MyInvois e-invoicing in Malaysia: what you need to know and how payments connect

Jul 21, 2026

5 min

MyInvois is the platform run by Malaysia's Inland Revenue Board (LHDN) for issuing and validating e-invoices. If you are wondering whether MyInvois e-invoicing in Malaysia applies to your business, the short answer is that it depends on your annual revenue. Businesses with annual revenue above MYR 1,000,000.00 are in scope and roll in by phase, with the smallest in-scope band, up to MYR 5 million, mandatory from 1 January 2026. Businesses with annual revenue below MYR 1,000,000.00 are currently exempt, though they may opt in voluntarily. Rules move, so confirm your exact position with your tax advisor or LHDN.

The MyInvois e-invoicing timeline and current phases

LHDN rolled out e-invoicing in phases across 2024 to 2026, largest businesses first. The schedule below reflects the official LHDN e-invoice implementation timeline, last revised on 7 December 2025. Any older date circulating online may be stale, so treat this table and the LHDN source behind it as the reference.

Phase	Annual revenue threshold	Mandatory from
Phase 1	More than MYR 100 million	1 August 2024
Phase 2	More than MYR 25 million up to MYR 100 million	1 January 2025
Phase 3	More than MYR 5 million up to MYR 25 million	1 July 2025
Phase 4	Up to MYR 5 million, and above the exemption	1 January 2026

You can confirm the current schedule directly on the official LHDN e-invoice timeline page.

Who must comply and who is exempt

The line that matters most for smaller businesses is MYR 1,000,000.00 in annual revenue. Below that line, you are currently exempt from e-invoicing, though you may opt in if it suits you. Above that line, you are in scope and your phase depends on your revenue band, as shown in the table above.

This threshold was revised to MYR 1,000,000.00 on 7 December 2025. If you have read an older article citing an MYR 500,000.00 exemption, that figure is out of date. A previously planned lowest band was also cancelled, so there is no additional phase below Phase 4 to plan around.

One practical note on "revenue": LHDN defines it against a reference year, not simply your current month-to-month takings. If you are close to the threshold, or unsure which phase you fall into, it is worth pinning down your exact position with LHDN or your tax advisor rather than guessing.

What changes day to day for a merchant

For an in-scope business, the shift is mostly in how your invoices are handled, not in how you run your day. The invoices you issue to customers become e-invoices that you submit to MyInvois for validation. Once LHDN validates a document, it carries a unique identifier and a QR code that confirm it is a valid e-invoice.

Your buyers can request an e-invoice for a transaction. Where a buyer does not request one, some sales can be captured together through a consolidated e-invoice, within LHDN's rules. This is common in retail and other high-volume B2C settings, where issuing an individual e-invoice for every walk-in sale would be impractical.

LHDN also provides an interim relaxation period for each phase to ease early compliance, giving newly in-scope businesses room to adjust before the rules apply in full. The exact end date of the Phase 4 relaxation is the detail most worth checking on the day you act, because it has been subject to change. Confirm the current end date on the LHDN e-invoice guidelines before you rely on it.

How payments connect

This is where merchants most often get confused. A payment gateway and an e-invoice are two different things, and one does not replace the other.

A payment gateway confirms that money moved. It produces a payment record and a receipt for the transaction.
An e-invoice is a tax document that LHDN validates through MyInvois. A payment receipt is not an e-invoice, and it does not satisfy the mandate on its own.

In practice, most in-scope merchants run two things side by side. They use their payment gateway to collect payments and keep clean records, and they use an e-invoicing solution or the free MyInvois Portal to issue and validate e-invoices. The two connect through your records: clean payment data, meaning the amount, the date, the reference, and the customer, makes it easier to prepare accurate e-invoices and reconcile them later.

A neutral end-to-end workflow looks like this. The customer pays. The gateway records the payment and issues a receipt. The merchant, or their accounting or e-invoicing tool, issues the e-invoice and submits it to MyInvois. LHDN validates the document. The records are then reconciled against the payment. The gateway handles the collection and the record; your e-invoicing route handles the tax document.

On the payment side of that workflow, Billplz helps organizations collect payments and keeps a clean record of every transaction, which makes preparing and reconciling e-invoices less of a chore. Billplz does not issue e-invoices or submit them to MyInvois, and a payment record is not an e-invoice. The e-invoicing step stays with LHDN's MyInvois Portal or your chosen e-invoicing solution.

Consolidated e-invoices for B2C

For retail and other B2C sales where individual buyers do not ask for an e-invoice, suppliers may aggregate those transactions into a single consolidated e-invoice, within LHDN's rules. This keeps the paperwork manageable for high-volume, walk-in businesses.

There is a per-transaction ceiling: above a certain value, a sale needs its own individual e-invoice and cannot be rolled into the consolidated one. LHDN sets that figure in its e-invoice guidelines, and it is worth confirming the current value on the day rather than relying on a number you saw elsewhere. If in doubt, check the guideline or ask your tax advisor.

FAQ

Is my business required to use MyInvois?

It depends on your annual revenue. If your annual revenue is above MYR 1,000,000.00, you are in scope and your phase depends on your revenue band, with the smallest in-scope band mandatory from 1 January 2026. If your annual revenue is below MYR 1,000,000.00, you are currently exempt, though you may opt in. Confirm your exact position with LHDN or your tax advisor.

Is a payment receipt the same as an e-invoice?

No. A payment receipt confirms that money moved. An e-invoice is a tax document that LHDN validates through MyInvois, and once validated it carries a unique identifier and a QR code. A receipt from your payment gateway does not satisfy the e-invoicing mandate on its own.

Do I need special software, or can I use the free MyInvois Portal?

Both routes exist. LHDN provides two mechanisms: the free MyInvois Portal, where you can issue and validate e-invoices directly, and an API integration that connects an e-invoicing solution to MyInvois. The Portal suits lower volumes; an API or a dedicated solution tends to suit higher volumes.

What is a consolidated e-invoice?

It is a single e-invoice that aggregates multiple B2C transactions where individual buyers did not request their own e-invoice, allowed within LHDN's rules. It is common in retail. There is a per-transaction ceiling above which a sale needs its own individual e-invoice, so check the current figure in LHDN's guidelines.

What happens if I am below MYR 1,000,000.00 in annual revenue?

You are currently exempt from e-invoicing. You can still opt in voluntarily if it suits how you work, for example if larger customers ask for e-invoices. Because the exemption threshold has changed before, it is worth confirming your status with LHDN or your tax advisor.

When is my phase's deadline?

Check the timeline table above for your revenue band, then confirm it against the official LHDN e-invoice timeline page. The schedule was last revised on 7 December 2025, so the LHDN page is the reference if anything you read elsewhere disagrees.

Getting your bearings

E-invoicing in Malaysia is settling in, and LHDN is still refining the rules, so dates and finer details can shift. The steady parts are worth holding onto: know your revenue band, know your phase, and keep clean records of how you get paid. Your payment gateway helps with the collection and the records; MyInvois and your e-invoicing route handle the tax document. For the parts that are specific to your business, confirm your exact obligation with LHDN or your tax advisor.