1.0 | Introduction

E-invoice

The implementation of e-Invoicing in Malaysia aims to support the growth of the digital economy and enhance the efficiency of the country’s tax administration. By replacing traditional paper-based invoices, e-Invoices will improve the recording of financial transactions and facilitate real-time data collection. The government will roll out e-Invoicing in stages to bolster these efforts and further streamline tax administration management.

1.1 Advantages of E-Invoice 电子发票的好处

Here are some of the advantages of e-Invoice

UserLHDN

Improve efficiency

提高效率

Streamline taxpayer business operations
简化纳税人业务
Reduce manual processes and errors
减少手动流程和错误		Improve operational efficiency
提高运营效率
Efficiency for checking and auditing
检查和审计的效率		Transparent Account
透明账户
Easier for audit, all required field is filled
更容易审核, 所有必填字段均已填写		Better data analysis
更好的数据分析

1.2 Implementation TimeLine 实施时间表

Targeted taxpayers
目标纳税人		Implementation
date 
实施时间

**Interim Relaxation Period

宽限期

Taxpayer with an annual turnover or revenue of more than RM 100 million
年营业额或收入超过 1 亿 令吉的纳税人		1/8/20241/8/2024 – 31/01/2025

Taxpayers with an annual turnover or revenue exceeding RM25 million and up to RM100 million

年营业额或收入超过 2500万令吉至 1 亿 令吉的纳税人

1/1/20251/1/2025 – 30/06/2025

Taxpayer with an annual turnover or revenue exceeding RM5 million and up to RM25 million

年营业额或收入超过 500万令吉至 2500万令吉的纳税人

1/7/20251/7/2025 – 31/12/2025

Taxpayer with an annual turnover or revenue exceeding RM1 million and up to RM5 million

年营业额或收入超过 100万令吉至 500万令吉的纳税人

1/1/20261/1/2026 – 30/06/2026

Taxpayer with an annual turnover or revenue exceeding RM500,000 and up to RM1 million

年营业额或收入超过 50万令吉至 100万令吉的纳税人

1/7/20261/7/2026 – 31/12/2026

Taxpayer with an annual turnover or revenue of Less than RM500,000

年营业额或收入少于 50万令吉的纳税人

ExemptionExemption

*Based on Audited Financial Statement for Year 2022
**During the interim relaxation period, Government of Malaysia has agreed to allow taxpayers to issues consolidate e-invoice for all activities and transacitons. Please refer to LHDN webpage for more details.

***Updated On 06 Jun 2025

 

1.3 E-Invoice Treatment During Interim Relaxation Period  过度期间电子发票处理

1. Allowing all activities and transaction to issue consolidated E-invocie 为所有活动和交易发出合并电子发票

2. Issue consolidated self-billed e-invoice for all self billed circumstances 针对所有自开具合并电子发票

3. Allowing any desciption of transaction to be included in the description of product or services 在产品/服务描述中输入任何信息/详细信息

4. Not to issue individual e-invoice or individual self-billed e-invoice even if the buyer/supplier has mad a request 即使买方/供应商提出要求，也可以不开具个人电子发票或个人自记电子发票

5. IRBM will not undertake any prosecution action during the SIX months interim relaxation during interim period.  在6个月过渡期间的灵石放宽间，内陆税收局不会采取任何检控行动

 

1.4a Type of E-Invoice Documents 电子发票文件类型

Invoice 

Record Sales Transaction

记录销售交易

Self Billed e invoice

自开电子发票

Debit Note 

Record Increase in the value of original e invoice

记录原始发票价值的增加

Credit Note 

Record reduction in Value of Original einvoice

  • Discount  折扣
  • Price Adjustment 价格调整
  • Sales returns 销售退货
  • Error or changes of einvoice 电子发票错误或更改

Refund Note

Return monies to buyers

Exception:

  • Refund over payment by a buyer 退还买家多付款项
  • Refund payment wrongly paid by buyer 退款错误 由买家支付
  • Return Security Deposit 退还保证金

*Select refund note doc type in credit note

1.4b Credit Note VS Refund Note 贷项通知单 VS 退款通知单

Credit Note 贷项通知单Refund Note 退款通知单
  • Used in situations where the reduction of the original e-invoice does not involve return of monies to the buyer
  • A refund note e-invoice is a document issued by a supplier to confirm the refund of the buyer’s payment
  • This is used in situations where there is a return of monies to the buyer

1.5 Conventional Validation VS E-Invoice 传统发票验证 VS 电子发票

ConventionalE-Invoice

No validation Required

无需验证

Have to submit to LHDN for validation before sending to customer

需验证

Invoice can be voided or cancelled anytime

发票可以随时作废或取消

Invoice can void within 72 hours. After 72 hours, Credit Note or Debit note for any adjustment or cancelled Invoice

发票可在 72 小时内作废. 72 小时后, 任何调整或取消的发票的贷方票据或借方票据

Only Basic Information

仅基本信息

More specific Information is required eg: Email address, Tin Number, Company registration or IC Number

需要更具体的信息，例如电子邮件地址、税务识别号、公司注册或身份证号码

 

1.6 E-Invoice is Required 电子发票的目的

Proof of Income 收入证明

 – Sales 销售

– Other transaction is made to recognize income of taxpayer 其他交易用于确认纳税人的收入

Proof of Expenses 费用证明

 – Purchases 购买

– Spending by taxpayers, includes returns and discounts used to correct or subtract an income receipt 退货和折扣用于纠正或减去收入收据

– Self-billed e-Invoice to document an expense such as Oversea transactions 自开票电子发票至记录费用 比如海外交易

 

1.7 Income / Expenses that are not required for E-Invoice 不需要开电子发票的收入/支出

Employment Income 就业收入Pension Fund 养老保险基金
Zakat 天课Alimony 赡养费
Dividend 股息Disposal of Shares 股份处置

Contract value for the buying or selling of securities or derivatives traded on a stock exchange or derivatives exchange in Malaysia

在马来西亚证券交易所或衍生品交易所交易的证券或衍生品买卖的合约价值

Donation or Contribution Received

收到的捐款或捐赠

(New as 7/7/25)

1.8 Business that will be affected 受到影响的企业

B2B – Business to Business 企业与企业之间B2C – Business to Consumer 企业对消费者
B2G – Business to Government 企业对政府机构Other – All taxpayers undertaking commercial activities in Malaysia 所有在马来西亚从事商业活动的纳税人

1.9 All individuals and legal entities, namely: 所有个人和法人，即：

Assoications 协会

Business trust

商业信托

Partnerships

合作伙伴

Co-operative society 合作社

Real estate investment trust (REIT)

房地产投资信托

Branches 分支机构Corporation 企业

Property trusts

财产信托

Trust bodies 信托机构Unit trusts 单位信托

Body of person

独资经营者

Limited liability partnerships

有限责任合伙企业

Representative offices and regional offices

代表处何地区办事处

Property trust funds

财产信托基金

 

1.10 Excepted Person 免税的人

Former / Ruler and Ruling Chief

前/ 统治者和统治首领

Local Authority  当地政府Government 政府

State Government and Authority

州政府和州当局

Former / Ruler wth Title

拥有头衔的 前 / 统治者

Government Authority 政府机关
Statutory Authority and Statutory Body 法定权力跟机构

Facilities provide by gov,authority or body (multipurpose hall, hospital, clinic, etc..)

政府、当局或机构提供的设施 (医院、诊所、多功能厅等)

Consular office, Diplomatic officers Consular officers, Consular employees

领事办公室和外交官员、领事官员和领事雇员

 

2.0 | AutoCount System Design for E-Invoice

2.1 Overview of AutoCount E-Invoice Platform (AIP)

  • Will be implemented as a module like feature 作为一个模块化的功能实现
  • Only available for account book under country – Malaysia 仅适用于马来西亚的记账本
  • Can enable at: Tools > Option > General > Country & Tax Section
  • Will implement a start date for e-invoice, similar to GST start date and SST start date 实施电子发票（e-inv) 的启动日期，类似于消费税（GST）启动日期喝销售税（SST）启动日期

2.2 AIP Highlights

1. Runs 24/7 & responsible to handle any submission of e-Inv to IRBM server via API, including:

7天 24 小时运行,并负责通过 API 将任何电子发票提交到 IRBM 服务器,包括:

  • Standard e-Inv
  • Consolidated e-Inv
  • Self-Billing e-Inv
  1. To streamline the request of e-Inv for POS related transaction (Post-Transaction) 为了简化销售点 (POS) 相关交易 (事后) 索取电子发票的流程
  1. Manage, share, request and update Tax Entity & TIN details of business 管理、分享、请求和更新企业税务主体和税务登记号
  1. Support retry mechanism on submission e-Inv, if there is any failure due to IRBM server failure 对于电子发票提交，如果因 IRBM 服务器故障导致提交失败，支持重试机制
  1. Act as layer of protection for duplication submission e-Inv 作为电子发票重复提交的防护层

2.3 e-Invoice Submission Status

  1. An inquiry function to lookup all e-Inv submission records 电子发票提交记录查询功能
  2. Can also act as an audit trail or log report to trace submission 也可用作审计跟踪或日志报告，以跟踪提交
  3. Support filters such as: Date, Document Type, Keyword, Status
  4. Records can export to Excel 记录可以导出到 Excel

      3.0 | AutoCount E-Invoice Setting

      3.1 Step 1 – Configure e-Invoice Setting

      e-Invoice > e-Invoice Setting

      Setting > Enable e-Invoice

      Step 2 – e-Invoice Status

      Click “Active e-Invoice on AIP Server” connect the server to your account and configures license settings

      1. Click “Click for add new TIN” to add your company’s Tax Entity

      2. Complete required registration on MyInvois Portal

      3. Enter your Client ID

      4. Enter your Client Secret

      5. Click Activate

      A dialog displayed after validation is successful, click OK to continue

      It will automatically update if your license has been activated, click OK to continue

      You’re done!

      This error means e-Invoice license has not been registered on License Portal, contact your software provider for assistance.

      If your license is not yet ready, close and obtain it later.

       

      Step 3 – Visible e-Invoice License

      An unlicensed book can submit up to 30 e-Invoices only

      Click “Check License” to activate your e-Invoice License

      Click “Get License”, verify that all information is correct, and then click Yes to confirm

      Success update e-Invoice License. Click OK to continue.

      Once the license is activated, system will display the company’s details and e-Invoice License under section 3

      3.2 Setting for Approval

      Tools -> Option -> Approval Workflow -> Enable Approval in Documents

      3.3 Setting for E-invoice access right

      General Maintenance > User Maintenance > Select a User ID > Click Edit

      Click Access Right > Expand e-Invoice, and tick the function you want to access

      4.0 | Configuration and setting @ MyInvoice Portal to set AutoCount as Intermediaries

      Before you register your MyInvoice Portal account, please take note that there are 2 MyInvoice Portal, one is live production and the other one is Sandbox. The live production is where you submit your real and legit e-invoice document when there sandbox in for you to do e-invoice testing.

      Live Production: https://mytax.hasil.gov.my/

      Sandbox (For testing): https://preprod-mytax.hasil.gov.my/

      4.1 First time Registration

      You may need to undergo a series of registration procedure if you first time login into the MyTax Portal. After you have done the first-time registration, the you can login to your MyTax Portal.

      1. Browse to MyTax website.

      *Interface might differ slightly as this guide is based on Sandbox environment.

      1. Select ID Type and key in your ID and click “Submit”.

      1. It will prompt you that your “Digital Certification not exist”. Just click on the “MyInvois” button to proceed.

      1. It will prompt you for Information Verification, to verify your current email. Click “Yes” if the email is the correct email.

      1. Click on the “Submit” button to submit your first-time login application.

      1. After clicking Submit, a PIN No registration will be sent to the specific email.

      1. Login into your email, you will find an email from IRBM to activate your login. Click on the activation link in the email.

      1. It will open a webpage and ask you to key your ID type and ID again. Click “Submit” after you key.

      1. You are then required to create your password for this login. Key in your password and security phrase. Also tick “I agree” for the terms and condition section and finally click “Submit”.

      1. After a few seconds, a success message will appear. Click “OK” to proceed.

      1. It will prompt you back to the main login. You may login again

        4.2 Link your Company (For Sdn Bhd)

        You will need to link your company to your profile. Click on the User icon on the right → Role Application. Fill in the required info. You will need to upload supporting documents at this step. Once you’re done, click Submit. Go back to MyTax and you will be able to access your company profile. After linking your company, go to MyInvois Portal and setup your company / taxpayer profile. It will prompt you for first time self-register taxpayer profile page. Scroll to the bottom and tick accept on the terms and condition check box and click “Continue”. Check your taxpayer profile details, key in any blank mandatory fields if required. Once you’re done, click “Save”. You will then be directed to your company MyInvois Portal page.

        1. You will need to link your company to your profile. Click on the User icon on the right → Role Application.

        1. Fill in the required info. You will need to upload supporting documents at this step. Once you’re done, click Submit.

        1. It will prompt you to key in your password again. Key your password and click “Signature”.

        1. A success message will appear and you can now proceed to access your company.

        1. Go back to MyTax home page and you will then be able to access your company from there.

        1. After linking your company, go to MyInvois Portal and setup your company / taxpayer profile.

        1. It will prompt you for first time self-register taxpayer profile page. Scroll to the bottom and tick accept on the terms and condition check box and click “Continue”.
          *If this does not prompt, you might want to wait for some time because it is not updated into MyInvois Portal yet.

        1. Check your taxpayer profile details, key in any blank mandatory fields if required. Once you’re done, click “Save”.

        1. Next will be your user profile, key in your email and click “Save”.

        1. At last, it will show you a registration complete page. Click “Finish Setup” to proceed.

        1. You will then be directed to your company MyInvois Portal page.

         

         4.3 Add AutoCount as Intermediaries

        This is to set your company allowing AutoCount to submit on behalf for your company e-Invoices. Access MyInvois Portal. Please make sure you are in your company profile to do this. At MyInvois Portal, click on “Taxpayer profile. At the Taxpayer profile, scroll to the bottom. There is a table for you to add Intermediaries. Click on the “Add Intermediary”. Key in your intermediary TIN, BRN and Name. In this case, you may key in AutoCount’s info here:

        TIN:C20239710060BRN: 200601031841
        *forActual use

        NAME:AUTO COUNT SDN BHD

        *forPreProd use

        NAME: AXXX_XXXXHD

        Click on the “Search button” after you key in the info. Click “Continue” to proceed. You can set the effective date and permission for the intermediaries. Save the intermediaries when done. You can now setup your own company account book in AutoCount and submit e-Invoice.

        1. Access MyInvois Portal. Please make sure you are in your company profile to do this.

        1. At MyInvois Portal, click on “Taxpayer profile”.
          *For First time login, just go through some first-time setup steps like agreeing Terms and Conditions and verify profile info.

        1. At the Taxpayer profile, scroll to the bottom. There is a table for you to add Intermediaries. Click on the “Add Intermediary”.

        1. Key in your intermediary TIN, BRN and Name. In this case, you may key in AutoCount’s info here:
          TIN: C20239710060
          BRN: 200601031841
          Name: AUTO COUNT SDN BHD
          *forPreProd Use
          Name: AXXX_XXXXHD
          Click on the “Search button” after you key in the info.

        1. Click “Continue” to proceed. You can set the effective date and permission for the intermediaries. Save the intermediaries when done.

        1. You can now setup your own company account book in AutoCount and submit e-Invoice.

         

        4.4 Add /Register ERP

        This is to generate a unique ID that represents your company and apply into AutoCount.

        1. Access MyInvois Portal. Please make sure you are in your company profile to do this.

        1. At MyInvois Portal, click on “Taxpayer profile”.
          *For First time login, just go through some first-time setup steps like agreeing Terms and Conditions and verify profile info.

        1. At the Taxpayer profile, scroll to the bottom. There is a table for you to add ERP. Click on the “Register ERP”.

        1. A dialog will appear. Type in ERP Name, for this case we can type “AutoCount Accounting 2.2” (anyname will do) and choose the Client Secret Expiration “3 Years”. Then click “Register”.

        1. It will then prompt a dialog to show your Client ID and Client Secret. Please copy this and save for your own storage, this will be needed to key in AutoCount later for validation.

        1. After you had copied, tick on the check box to confirm you had copy and click “Done”. Your ERP table should also be updated with the name you provide just now.

        1. Login to your AutoCount Accounting (at least version 2.2 Rev 5 and above), make sure you had enabled e-Invoice Module, then go to General Maintenance → Company Profile → e-Invoice tab. If you had not selected your Tax Entity / TIN profile, do select it.

        1. Key in your Client ID and Client Secret 1 as copied just now. Then click “OK”.

        1. It will prompt you a message to generate a new AIP Company ID if your account book does not have one. Just click “Yes”.

        1. A success message will appear after that. If you faced any error, you might need to look for your AutoCount software vendor for troubleshooting.

        1. You can now use your AutoCount to submit e-Invoice.

        4.5 Add Representative

        This action is to allow another individual to access your company’s MyInvoice Portal. Login to MyTax website using director’s login. Access to your company by clicking on the Role Selection → Select your company. You will notice the profile will switch to your company. To assign representatives, click on the right-side User icon → Select Appointment of Representative → Select ID Type (IC) → Key IC Number → Click submit. Make sure the IC / individual register at this portal first. It will prompt for your password for confirmation. Key in your password and click “Signature” to proceed. That IC / individual login will then be able to access this company’s MyInvois Portal.

        This is to set another individual to access your company’s MyInvois Portal.

        1. Login to MyTax website using director’s login.

        1. Access to your company by clicking on the Role Selection → Select your company.

        1. You will notice the profile will switch to your company.

        1. To assign representatives, click on the right-side User icon → Select Appointment of Representative → Select ID Type (IC) → Key IC Number → Click submit. Make sure the IC / individual register at this portal first.

        1. It will prompt for your password for confirmation. Key in your password and click “Signature” to proceed

        5.0 | Function of Tax Entity and TIN

        5.1 New Tax Entity Maintenance 新税务实体维护

        To store TIN and other business or individual details

        用于存储税务识别号码,和其他企业或个人详细信息

        • Method 1: Can manual create Tax Entity and link to Debtor, Creditor and own company
        • 方法一：能否手动创建税务实体并将其链接到债务人、债权人和本公司
        • Method 2: Get TIN Function to request customer or supplier to fill in such details
          • A link will be generated to share with the specific customer or supplier
          • 将会生成一个链接,可以与特定的客户或供应商共享
          • If such details had been provided before, it will lead the person to a webpage to fill in these details
          • 如果之前提供了这些信息将会引导用户到一个网页填写这些信息
          • An option to save such details in AIP will be provided for user preference
          • 用户可以选择将这些详细信息保存到 AIP 中，具体取决于用户偏好

        5.2 AutoCount Tax Entity

        5.3 TIN Setting Highlight

        1. Tin2. Business Type3. Business Registration4. MSIC Code
        5. SST Register6. Registered Name7. Trade name8. Phone Number
        9. Email Address10. Address11. Post Code12. City
        13. Country14. State15. My Invoice Portal16. Autocount as Intermediaries

        5.4 Genearal Tax Identification Number(TIN) to be used 将要使用的通用税务识别号码

        Type of E-InvoiceSituationTax Identification (TIN)
        E-InvoiceWhere the individual Buyer (Malaysia Individuals) only provides MyKad/ MyTentera indentification“EI00000000010”
        Consolidate E-InvoiceWhere the buyer did not require E-Invoice (Only applicable to B2C)“EI00000000010”
        E-InvoiceWhere TIN is not available or not provided, by Foreign Buyer“EI00000000020”
        E-InvoiceWhere TIN is not available or not provided Foreign Payor“EI00000000020”
        Self-Billed E-InvoiceWhere the Supplier is a foreign supplier and TIN is not available“EI00000000030”
        Self-Billed E-InvoiceWhere the Supplier is a foreign receipient and TIN is not available“EI00000000030”
        E-InvoiceTransaction with Government, State Government, other authorities“EI00000000040”

        5.5 Other Data Code

        CodeDescription
        CountryCountry of Origin
        CurrencySupply precise currency information when providing document information
        E-Invoice TypeUsed to indentify the document type
        MSIC Code5-digit numeric code that represent the taxpayer’s business nature and activity
        Payment ModeMechanism which funds are transferred from buyer to supplier
        State CodeStates and federal territoris in Malaysia
        Tax TypesParts of the document and submission
        Unit of MeasurementUsed as part of the documnet lines in document submission

        ***https://sdk.myinvois.hasil.gov.my/codes/classification-codes/

        6.0 | AutoCount Tax Entity & TIN Function

        6.1 Method 1 – Manual Search TIN

        6.1.1 Tax > Tax Entity Maintenance

        6.1.2 Click on New

        6.1.3 Enter Business Reg. No and click on search button, and you will get the TIN number

         

        6.2 Method 2 – Get TIN from AIP Server

        6.2.1 LEFT CLICK on the Debtor Maintenance tile

        6.2.2 Click Get TIN from AIP Server

        6.2.3 Enter the company name and click Search button

        6.2.4 You may also search by TIN or BRN

         

        6.3 Method 3 – Request Link

        6.3.1 Click Request Company Tax Information

        6.3.2 Fill in the details and click Get Link button to get link

        6.3.3 Copy the auto generated request link

        6.3.4 Send the link to your customer or supplier to fill in details

        6.3.5 Check the email to get verification code

        6.3.6 Will receive an email after submitted the information

         

        6.4 Method 4 – Batch Get TIN

        6.4.1 RIGHT CLICK on the Debtor Maintenance tile

        6.4.2 Click Find

        6.4.3 Tick a debtor name (1) and select Batch Get TIN (2)

        6.4.4 Click Generate Request Link and Send

         

        6.5 Method 5 – Import QR Code

        6.5.1 Tax > Tax Entity Maintenance

        6.5.2 Import QR Code > Select your QR code file > Click Open

        6.5.4 The information will auto load after import the QR code, you may click on Save

        6.5.4 You can go to MyInvois portal to generate the QR code and download tax entity info

        7.0 | Data Classification

        • Consider as a category of products or services being billed due to a commercial transaction
        • 视为因商业交易而计费的一类产品或服务
        • This data classification code is represented by a 3-digits integer
        • 该数据分类代码由3位整数表示
        • Currently as per last data catalogue by LHDN, consist of 001 – 045
        • 目前根据 LHDN 的最新数据目录，包括 001 – 045

        7.1 Example of Data Classification Code

        CodeDescription
        001Breastfeeding equipment | 母乳喂养设备
        002Children centres and kindergarten fees | 儿童中心和幼儿园费用
        003Computer, smartphone or tablet | 电脑、智能手机或平板电脑
        004Consolidtaed E-Invoice | 合并电子发票
        005Construction materials (as specified under Fourth Schedule of the Lembaga Pembangunan Industri Pembinaan Malaysia Act 1994) | 建筑材料（根据 1994 年马来西亚工业设备制造法第四附表的规定）
        006Disbursement | 支出
        007Donation | 捐款
        008e-Commerce – e-Invoice to buyer / purchaser | 电子商务 – 向买方/购买者提供电子发票
        009e-Commerce – Self-billed e-Invoice to seller, logistics, etc. | 电子商务——向卖家、物流等开具自开电子发票。
        010Education fees | 教育费用
        011Goods on consignment (Consignor) | 寄售货物（托运人）
        012Goods on consignment (Consignee) | 寄售货物（收货人）
        013Gym membership | 健身房会员
        014Insurance – Education and medical benefits | 保险 – 教育及医疗福利
        015Insurance – Takaful or life insurance | 保险 – 回教保险或人寿保险
        016Interest and financing expenses | 利息和融资费用
        017Internet subscription | 互联网订阅
        018Land and building | 土地及建筑物
        019Medical examination for learning disabilities and early intervention or rehabilitation treatments of learning disabilities | 学习障碍的医学检查以及学习障碍的早期干预或康复治疗
        020Medical examination or vaccination expenses | 体检或疫苗接种费用
        021Medical expenses for serious diseases | 重大疾病医疗费用
        022Others | 其他的
        023Petroleum operations (as defined in Petroleum (Income Tax) Act 1967) | 石油作业（定义见 1967 年石油（所得税）法）
        024Private retirement scheme or deferred annuity scheme | 私人退休计划或延期年金计划
        025Motor vehicle | 机动车
        026Subscription of books / journals / magazines / newspapers / other similar publications | 订阅书籍/期刊/杂志/报纸/其他类似出版物
        027Reimbursement | 报销
        028Rental of motor vehicle | 机动车租赁
        029EV charging facilities (Installation, rental, sale / purchase or subscription fees) | 电动汽车充电设施（安装、租赁、销售/购买或订阅费）
        030Repair and maintenance | 维修和保养
        031Research and development | 研究与开发
        032Foreign income | 外国收入
        033Self-billed – Betting and gaming | 自费 – 博彩和游戏
        034Self-billed – Importation of goods | 自开票 – 进口货物
        035Self-billed – Importation of services | 自开票 – 进口服务
        036Self-billed – Others | 自费 – 其他
        037Self-billed – Monetary payment to agents, dealers or distributors | 自开票 – 向代理商、经销商或分销商支付货币费用
        038Sports equipment, rental / entry fees for sports facilities, registration in sports competition or sports training fees imposed by associations / sports clubs / companies registered with the Sports Commissioner or Companies Commission of Malaysia and carrying out sports activities as listed under the Sports Development Act 1997 | 向马来西亚体育委员会或公司委员会注册并开展《1997年体育发展法》所列体育活动的协会/体育俱乐部/公司征收的体育器材、体育设施租赁/入场费、体育比赛注册费或体育训练费
        039Supporting equipment for disabled person | 残障人士辅助设备
        040Voluntary contribution to approved provident fund | 自愿缴纳核准公积金
        041Dental examination or treatment | 牙科检查或治疗
        042Fertility treatment | 生育治疗
        043Treatment and home care nursing, daycare centres and residential care centers | 治疗和家庭护理、日托中心和住宅护理中心
        044Vouchers, gift cards, loyalty points, etc | 代金券、礼品卡、积分等
        045Self-billed – Non-monetary payment to agents, dealers or distributors | 自开票——向代理商、经销商或分销商进行非货币支付

        7.2 Example of Data Classification Code in E-Invoice

        7.3 Other Data Code

        CodeDescription
        CountryCountry of Origin
        CurrencySupply precise currency information when providing document information
        E-Invoice TypesUsed to indentify the document type
        MSIC Codes5-digit numeric code that represent the taxpayer’s business nature and activity
        Payment ModeMechanism which funds are transferred from buyer to supplier
        State CodeStates and federak territories in Malysia
        Tax TypesDonation
        Unit of MeasurementUsed as part of the document lines in document submission

        *** Full list may refer to Data Catalogue by IRBM :https://sdk.myinvois.hasil.gov.my/codes/classification-codes/

        8.0 | AutoCount Item Maintenance E-Invoice Field

        8.1 Classification setting in AutoCount

        8.2 E-Invoice Measurement setting in AutoCount

        ***Full list may refer to Data Catalogue by IRBM: https://sdk.myinvois.hasil.gov.my/codes/classification-codes/

        9.0 | Overview of E-Invoice Flow

        9.1 Type of Submission Mode

        MyInvoice PortalApplication Programming Interface (API)
        A web-based platform hosted by LHDN where you can create invoices follow a pre-defined templateSubmission from AutoCount to MyInvoice Portal
        Free Option withou softwareAdd on E-Invoice Module with Cost
        Require manual entryMore User Friendly
        Not user-friendly for bulk create invoiceSupport bulk create invoices

        9.2 Steps of E-Invoice

        Step 1

        When a sale or transaction is made (including e-invoice adjustments), the supplier creates an e-invoice and shares it to LHDN via MyInvoice Portal OR API for validation

        当发生销售或交易（包括电子发票调整）时，供应商会创建电子发票并通过 MyInvoice 门户或 API 将其发送给 LHDN 进行验证

        Step 2

        LHDN validation is performed in real time, ensuring that the e-invoice meets the necessary standard and criteria. Once validated, the supplier will receive a Unique Identifier Number from IRBM via MyInvoice Portal OR API. The Unique Identifier number will allow traceability by LHDN and will reduce instances of tampering with e-invoice

        电子发票实时进行 IRBM 验证，以确保其符合必要的标准。经过验证后，供应商将通过 MyInvoice 门户或 API 从 LHDN 获得一个唯一标识号。唯一识别码将允许 LHDN 追溯，并减少篡改电子发票的事件。

        Step 3

        LHDN will inform both the supplier and buyer once e-invoice has ben validated via MyInvoice Portal OR APIs

        一旦电子发票通过 MyInvoice 门户或 API 验证，LHDN 将通知供应商和买方

        Step 4

        Upon validation, the supplier is obligued to share the cleared e-invoice (embedded with a QR code) with the buyer. The QR code can be used to validate the exisatence and status of the e-invoice via MyInvoice Portal

        经过验证后，供应商必须将已清结并嵌入二维码的电子发票与买方共享。可以通过 MyInvoice 门户扫描二维码，验证电子发票的存在和状态

        Step 5

        Upon issuance of e-invoice , a stipulated period of time is given to :

        • Buyer to request for rejection of the e-invoice
        • Supplier to perform csncellation of e-invoice

        Rejection request or cancellation must be accompanied by justifications

        电子发票开具后，会有一段指定的时间用于:

        –              买方要求拒绝电子发票

        –              供应商执行取消电子发票

        拒绝或取消请求必须附有理由。

        Step 6

        Supplier and Buyer will be able to obtain a summary of the e-invoice transactions via MyInvoice Portal

        供应商和买方可以通过 MyInvoice 门户网站获取电子发票交易的汇总。

        10.0 | Submission Structure

        10.1 Two methods available

        1) Methods available

        • MyInvoice Portal
        • API

        2) MyInvois Portal is manual submission where Supplier needs to manual key in per Inv or bulk import through excel.

        MyInvois是手动提交的，供应商需要手动逐个发票录入或通过 Excel 批量导入

        3) API is automated submission through software 软件可以通过 API 实现自动提交数据

        4) Futher divided into 2 methods for API:

        • Direct intergration with LHDN  与 LHDN 的集成
        • Integration through PEPPOL Network 通过 PEPPOL 网络集成

        ***To understand more about API or SDK from IRBM, may visit: https://sdk.myinvois.hasil.gov.my/

        10.2 What is PEPPOL

        • PEPPOL – Pan-European Public Procurement Online
        • Known as extremely secure, international network
        • Used to exchange business documents
        • Any company register with PEPPOL will have a PEPPOL ID
        • Both parties need to be in the network to exchange business documents

        10.3 Why PEPPOL

        DistributionSeamlessResponse
        Able to distribute business documents between parties at the same time fulfilling our tax authorities needsReceiving party can download the documents into their system, generating the required document without any human interventionSupport document reponses so that the issue party get updated on the document status

        10.4 Overview of PEPPOL System Design

        11.0 | AutoCount E-Invoice Flow

        11.1 Document Status Flow

        11.2 Sample Autocount E-Invoice Interface

        12.0 | When to issue E-Invoice

        12.1 When to issues E-Invoice

        • Request e-invoice
          • Business to Business (B2B)
          • *buyers that need e-invoice as proof of expenses
        • No need e-invoice
          • Business to Consumer (B2C)
        • Self-Billing

        12.2 Time Frame/Due Date to issues E-Invoice

        SituationType of InvoiceTimeframe
        Normal Situation (B2B)E-InvoiceXNo specific requirement on the timing of e-invoice issuance (refer to general FAQ on E-Invoice Q17)
        Important of GoodSelf-billed e-InvoiceYESIssue latest by end of the month following the month of customs clearance being obtained upon obtain customs clearance
        Important of ServiceSelf-billed E-invoiceYES

        Issue latest by the end of the month following the month upon

        1. Payment made by Malaysian Purchaser

        2. Receipt of invoice from foreign supplier whichever earlier

        Foreign incomer received in MalaysiaE-InvoiceYESIssue latest by the end of month following the month of receipt of the said foreign income
        Sales goods/ service to end user (B2C)Consolidated e-invoiceYESSubmit a consolidated e-invoice to IRBM within seven days after the month end

        13.0 | Standard E-Invocie

        13.1 Standard Procedure of e-invoice

        1. Customer Request E-Invoice

        2. Supplier request customer infomation

        3. Supplier Create E-Invoice & Submit to LHDN for validation

        4. Once validated a QR code will sned to supplier & shared to the buyer

        5. QR code is for the buyer to ensure that e-invoice is validated by IRBM to avoid receiving faulty, invalid or ‘illegal invoice’

        6. Customer key in system

        13. 2 Standard E-Invoice Procedure

        1. Implemented approval process in Invoice function with status below:

        • Draft
        • Awaiting Approval
        • Approved
        • Void
        • Expired

        ***Implement at transactions tat need to submit e-invoice to IRBM, including CN, DN and etc.

        2. Only users with certain level of access can approve or reject Invoice.

        • Approved invoice will submit to IRBM via AIP server if the transaction has TIN info
        • If there is any incorrect info in Rejected Inv, amendment is required before next approval

        3. Any void action will also trigger cancellation of Inv and submit request to IRBM server through AutoCount AIP server

        4. Any Inv under the status of “Awaiting Approval” will automatically change its status to “Expired” after certain period (Based on Setting)

        5. This approval process or function is just for the purpose of e-Inv submission

        6. In return, IRBM will return with some info such as UUID (Transaction’s ID), validation URL (for generating QR code purpose), etc and these info will be saved into respective Inv for tracking purpose

        13. 3 E-Invcoie cancel procedure

        1. Buyer can request for cancellation of the e-Inv with valid reasons

        2. Any request of cancellation should be done within 72-hrs after the e-Inv is validated

        3. If the supplier wan to accept the cancellation, perform a cancellation of e-Inv from thier end

        4. Any request of cancellation not responed by seller within 72-hrs timeframe will be deemed as accepted, means the e-Inv is valid as the previous submission.

        5. Any adjustment required after the 72-hrs timeframe will have to undergo issuing DN or CN72

        13.4 Example of E-Invoice

        13. 5 Periodic Basic Standard E-Invoice

        1) issuance of statement or bills to record multiple transactions over a set of period (Monthly, Bi-Monthly, Quarterly, etc)

        2) The industries are :

        • Digital/ Electronic Payment
        • Healthcare
        • Insurance
        • Stockbroking
        • Telecommunications

        3) Submit e-Inv base on their biling frequency as usual

        14.0 | AutoCount Standard E-Invoice

        14.1 Required Fields for e-Invoice

        Parties

        * Supplier’s Name*Buyer’s Name

        Supplier  Detials

        *TIN*Registration/IC/Passport*SST Registration Number
        *Tourism Tax Register*Number*Email
        *MSIC Code*Business Activity*Description

        Address

        *Supplier’s Address*Buyer’s Address

        Contact Number

        *Buyer/Supplier’s Contact Number

        Invoice Details

        *Version*Type*Code/Number*Original e-invoice reference number
        *Date and Time*Issuer’s digital signature*Invoice currency code*Currency exchange rate
        *Frequency of billing*Billing period

        Product/Services

        *Classification*Description*Unit price
        *Tax Type, Rate and amount*Details of tax exemption*Amount exempted from tax
        *Subtotal*Total Excluding & Including Tax*Total Payable amount

        Payment Info

        *Payment Mode*Supplier’s Bank Account Number*Payment Terms
        *Prepayment Amount & Date*Prepayment Reference Number*Bill Reference Number

         

        14.2 Example of Invoice Interface in AutoCount Accounting

        14.3 Example Invoice Interface in AutoCount

        15.0 | Consolidated E-Invoice

        15.1 When and Why Consolidated e-Invoice

        – Buyer dosen’t need e-Invoice

        – Business to consumer (B2C)

        – Normal receipt/ bill/ invoice is used

        – Aggrefates / summariz e-transactions of the month into a single e-Invoice

        – Buyers can not use normal receipts for tax purpose

         

        15.2 Seller Submit Consolidated e-Invoice

        1. If have multiple branch or location, each outlet needs to submit a consolidated e-Inv

        2. When consolidate, receipt/ bill/ inv ref. no. must be included in the “Description” field

        3. Consolidated e-Inv must be submitted to LHDN within 7-days of the following month

         

        15.3 Example of Consolidtaed E-Invoice

         

        15.4 Reqesting E-Invoice Post Transaction

        – Buyers (B2B) request e-Invoice on the spot or post-transaction

        – If the  transaction had been converted to e-Inv, the transaction shall not be included into consolidated e-Inv as it had already been submitted to IRBM.

        – For post-transaction, request is made within the same month of the purchase date

        – Buyers will need to provide

        * Malaysian- TIN or MyKad/ My Tentera ID No.

        * Non-Malaysian- TIN or passport no./ MYPR/ MyKas ID No

         

        15.5 On the spot request for e-Invoice

         

        15.6 Post-Transaction Request

        15.7 Consolidated E-Invoice is not Allowed

        Industry/ ActivityDescription
        Automotive 汽车Sales of any motor vehicles 任何机动车辆的销售
        Aviation 航空Sales of flight ticket, sales of private charter 机票销售，私人包机销售
        Luxury goods and jewelry 奢侈品和珠宝

        Details TBC 细节待定

        *Currently on hold until more details are available, and taxpayers can issue consolidated e-Invoices if buyers don’t request one.

        Construction 建筑

        Construction contractor undertaking construction contract as defined in the Income Tax (Construction Contracts) Regulation 2007

        所得税（建筑合约）条例所界定的建筑合约下从事建筑工程的承包商

        Licensed betting and gaming 持牌投注和游戏

        Pay-out winner for all betting and gaming, activities 所有博彩和游戏活动的获奖

        *Casino and gaming machines are exempted until further notice 赌场和游戏机暂时豁免

        Payments to agents, dealer and distributiors 向代理商、经销商和分销商的付款Payment made to agents, dealers and distributors (Commission) 支付给代理商、经销商和分销商的款项（佣金）
        Wholesalers and retailers of construction materials 建筑材料批发商和零售商Sales of construction materials regardless of volume sold 不论销售量，建筑材料的销售额
        All Industries 所有行业

        Any single transaction with a value exceeding RM10,000 任何单笔交易价值超过10,000令吉

        Note that this will be effective starting 1/1/2026

        Electricity Industry 电力行业

        Distribution, supply, or sale of electricity by electricity service providers. 电力服务提供商的电力分配、供应或销售不得合并

        Note that this will be effective starting 1/1/2026

        Telecommunication 电信行业

        Postpaid plans and internet subcriptions, including packages with electronic devices. 后付费计划与互联网服务，包括配套设备销售

        Note that this will be effective starting 1/1/2026

        15.9 List of construction that are not allowed to do consolidate e-invoice

        No.Type of Construction Material
        1Aluminium 铝
        2Insulation materials 隔热材料
        3Ceramic tiles 瓷砖
        4Glass 玻璃
        5Fibre cement flat sheet not containing asnestos 不含石棉的纤维水泥平板
        6Pre-Cast concrete 预制混凝土
        7Ready mix concrete 预拌混凝土
        8Cement 洋灰
        9Industrialised Building System, IBS 工业化建筑系统
        10Ceramic pipes and pipe fittings 陶瓷管道和管件
        11Sanitary Wares 卫生洁具
        12Iron and steel products 铁和钢制成品
        13Radiant barrier (Thermal insulation foil) 辐射屏障 （热隔离箔）

        16.0 | AutoCount Consolidated E-Invoice

        16.1 Consolidated E-Invoice

        1. Support 5 document types

        *Invoice*Cash Sale*Debit Note*Credit Note*Point of Sales (POS)

        2. User select a period to run consolidated and system will calculate based om the transaction in the period

        3. Any transactions that does not have TIN provided will be included in this consolidation

        4. Currently records will be split by:

        *Document Type*Currency*Location

        16.2 Consolidated E-Invoice Interface in AutoCount

        17.0 | Self-billed E-Invoice

        17.1 Self-billing e-invoice

        Self-billing invoice is allowed in certain cases where the supplier party is not neccessary to issue e-invoice to the buyer

        Here are some self-billed document:

        *Self-Billed Invoice*Self-Billed Credit Note*Self-Billed Debit Note*Self-Billed Refund
        Type Supplier Buyer (Self-Billing)
        Payment to agents, dealers, distributors and etcAgents, dealers, distributors & etcTaxpayer that makes the payment
        Foreign SuppliersForeign sellerMalaysia purchaser
        Profit Distribution (Dividend Distribution)Recipients of the distributionTaxpayer that make distribution
        E-CommerceMerchant, Service Provider (Driver, Rider)E-Commerce/ Intermediary platform
        Pay-out to all betting and gaming winnersRecipient of the pay outLicensed betting and gaming provider
        Acquisition of goods or services from individual taxpayers who are not conducting a businessIndividual taxpayer providing goods or servicesPerson acquiring goods or services (purchaser)
        Payment/ Credit to taxpayer recorded in a statement/ bill issued on a periodic basis (Rebate)Recipients of the payment /creditTaxpayer that makes the payment/ credit
        Interest PaymentRecipient of interest paymentTaxpayer that make the interest payment

        17.2 Example of self-billed invoice

        18.0 | AutoCount Self-billing E-Invoice

        18.1 Self-billing e-Invoice

        1. New function to support self-billing

        2. Inherit approval process from Inv as an additional layer of control for submission to LHDN

        3. Support copy from Purchase Invoice and Cash Book(PV)

        4. Support generate from Purchase Invoice and Cash Book(PV)

        5. Self-Billing transaction will not have any GL or stock posting