Malaysia — LHDN MyInvois · clearance model
MyInvois clearance · phased rollout completing Jan 2026 (RM 1m floor) — regulator: Inland Revenue Board of Malaysia (LHDN / IRBM). Facts last refreshed: 2026-05-05.
POST /v1/documents/send.
TL;DR
- Malaysia mandates real-time clearance through LHDN's MyInvois portal — the seller submits, LHDN validates, and a UUID + QR code are returned for embedding on the invoice.
- Phased by turnover: > RM 100m (Aug 2024), > RM 25m (Jan 2025), > RM 5m (Jul 2025), > RM 1m (Jan 2026).
- December 2025: cabinet raised the floor to RM 1m (was RM 500k) and cancelled the originally-planned 5th wave for < RM 500k taxpayers.
- Each phase has a 6-month relaxation period with consolidated invoicing allowed and no penalties for late submission.
- Format: UBL 2.1 with MY CIUS; covers B2B, B2C, B2G, self-billed, and cross-border.
Deadlines
| Date | Who | What |
|---|---|---|
| 2024-08-01 | Turnover > RM 100 m | Wave 1 mandatory. |
| 2025-01-01 | Turnover RM 25–100 m | Wave 2 mandatory. |
| 2025-07-01 | Turnover RM 5–25 m | Wave 3 mandatory. |
| 2026-01-01 | Turnover RM 1–5 m | Wave 4 mandatory — final wave. |
| Cancelled | Turnover < RM 1m | Wave 5 cancelled in December 2025; SMEs below RM 1m are exempt. |
Background
Malaysia's MyInvois programme, operated by LHDN/IRBM, is a hard clearance regime modelled on Latin American CTC. Sellers submit each invoice to MyInvois in UBL 2.1 (or via a free LHDN portal for low-volume taxpayers); LHDN validates business rules and TIN registrations in real time; a successful clearance returns a UUID + a QR code that the seller embeds on the printable invoice. Without that UUID the invoice has no legal effect for tax.
Each wave has come with a 6-month relaxation period during which businesses can issue consolidated month-end invoices for B2B/B2C and incur no Section 120 penalties. After relaxation, fines run from RM 200 to RM 20,000 per non-compliant document.
In December 2025, the cabinet approved an SME exemption: turnover below RM 1 million is now exempt (the threshold was raised from RM 500k), and the originally-planned Wave 5 capturing < RM 500k businesses was cancelled. Wave 4 (1 January 2026) covers RM 1–5 m and is therefore the final wave.
Format profile
- UBL 2.1 with MY CIUS (also accepts JSON variants).
- Seller and buyer TIN (Malaysian Tax Identification Number, 13 chars) mandatory.
- SST registration number required if the seller is SST-registered.
- Validation includes TIN registration check, business code (MSIC), classification code per LHDN catalogue.
- B2C: consolidated invoice allowed (one per month) unless the buyer requests an individual e-invoice.
Required fields
-
seller.tinstring (13 chars)required
Malaysian TIN — prefix
IG/OG/PG/EI/...+ digits. -
seller.brnstringrequired
Business Registration Number (SSM).
-
seller.msicCodestring (5 digits)required
Malaysia Standard Industrial Classification of the seller's main activity.
-
buyer.tinstring (13 chars)required for B2B
Buyer TIN; LHDN validates registration.
Public sector (B2G)
Combined private + public flow — no dedicated B2G hub for this country.
B2B reporting / clearance
LHDN MyInvois — Real-time clearance for B2B/B2C/B2G/self-billed/cross-border. Invoice not legal until cleared.
| Lifecycle status | Reported as |
|---|---|
submitted | Invoice posted to MyInvois — pending validation. |
valid | UUID + QR returned; invoice may be delivered to buyer. |
invalid | Validation failed; correct and resubmit. |
cancelled | Cancellation accepted within 72h of clearance. |
rejected | Buyer-initiated rejection (within 72h). |
Error codes
| Code | Meaning | Fix |
|---|---|---|
BadStructure | Invoice schema validation failed. | Compare against the LHDN UBL profile; common cause is missing classification or MSIC code. |
DuplicateSubmission | Same invoice submitted twice. | MyInvois deduplicates by document number per seller TIN; verify before retrying. |
DS302 | TIN not registered with LHDN. | Verify the buyer TIN through MyInvois TIN search before sending. |
Testing in sandbox
| What you want to test | How |
|---|---|
| Malaysia happy path | Sender TIN IG12345678901, recipient any registered MY TIN in Flowie sandbox; UUID echoed back. |
FAQ
Is Peppol used in Malaysia?
Not for the LHDN clearance. Malaysia operates a national MyInvois platform with its own UBL profile. Some interoperability with Peppol is on LHDN's roadmap but not yet live.
References
Primary sources (government / regulator / standards body):
- LHDN · IRBM E-Invoice — Tax authority e-invoicing landing page.
- MyInvois portal — Production clearance portal.
Industry analyses (vendor trackers — useful for cross-referencing):
- RTC Suite · RM 1m threshold (Dec 2025) — Industry analysis — Wave 5 cancellation.
- ClearTax · Malaysia e-invoicing phases — Industry tracker.