LHDN e-Invoice – Assessing Readiness of e-Invoice

Summary of Tax Incentives/ Grant … | Four Key Avenues …

Key Considerations from Business Perspective

Digitalisation Grant Capital Allowance Tax Deduction

Digitalisation grant of up to RM 5,000 MSME (total allocation of RM 100 million) for the upgrade of

  • Sales system
  • Iventory system
  • Digital accounting system

Reduction in the capital allowance calm period from 4 years to 3 yers, where the capital allowance rate will be revised to 40% initial allowance and 20% annual allowance for:

  • Purchase of ICT equipment and computer software packages
  • Consultation, licensing and incidental fees related to customised computer software development

Effective from YA 2024

Tax deduction of up to RM 50,000 for each YA be given on ESG-related expenditure, including consultation fee for the implementation of e-Invoice incurred by MSMEs 

Effective from YA 2024 to YA 2027


Four Key Avenues to Provide Support to Taxpayers in Successfully Adopting e-Invoice

1. e-Invoice Microsite 2. e-Invoice General Guideline 3. e-Invoice Specific Guideline 4. Technical Software Development Kit (SDK)

Access e-Invoice microsite via IRBM’s offical portal at



Published version 1 on 21 Jul 2023

Published version 2 on 29 Sep 2023 & 28 Oct 2023


  • Simplified concept
  • Determining and assessing readiness for implementation
  • Step-by-step guidance
  • Data fields required

Published on 29 Sep 2023 & 28 Oct 2023


  • Further guidance on specific areas of e-Invoice
  • Specific changes required
  • Scenarios to explain the different treatments

To be published in Q4 2023


  • How systems can connect to the API
  • A guide for technology providers
  • Options and fuctionalities