LHDN MyInvois — the Malaysian e-invoicing platform
How the Inland Revenue Board runs MyInvois, who must use it and what a valid e-invoice involves.
MyInvois is the e-invoicing platform of the Inland Revenue Board of Malaysia (Lembaga Hasil Dalam Negeri, LHDN, also written IRBM). Taxpayers submit e-invoices to MyInvois in XML or JSON format through the MyInvois Portal or the API. The system validates each document and assigns a Unique Identifier Number. The mandate is phased by annual turnover, starting on 1 August 2024. 4invoices is not connected to MyInvois: it creates invoices and PDFs that you can use as a working document, but it does not submit anything to LHDN.
- Authority: LHDN / IRBM, portal at myinvois.hasil.gov.my.
- Submission: through the MyInvois Portal or the API, in XML or JSON.
- Validation: LHDN assigns a Unique Identifier Number to each validated document.
- Phased by turnover: from 1 August 2024, with an exemption below RM1 million.
How it works
Find your phase. Phase 1 started on 1 August 2024 for turnover above RM100 million, Phase 2 on 1 January 2025 for RM25 million to RM100 million, Phase 3 on 1 July 2025 for RM5 million to RM25 million and Phase 4 on 1 January 2026 for RM1 million to RM5 million. Businesses below RM1 million are exempt. LHDN has announced relaxation periods and, for Phase 4, an extension to 31 December 2027. Check hasil.gov.my for the current position.
Have a Tax Identification Number (TIN) and register for MyInvois. Your MyTax and MyInvois access decides who may submit, and whether an intermediary or your own system connects through the API.
Submit each e-invoice in the required format. The MyInvois Portal or your connected system sends the document, and MyInvois returns a validation result with a Unique Identifier Number, or an error to correct.
Share the validated e-invoice with the buyer. The buyer can request a rejection within 72 hours of validation through the portal if details are wrong.
Keep your records. Income Tax Act 1967 record-keeping rules apply to the underlying invoices and books. Confirm the exact retention rule with LHDN or your adviser.
Legal framework
- Income Tax Act 1967 (Act 53) — record-keeping obligations.
- LHDN (IRBM) e-Invoice Guideline — current version on hasil.gov.my.
- LHDN (IRBM) e-Invoice Specific Guideline — current version on hasil.gov.my.
- MyInvois SDK — sdk.myinvois.hasil.gov.my.
Frequently asked questions
Is MyInvois mandatory for all Malaysian businesses?
It is mandatory in phases based on annual turnover. Phase 1 started on 1 August 2024, and Phase 4 on 1 January 2026 for turnover of RM1 million to RM5 million. Businesses with turnover below RM1 million are exempt, with some exceptions such as certain group structures. LHDN has also announced relaxation periods, so check the current guidance on hasil.gov.my.
What is the difference between the portal and the API?
The MyInvois Portal lets you enter or upload documents manually, which suits low volumes. The API lets your invoicing system submit documents directly and suits higher volumes. Both use the same validation.
What is the Unique Identifier Number?
It is the identifier that MyInvois assigns to a document once it passes validation. The validated e-invoice carries it together with a QR code that leads to the validation page.
Can the buyer reject a validated e-invoice?
The buyer can request a rejection within 72 hours of validation, through the MyInvois Portal, and must give a reason. After that period, corrections are normally made with a credit note or debit note.
Does 4invoices submit invoices to MyInvois?
No. 4invoices does not connect to LHDN, does not submit documents, does not obtain a Unique Identifier Number and does not produce validated e-invoices. It creates invoices with a tax rate per line, in any currency with an exchange rate, and lets you download a PDF. There is a free 6-month trial without a card.