What is MyInvois? Malaysia's e-invoicing system explained (2026)

Key takeaways:

• MyInvois is the Inland Revenue Board of Malaysia's (IRBM/LHDN) centralised platform through which businesses must submit and validate e-invoices before they are legally recognised under the Income Tax Act 1967.

• Phase 4 is live for businesses with annual turnover between RM1 million and RM5 million, with a penalty-free relaxation period running until 31 December 2027. Businesses below RM1 million are exempt following a December 2025 Cabinet decision.

• MyInvois is free to use and accessed through the MyTax portal.

What is MyInvois? It's Malaysia's centralised e-invoicing system for businesses to issue, submit, and validate invoices with the Inland Revenue Board of Malaysia (LHDN).

The system is being rolled out in phases based on business turnover, making e-invoicing an increasingly important part of running a business in Malaysia.

If you're not sure whether your business needs to use MyInvois, when you need to start, or how the system works, this guide breaks it down.

What is MyInvois?

MyInvois is the official e-invoicing platform developed and operated by LHDN. It is a centralised system that receives, validates, and stores every e-invoice issued by in-scope Malaysian businesses.

The key thing to understand is that MyInvois is not invoicing software. It does not replace the accounting tool or billing system your business already uses.

Instead, it acts as a government checkpoint: every invoice your business issues must be submitted to MyInvois, pass a series of automated checks, and receive a unique validation code before it is legally recognised.

Before MyInvois, the invoicing process was entirely private between buyers and sellers. LHDN had no direct visibility into individual transactions. MyInvois changes that: every validated invoice is permanently recorded in a government-monitored system.

The platform is free to use. It is accessible through two channels:

• The MyInvois web portal for businesses submitting invoices manually

• An application programming interface (API) for businesses whose accounting or enterprise resource planning (ERP) software connects directly to LHDN's system.

Both channels produce the same outcome: a validated e-invoice with a Unique Identifier Number (UIN) and QR code issued by LHDN.

Why LHDN introduced MyInvois

MyInvois is part of Malaysia's wider move towards a more digital tax system. LHDN introduced e-invoicing to make transactions easier to track and tax compliance more efficient.

The main goals are:

• Reduce tax under-reporting: Digital invoices give LHDN a clearer record of business transactions, making it easier to identify discrepancies between reported income and actual sales.

• Reduce invoice fraud: Each validated e-invoice receives a Unique Identification Number (UIN) and QR code, making it easier to verify that an invoice is genuine.

• Make tax administration more efficient: Standardised invoice data allows LHDN to process and check information more efficiently, reducing the need for manual checks.

• Bring Malaysia in line with other markets: E-invoicing is becoming increasingly common around the world, including in Singapore, Australia and parts of the European Union.

The e-invoicing requirement is backed by the Income Tax Act 1967. Once the requirement applies to a business, failing to issue e-invoices as required can result in penalties.

How MyInvois works: the validation process

When you issue an e-invoice, it first goes to LHDN for validation before being shared with your buyer. Here's what the process looks like:

Step 1: Create the invoice

You create your invoice in the required structured format, such as XML or JSON, based on LHDN's e-invoicing requirements. If your accounting or invoicing software integrates with MyInvois, it can handle this formatting for you.

Step 2: Submit it to MyInvois

You can submit the invoice through the MyInvois portal, either by entering it manually or uploading invoices in bulk. Businesses can also connect their accounting or invoicing software directly to MyInvois through an API.

Step 3: MyInvois validates the invoice

MyInvois checks the invoice to make sure it follows the required format, contains all the necessary information, and includes valid Tax Identification Numbers (TINs) for the supplier and buyer.

Step 4: LHDN validates the invoice

If the invoice passes the checks, LHDN issues a Unique Identifier Number (UIN) and a QR code. The UIN confirms that the e-invoice has been validated.

Step 5: Share the invoice with the buyer

Once validated, the e-invoice can be shared with your buyer along with its UIN and QR code.

One important detail: after an e-invoice is validated, either the supplier or buyer has 72 hours to reject it if they spot an error. After that, you'll generally need to issue a credit note, debit note or refund note to make a correction.

Who needs to use MyInvois in 2026?

MyInvois is being rolled out in phases based mainly on a business's annual turnover. Here's where things stand in 2026:

• RM1 million–RM5 million turnover: Phase 4 is now in effect. Businesses in this range are subject to the e-invoicing requirement, with a penalty-free relaxation period until 31 December 2027. Full enforcement begins on 1 January 2028.¹

• Below RM1 million turnover: Currently exempt from e-invoicing following a December 2025 Cabinet decision that raised the exemption threshold and cancelled the planned final rollout phase.²

However, turnover isn't the only factor that determines whether you're exempt. Corporate structure and related-company rules can also affect eligibility.

For the full criteria, see our guide to e-invoicing exemptions in Malaysia.

MyInvois vs your existing tax invoice: what's the difference?

A common point of confusion is whether MyInvois replaces the tax invoice your business already issues for Sales and Service Tax (SST) purposes.

The answer is that it does not. The two are separate requirements under different laws:

• Your SST tax invoice is required under the Customs Act 1967, administered by the Royal Malaysian Customs Department (RMCD). It is issued to SST-registered buyers so they can claim input tax credits.

• MyInvois e-invoicing is required under the Income Tax Act 1967, administered by LHDN. It is a validation layer that sits on top of your existing invoicing process.

If your business is SST-registered and above the MyInvois revenue threshold, you need to satisfy both requirements for the same transaction. The MyInvois e-invoice and the SST tax invoice are not interchangeable; one does not cancel out the need for the other.

For a full breakdown of invoice types in Malaysia, including the mandatory fields for each, see our guide on invoices in Malaysia.

How to register and access MyInvois via MyTax

You access MyInvois through MyTax (mytax.hasil.gov.my), which is LHDN's main taxpayer portal. Here’s how to register:

1. Set up your MyTax account. Log in to MyTax using your NRIC or passport number. If you do not have an account, register on the MyTax portal and verify your email to activate your digital certificate.

2. Apply for the company director role. First-time access to MyInvois requires the company director to apply for a director role within MyTax. Submit the application and wait for approval.

3. Appoint representatives. Once the director role is approved, you can appoint staff members as representatives to manage and submit invoices on the company's behalf.

4. Access MyInvois from your MyTax dashboard. Navigate to the MyInvois section within MyTax to complete your company profile, including your business registration number and tax details.

Once registered, you have three submission channels to choose from. The right one depends on how many invoices your business issues each month:

Before going live, LHDN provides a sandbox testing environment where you can submit test invoices end-to-end without affecting your production records.¹ Use this to catch any data or formatting issues before your mandatory go-live date.

For a deeper look at how MyInvois fits into your wider invoicing workflow, including how to handle the 72-hour rejection window and foreign supplier invoices, see our guide on invoice processing in Malaysia.

What happens if you don't comply?

Businesses that fail to issue validated e-invoices once their phase is enforced face penalties under the Income Tax Act 1967. These include fines and potential prosecution for non-compliance.

If you are in Phase 4, the current relaxation period means LHDN will not impose penalties before 31 December 2027, provided you have registered on MyInvois and are making a genuine effort to comply.¹

Full enforcement begins 1 January 2028, and the expectation is that businesses use the relaxation window to get their systems in order rather than delay.

Frequently asked questions (FAQs)

What is MyInvois in Malaysia?

MyInvois is the official e-invoicing platform developed and operated by LHDN, Malaysia's Inland Revenue Board. It is a government-run validation hub that receives, validates, and permanently records e-invoices issued by in-scope Malaysian businesses. Every invoice submitted to MyInvois that passes validation receives a Unique Identifier Number (UIN) and QR code, which serve as proof of legal recognition.

Is MyInvois the same as e-invoicing?

Not exactly. MyInvois is the platform through which Malaysia's e-invoicing mandate is administered. E-invoicing refers to the broader requirement to issue structured electronic invoices instead of paper or PDF documents. MyInvois is where those invoices are submitted and validated: it is the system, not the concept.

How do I access MyInvois?

MyInvois is accessed through MyTax, LHDN's main taxpayer portal at mytax.hasil.gov.my. The company director must first apply for a director role within MyTax before the business can access MyInvois. Once approved, representatives can be appointed to manage submissions on the company's behalf.

Does MyInvois replace the SST tax invoice?

No. MyInvois operates under the Income Tax Act 1967 and is administered by LHDN. The SST tax invoice is a separate requirement under the Customs Act 1967, administered by the Royal Malaysian Customs Department. If your business is SST-registered and above the MyInvois revenue threshold, you need to satisfy both requirements for the same transaction.

Who is exempt from MyInvois in Malaysia?

Businesses with annual turnover below RM1 million are currently exempt from the MyInvois mandate, following a Cabinet decision in December 2025. Exemption eligibility depends on more than just your own revenue; related-company rules and corporate structure can affect your status. See our guide on who is exempt from e-invoicing in Malaysia for the full detail.

Is MyInvois free to use?

Yes. The MyInvois web portal is provided by LHDN at no cost. Businesses that choose to submit invoices through accounting software or an API integration may incur software or integration costs, but access to the MyInvois platform itself is free.

Sources:

1. hasil.gov.my/en/e-invoice/implementation-of-e-invoicing-in-malaysia/e-invoice-implementation-timeline

2. hasil.gov.my/en/e-invoice/

3. hasil.gov.my/media/ccwb1hnj/myinvois-portal-faqs.pdf