Every invoice issued must include the following information, which will be stored in the LHDN Database<\/strong>. <\/p>\n

This information is required to ensure the authenticity, integrity, and traceability of e-Invoices, plus to verify the accuracy of tax returns.<\/p>\n

1. General Information<\/span><\/h4>\n
This includes the invoice number, e-Invoice type, purpose, date (current date).<\/p>\n
2. Supplier & Customer Information<\/span><\/h4>\n
This includes the supplier and customer’s TIN, name, address, email address, 5 digit MSIC code, MSIC description, website, contact person, and contact number, company registration number\/individual myKad number\/passport, SST registration number, currency, exchange rate.<\/p>\n
3. Item Information<\/span><\/h4>\n
This includes the description, quantity, UOM, unit price, discount rate, discount amount, tax type, tax code, tax rate, and tax amount, tariff code, subtotal, total excluding tax, total including tax for each item on the invoice.<\/p>\n
4. Validation Information<\/span><\/h4>\n
This includes the LHDN Unique Identifier Number, validation date and time, and validation status of the invoice.<\/p>\n
5. Digital Certificates \/ Signature<\/span><\/h4>\n
Digital Certificates will be issued to taxpayers to enable them to attach digital signatures to e-Invoices. The digital signature will verify that the submitted e-Invoice data originates from a specific taxpayer.<\/p>\n
6. Additional Information (Optional)<\/span><\/h4>\n
This may include payment mode, supplier bank account, payment terms, payment amount, payment date, payment reference number, bill reference number, and other relevant information.<\/p>\n
<\/p>\n
$\"e$ <\/figure>
<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n
\n
\n
<\/p>\n
\n
\n
\n
e-Invoice Models<\/h2>\n
To facilitate taxpayers’ transition to e-Invoice, LHDN has developed two (2) distinct transmission mechanisms:<\/strong><\/p>\n
a. MyInvois Portal<\/strong> hosted by LHDN; and<\/p>\n
b. Application Programming Interface (API).<\/strong><\/p>\n
Taxpayers can select the most suitable mechanism<\/strong> to transmit e-Invoice to LHDN, based on their specific needs and business requirements. <\/p>\n\n\n\n\n\n
Mechanism <\/strong><\/td>\n Key Features<\/strong><\/td>\n Considerations<\/strong><\/td>\n<\/tr>\n
MyInvois Portal<\/td>\n Enables individual generation through a comprehensive form and the option for batch generation through spreadsheet upload for processing multiple transactions<\/td>\n – Accessible to all
taxpayers
– Suitable for MSMEs
– May not be efficient for large volume of data
– Businesses that need to issue e-Invoice but API connection is unavailable<\/td>\n<\/tr>\n
API<\/td>\n Enables
businesses to
conveniently
transmit high volume of
transactions<\/td>\n – Requires upfront investment in
technology and adjustments to existing systems. API connection
may be made directly to LHDN or through intermediary technology providers
– Ideal for large taxpayers or businesses with substantial transaction volume<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/p>\n<\/div><\/div><\/div><\/div><\/section>\n\n\n
\n
$\"e-invoice$
Source: LHDN website<\/a><\/span><\/figcaption><\/figure>\n<\/div>\n\n\n
1. e-Invoice model via MyInvois Portal<\/h3>\n\n\n\n
MyInvois Portal contains all the functionalities required<\/strong> for taxpayers (supplier) to perform e-Invoice actions (i.e., generate, submit, view, cancel or reject invoice, etc.) and is specifically designed for the following purposes:<\/p>\n\n\n\n
\n
Allows all taxpayers to view and search<\/strong> for their respective e-Invoices; and<\/li>\n\n\n\n
Provides MSMEs with the capability to issue e-Invoice<\/strong> and taxpayers who are not able to issue an e-Invoice on their own system.<\/li>\n<\/ul>\n\n\n\n
Taxpayers are required to login to MyTax Portal<\/strong> to utilise MyInvois Portal to perform their e-Invoice obligations in accordance with the rules and requirements outlined by LHDN.<\/p>\n\n\n\n
2. e-Invoice model via API<\/h3>\n\n\n\n
API allows taxpayers to submit e-Invoices directly to LHDN<\/strong>. <\/p>\n\n\n\n
Taxpayers would need to configure the API integration<\/strong> by setting up call-backs (specific taxpayers system addresses) and log into the available LHDN APIs via the Digital Certificate issued by LHDN (authentication mechanisms). <\/p>\n\n\n\n
The structure has been specifically designed to cater to B2B, B2G and B2C<\/strong> transactions to ease procedures for businesses and individual taxpayers.<\/p>\n\n\n\n
There are 53 data fields<\/strong> that are required to issue an e-Invoice.<\/p>\n\n\n\n
These fields are grouped into nine (9) categories<\/strong>:<\/p>\n\n\n\n
\n
Address<\/li>\n\n\n\n
Business Details<\/li>\n\n\n\n
Contact Number<\/li>\n\n\n\n
Invoice Details<\/li>\n\n\n\n
Parties<\/li>\n\n\n\n
Party Details<\/li>\n\n\n\n
Payment Info<\/li>\n\n\n\n
Products \/ Services<\/li>\n\n\n\n
Unique ID Number<\/li>\n<\/ol>\n\n\n\n
In addition, for specific circumstances, an annex will be required to be submitted as part of the e-Invoice to LHDN.<\/p>\n\n\n\n
\n
\n
5 Frequently Asked Questions About E-Invoicing<\/h2>\n
1. Can you cancel an e-Invoice after sending it? <\/h3>\n
Yes, you can cancel an e-Invoice within 72 hours<\/strong> after you send it. You need to ask for the cancellation on the MyInvois Portal quickly.<\/p>\n
2. Can you change an e-Invoice after LHDN checks it?<\/h3>\n
You can’t change<\/strong> it once LHDN has checked it. If you need to make changes, you have to cancel<\/strong> the old e-Invoice within 3 days and make a new one<\/strong>.<\/p>\n
3. What if they don’t agree to change or cancel your e-Invoice?<\/h3>\n
The status of your e-Invoice will automatically change to ‘Valid’<\/strong>. If you need to make changes after that, you’ll have to use a Debit or Credit Note.<\/p>\n<\/div>\n<\/div>\n\n\n\n
4. Does E-Invoice only apply to transactions within Malaysia? <\/h3>\n\n\n\n
No, it applies to transactions both within the country and across borders<\/strong>, including import and export activities.<\/p>\n\n\n\n
5. Will every business need to use e-Invoice? <\/h3>\n\n\n\n
Yes, all businesses will need to use it<\/strong>, but the timeline for mandatory use depends on the business’s annual turnover or revenue threshold, following a phased implementation plan.<\/p>\n\n\n\n
Find more frequently asked questions at the official LHDN website here<\/a><\/span>.<\/em><\/p>\n\n\n\n
Conclusion<\/h2>\n\n\n\n
Understanding different types of e-Invoices and the key information needed is important. <\/p>\n\n\n\n
Embracing e-Invoicing means simplifying financial tasks and staying up-to-date in the digital world.<\/p>\n\n\n\n
\n\n\n\n
In IQI, we stay up to date with all the latest happenings and more. Join a company that encourages you to grow and learn as you go!<\/strong><\/span><\/p>\n\n\n\n\t\t\t\t\t\t

5 Frequently Asked Questions About E-Invoicing<\/h2>\n

1. Can you cancel an e-Invoice after sending it? <\/h3>\n
Yes, you can cancel an e-Invoice within 72 hours<\/strong> after you send it. You need to ask for the cancellation on the MyInvois Portal quickly.<\/p>\n

1. Proof of Income<\/h4>\n\n\n\n
Issued when a sale or transaction occurs to acknowledge the income<\/strong> of a taxpayer.<\/p>\n\n\n\n

Types of e-Invoices to be issued:<\/h3>\n\n\n\n

1. Invoice<\/h4>\n\n\n\n
A formal record detailing a transaction<\/strong> between a seller and a buyer, which may include self-issued e-Invoices for recording expenses like those from foreign suppliers.<\/p>\n\n\n\n

1. Proof of Income<\/h4>\n\n\n\nIssued when a sale or transaction occurs to acknowledge the income<\/strong> of a taxpayer.<\/p>\n\n\n\n

Types of e-Invoices to be issued:<\/h3>\n\n\n\n

1. Invoice<\/h4>\n\n\n\nA formal record detailing a transaction<\/strong> between a seller and a buyer, which may include self-issued e-Invoices for recording expenses like those from foreign suppliers.<\/p>\n\n\n\n

5 Frequently Asked Questions About E-Invoicing<\/h2>\n

1. Can you cancel an e-Invoice after sending it? <\/h3>\nYes, you can cancel an e-Invoice within 72 hours<\/strong> after you send it. You need to ask for the cancellation on the MyInvois Portal quickly.<\/p>\n

1. Proof of Income<\/h4>\n\n\n\n
Issued when a sale or transaction occurs to acknowledge the income<\/strong> of a taxpayer.<\/p>\n\n\n\n

1. Invoice<\/h4>\n\n\n\n
A formal record detailing a transaction<\/strong> between a seller and a buyer, which may include self-issued e-Invoices for recording expenses like those from foreign suppliers.<\/p>\n\n\n\n

1. Can you cancel an e-Invoice after sending it? <\/h3>\n
Yes, you can cancel an e-Invoice within 72 hours<\/strong> after you send it. You need to ask for the cancellation on the MyInvois Portal quickly.<\/p>\n