APAC · LHDN (Inland Revenue Board) / MyInvois
Malaysia
Phased CTC clearance via MyInvois. Phase 1 (Aug 2024) > RM100m. Phase 2 (Jan 2025) RM25–100m. Phase 3 (Jul 2025) RM5–25m. Phase 4 (Jan 2026) RM1–5m. Phase 5 (Jul 2026) ≤RM1m — but Cabinet raised exemption to RM1m in Dec 2025, effectively cancelling Phase 5 for the smallest.
// Phased rollout
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01 Aug 2024 · livePhase 1Largest taxpayers.Annual turnover > RM 100 million
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01 Jan 2025 · livePhase 2Mid-large taxpayers.RM 25 m – 100 m
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01 Jul 2025 · livePhase 3SME tier 1.RM 5 m – 25 m
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01 Jan 2026 · upcomingPhase 4SME tier 2; 6-month grace through 31 Dec 2026.RM 1 m – 5 m
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01 Jul 2026 · upcomingPhase 5 (revised)Reduced scope after Dec 2025 Cabinet decision raising exemption to RM 1 m.RM 500k – 1 m
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01 Jan 2026 · upcomingIndividual invoice ≥ RM 10,000Any single invoice ≥ RM10k must be e-invoiced regardless of taxpayer phase.
// Penalties
RM 200 to RM 20,000 per offence under Income Tax Act §120(1)(d); imprisonment up to 6 months possible.
// ERP implementation notes
SAP S/4HANA (incl. DRC) & SAP ECC
SAP DRC Malaysia: MY_INVOICE eDocument; UBL 2.1 MyInvois output; OAuth client credentials to MyInvois API.
Microsoft Dynamics 365 (F&O + Business Central)
D365 F&O Malaysia ER configuration for MyInvois with Electronic invoicing service.
Oracle Fusion Cloud ERP
Oracle Fusion MY localisation + Avalara/Sovos/Pagero MyInvois connector.
Odoo (Community + Enterprise)
l10n_my_edi + l10n_my_edi_extended supports UBL 2.1 MyInvois submission.
// Frequently asked questions
What's the current MyInvois phase and threshold?
LHDN's MyInvois rollout has been phased by annual turnover: Phase 1 (>RM 100M) live since August 2024, Phase 2 (RM 25M-100M) from January 2025, Phase 3 (RM 500K-25M) from July 2025. Phase 4 covering all remaining taxpayers (including under RM 500K) is the current focus through 2026.
MyInvois JSON or PINT-MY — which one do we send?
MyInvois JSON is the primary submission format for B2B / B2G / B2C domestic transactions. PINT-MY (the Peppol variant) is required for inbound and outbound cross-border invoices via the Peppol network. Most businesses need both flows — they're not interchangeable.
What's the 72-hour validation window?
After submission, LHDN returns a UUID and validated status. The supplier and buyer each have 72 hours to cancel or reject. After 72 hours, the invoice is final — corrections require a credit/debit note that itself goes through MyInvois. Build the buyer-side rejection workflow into your AR/AP processes.
Which ERPs have native MyInvois connectors?
SAP DRC supports MyInvois from the 2024 release. Oracle Fusion via Tax Reporting Cloud + IRBM connector. Microsoft Dynamics 365 F&O has a localisation pack. Zoho Books, Odoo, and Xero have native modules. SAP ECC needs third-party middleware (Cygnet, Cleartax MY, etc.) — same vendors who do Indian IRP.
How does the MyInvois consolidation work for B2C?
Daily aggregated B2C invoices can be reported as a single consolidated document covering all retail transactions for the day, instead of per-receipt. This is the standard pattern for retail / F&B / e-commerce. Schema is the same MyInvois JSON, with a consolidated invoice type and aggregate amounts.
Are there penalties for late MyInvois submission?
LHDN's published penalty schedule starts at RM 200 per invoice and escalates. More material: late or missing e-invoices invalidate input tax claims for the buyer, which creates downstream pressure to fix supplier-side issues fast.
What's the archive requirement?
7 years from end of accounting period, consistent with Malaysia's existing tax record-keeping rules. Storage must preserve the original MyInvois JSON + LHDN's validation response. The portal makes records available for audit retrieval.