile MyInvois data with your SST returns submitted to the Royal Malaysian Customs and with your annual income tax filing. LHDN cross-checks invoice volumes with declared turnover and flags discrepancies for audit.
Legal framework
- Income Tax Act 1967 (Act 53) — record-keeping obligations.
- LHDN e-Invoice Guideline (current version, multiple updates 2023-2025).
- LHDN e-Invoice Specific Guideline — Software Development Kit.
- Finance Act 2023 — legal basis for mandatory e-invoicing.
Frequently asked questions
Is MyInvois mandatory for all Malaysian businesses?
Yes, on a phased schedule. The mandate began on 1 August 2024 for businesses with annual turnover above RM100 million, expanded to above RM25 million on 1 January 2025 and above RM500,000 on 1 July 2025. The final phase on 1 July 2026 extends the requirement to all remaining taxpayers regardless of turnover, including micro-enterprises and sole proprietors. There is no permanent exemption based on size.
What is the difference between the MyInvois portal and API integration?
The portal at myinvois.hasil.gov.my allows manual entry or CSV upload — suitable for small volumes and the early phases. The API uses OAuth 2.0 and supports submission, validation and consolidation in JSON or UBL 2.1 XML — necessary for any business issuing more than a few dozen invoices per month. Most ERP and invoicing software vendors, including 4invoices, integrate directly with the API.
What is the UIN and how is it used?
The Unique Identifier Number is a 32-character alphanumeric code that LHDN assigns to each validated invoice. The supplier must display it on the invoice PDF together with a QR code that links to the LHDN validation page. The UIN proves that the invoice was cleared in real time by the tax authority and is the only legally valid reference for both the supplier's revenue and the buyer's input tax claim.
What happens if MyInvois rejects an invoice?
LHDN returns a list of error codes pointing to schema, business-rule or duplicate violations. The supplier must correct the issue and resubmit; no UIN is assigned until validation succeeds. If the supplier cannot reach MyInvois due to a system outage, LHDN allows a 72-hour grace period during which the invoice can be issued offline and uploaded retroactively, provided the original invoice date is preserved.
How long must MyInvois invoices be archived?
Seven years from the end of the year in which the transaction occurred, per Section 82 of the Income Tax Act 1967. The archive must preserve the original XML or JSON payload, the LHDN validation response containing the UIN, and the QR-coded PDF if produced. Cloud archival is accepted provided the data can be reproduced on request by LHDN auditors. 4invoices retains records automatically for the full statutory period.