e-InvoicingHub

News & Insights

 

What is e-Invoicing?

E-invoicing is a digital representation of the transaction between the seller and the buyer. E-invoicing replaces the use of paper or electronic documents such as in PDF, JPEG, DOC and other formats. According to the Malaysian Inland Revenue Board (LHDN), e-invoicing will be implemented in stages starting in August 2024.

When e-Invoicing Need to be Implemented?

E-invoicing will be implemented in phases according to the mandatory e-invoicing implementation timeline as follows:

 

Targeted Taxpayers

Implementation Date

Taxpayers with an annual turnover or revenue of more than RM100 million  1 August 2024
Taxpayers with an annual turnover or revenue of more than RM25 million and up to RM100 million 1 January 2025
All taxpayers 1 July 2025

 

What Are The Benefits of e-Invoicing?
  • Unified invoicing process through creation and submission of transaction document and data electronicaly.
  • Seamless system integration for efficient and accurate tax reporting.
  • Enhanced efficiency and significant time and cost savings.
  • Aligns financial reporting and processes to be digitalised with industry standards.
The e-Invoice Workflow

The figure demonstrates an overview of the e-Invoice workflow from the point a sale is made or transaction is undertaken, and an e-Invoice is issued by the supplier via MyInvois Portal or API, up to the point of storing validated e-Invoices on IRBM’s database for taxpayers to view their respective historical e-Invoices.