Malaysia

Regulations

E-invoicing requirements in Malaysia

Malaysia is on our roadmap.

‍Technical requirements

• Platform - Centralised clearance system governed by LHDN

• Format - XML or JSON

• Archival period - Minimum 7 years

‍B2G mandates

• August 2024:

  • Receiving - All public bodies

  • Issuing - The public bodies’ suppliers, according to the B2B roll-out timelines

‍B2B and B2C mandates

• Centralised CTC model

• 1 August 2024 - Taxpayers with an annual turnover or revenue of more than RM100 million

• 1 January 2025 - Taxpayers with an annual turnover or revenue of more than RM25 million and up to RM100 million

• 1 July 2025 - Taxpayers with an annual turnover or revenue of more than RM5 million and up to RM25 million

• 1 January 2026 - Taxpayers with an annual turnover or revenue of up to RM5 million

• NOTE: Taxpayers with an annual turnover or revenue of less than RM1 million are exempted from e-Invoice implementation