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Your Comprehensive E-Invoicing API
To foster the expansion of the digital economy, the Malaysia Government plans to progressively implement e-Invoice to improve the efficiency of Malaysia's tax administration management. The application of e-Invoice is applicable to all taxpayers engaged in commercial activities within Malaysia. Our services are designed to facilitate taxpayers in transmitting e-invoices to LHDN seamlessly, utilizing the ERP system for a more straightforward process.
Frequently Asked Question
An electronic invoice is the digitalization of transaction data between suppliers and buyers. It replaces paper or electronic documents such as invoices, credit notes, and debit notes. E-invoices cover typical transaction types in B2B, B2C, and B2G. For B2G transactions, the e-invoice process is similar to B2B. For B2C transactions, if the end consumer doesn't require an e-invoice for tax purposes, the supplier can issue a regular receipt or invoice following current practices. By the 7th of next month, suppliers need to issue consolidated e-invoices, reporting the total normal receipts or invoices issued to end consumers.
E-invoices apply to all taxpayers engaged in commercial activities in Malaysia. E-invoices contain basic information similar to traditional documents, recording transaction data for daily business operations, such as
- Detailed Information of the Supplier and Buyer,
- Product Description,
- Quantity,
- Untaxed Price,
- Taxes, and so on.
When to issue an e-invoice:
There are two situations that require issuing e-invoices: 1. Income proof: Whenever there is any sale or transaction, an e-invoice needs to be issued to confirm the taxpayer's income. 2. Expense proof: These documents cover the taxpayer's purchases or other expenditures, including returns and discounts. They can also be used to correct or subtract income based on recorded amounts. Additionally, in certain situations, taxpayers must issue self-billed e-invoices to record expenses, such as foreign transactions. For example, if a taxpayer purchases goods and/or services from a foreign supplier who doesn't use the Malaysian MyInvois system to issue invoices, the taxpayer will need to issue a self-billed e-invoice to record the expenses.
电子发票是供应商和买方之间交易的数字表示。电子发票取代了纸质或电子文档，例如发票、贷 方票据和借方票据。
电子发票包含相同的基本信息作为传统的 文档它记录日常业务运营的交易数据，列如：
- 供应商和买家的详细信息
- 商品描述
- 数量
- 不含税价格
- 税金等等
什么时候需要开具E-invoice:
需要开具电子发票的场景: 1. 收入证明: 在商家销售商品或发生其他交易时，需要发出的电子发票用于确认商家（纳税人）的收入，同时也 能确保了交易的合法性和透明度。 2. 费用证明: 此类文件涵盖纳税人的购买或其他支出。它还包括退货和折扣。它还可用于根据记录的金额更正 或减去收入收据。此外，在某些情况下，纳税人必须开具自记电子发票来记录国外交易等费用。例 如，如果纳税人从外国供应商处购买商品和/或服务，并从不使用马来西亚 MyInvois 系统的外国 供应商处收到发票，则纳税人将需要开具自记式电子发票来记录费用。
E-invoice issuance requires 51 pieces of data, which can be categorized into nine (9) groups:
- Address,
- Business details,
- Contact phone,
- Invoice details,
- Relevant transaction parties or companies,
- Details of relevant transaction parties or companies,
- Payment information,
- Product/Service,
- Unique ID number.
开具电子发票需要 51 个数据字段。这些字段分为九 (9) 个类别:
- 地址
- 业务详情
- 联系电话
- 发票详情
- 聚会
- 派对详情
- 付款信息
- 产品/服务
- 唯一ID号
| No. | Target Group | Implementation Schedule |
|---|---|---|
| 1 | Taxpayers with annual turnover or income exceeding RM100 million | August 1, 2024 |
| 2 | Taxpayers with annual turnover or income exceeding RM25 million to RM100 million | January 1, 2025 |
| 3 | All other taxpayers | July 1, 2025 |
The annual turnover or income will be based on the audited financial statements or tax return forms for the year 2022 (as applicable). Once the implementation schedule for e-invoices is determined for a taxpayer, any subsequent changes in annual turnover or income will not alter the taxpayer's responsibility to implement e-invoices according to the above schedule. For new businesses or new transactions starting from 2023, the implementation date for e-invoices is July 1, 2025.
Types of e-invoices to be issued:
- Invoice (e-invoice): Detailed document listing and recording the business transaction between the supplier and the buyer, including issuing self-billed e-invoices to record expenses.
- Credit note: Issued by the supplier for returns, correcting errors, applying discounts, or reducing the value of the original e-invoice without involving a refund to the buyer.
- Debit note: Issued to add additional charges to a previously issued e-invoice.
- Refund: A confirmation document issued by the supplier acknowledging the refund of the buyer's payment. Used in cases where funds are returned to the buyer.
Example 1:
Mr. Jamal (supplier) sells 200 office chairs to Greenz Sdn. Bhd. (buyer) and
issues an e-invoice for the transaction. Greenz Sdn. Bhd. pays RM2,000 for the
purchase of 200 chairs (RM10 per chair). However, Greenz Sdn. Bhd. discovers
that 8 sets of office chairs are defective and have been returned. Mr. Jamal
issues a refund e-invoice of RM80 (i.e., RM10 X 8 for the defective chairs) to
record the refund amount.
| No. | 目标组 | 实施时间 |
|---|---|---|
| 1 | 年度营业额或收入超过 1 亿令吉的纳税人 | August 1, 2024 |
| 2 | 年度营业额或收入超过2500万令吉至1亿令吉的纳税人 | January 1, 2025 |
| 3 | 所有其他纳税人 | July 1, 2025 |
年度营业额或收入将基于 2022 年经审计的财务报表或纳税申报表（视情况而定）。一旦纳税人的 电子发票实施时间表确定，纳税人后续年度营业额或收入的任何变化，不会改变纳税人根据上述 实施时间表实施电子发票的义务。对于 2023 年起的新业务或新业务，电子发票实施日期为 2025 年 7 月 1 日。
开具的电子发票类型:
- 发票 (Invoice): 详细列出并记录了供应商和买家之间的交易， 包括发放自开电子发票来记录开支。
- 信用票据 (Credit Note): 供应商发出信用票据来纠正错误、应用折扣或处理之前发放的电子发 票中的退货情况，目的是降低原始电子发票的金额。 **这在不需要向买家返还款项的情况下使 用。
- 借项通知 (Debit Note): 借项通知用于指示之前发放的电子发票中的额外费用。
- 退款（Refund): 退款电子发票是供应商确认向买家返还款项的文件。这在需要向买家返还款项 的情况下使用。
示例1:
Jamal 先生（供应商）向 Greenz Sdn. 出售了 200 张办公椅。 Bhd.（买方）并为交易开具了电子发
票。格林兹有限公司Bhd. 支付了 RM2,000 购买了 200 张椅子（每张椅子 RM10）。然而，Greenz
Sdn. 收到了 8 套办公椅。 Bhd. 有缺陷并已被退回。 Jamal先生开具了RM80的退款电子发票（即
RM10 X 8把有缺陷的椅子）以记录退款金额。
Platform/System to issue E-invoice
-
MyInvoisPortal:
- Allows individuals to generate electronic invoices through a comprehensive form.
- Option to bulk upload transactions through a spreadsheet for processing multiple transactions.
- Available for all taxpayers (suitable for businesses requiring electronic invoices but unable to connect to API).
-
API (Electronic Invoice Software):
- Highly suitable for large taxpayers or businesses with high transaction volumes.
- Requires upfront technical investment and adjustments to existing systems.
- API connection allows direct establishment with IRBM.
-
Middleware & system provider services:
- Automates the creation, transmission, validation, and storage of invoices, significantly reducing manual effort.
- Supports various invoice formats and standards, automatically converting invoices from different suppliers into a unified format.
- Easily integrates with your existing financial systems, ensuring consistent data across platforms.
Procedure:
-
Invoice Generation: When a sale or transaction occurs, including adjustments to electronic invoices, the supplier needs to generate an electronic invoice and send it to IRBM for verification through MyInvoisPortal or API.
-
Invoice Verification: IRBM's verification process is nearly real-time, ensuring that electronic invoices meet specified regulations and requirements. After verification, IRBM provides the supplier with a unique ID number through MyInvoisPortal or API. This unique ID allows IRBM to track and reduce the chances of tampering.
-
Verification Notification: After verifying the electronic invoice through MyInvoisPortal or API, IRBM notifies both the buyer and seller.
-
Issuing the Invoice: After verification, the supplier needs to send the verified electronic invoice (with a QR code) to the buyer. This QR code, accessible through MyInvoisPortal, can be used to verify the existence and progress of the electronic invoice.
-
Rejection and Cancellation of Electronic Invoices: After issuing the electronic invoice, a certain period is given during which:
- The buyer can choose to reject the electronic invoice.
- The seller can choose to cancel the electronic invoice. Rejection and cancellation require appropriate reasons.
-
MyInvoisPortal: Buyers and sellers can use MyInvoisPortal to obtain transaction details related to electronic invoices.
开具电子发票的平台/系统
-
MyInvoisPortal:
- 通过综合表格实现单独生成，并可选择通过电子表格上传进行批量生成以处理多 个交易
- 所有纳税人均可使用（需要开具电子发票但无法连接API的企业）
-
API（电子发票软件):
- 非常适合大型纳税人或交易量大的企业
- 需要对技术进行前期投资并对现有系统进行调整。
- API 连接可直接与 IRBM 建立
-
Middleware & system provider services（中间件和系统提供商服务）:
- 自动化发票的创建、传输、验证和存储，大大减少了手工操作。
- 支持各种发票格式和标准，可以将来自不同供应商的发票自动转换为统一格式。
- 轻松与您现有的财务系统集成，确保平台之间的数据一致性。
程序:
-
发票生成： 当发生销售或交易时，包括对电子发票的调整，供应商需要生成电子发票并通过MyInvoisPortal或API发送给IRBM进行验证。
-
发票验证： IRBM的验证过程几乎是实时的，确保电子发票符合指定的法规和要求。验证后，IRBM通过MyInvoisPortal或API为供应商提供一个唯一的ID号码。这个唯一的ID号码允许IRBM追踪并减少篡改的可能性。
-
验证通知： 在通过MyInvoisPortal或API验证电子发票后，IRBM通知买方和卖方。
-
发出发票： 验证后，供应商需要将已验证的电子发票（附带QR码）发送给买方。通过MyInvoisPortal可访问的QR码可用于验证电子发票的存在和进展。
-
电子发票的拒绝和取消： 在发出电子发票后，有一定的时间段，期间：
- 买方可以选择拒绝电子发票。
- 卖方可以选择取消电子发票。拒绝和取消需要适当的理由。
-
MyInvoisPortal： 买方和卖方可以使用MyInvoisPortal获取与电子发票相关的交易详细信息。
For the convenience of adopting electronic invoices, the following types of income or expenses do not require electronic invoices (including self-generated electronic invoices):
(a) Employment income
(b) Pension
(c) Alimony
(d) Dividend distributions under specific circumstances (details can be found in
Article 11 of the 'Specific Guidelines for Electronic Invoices')
(e) Zakat
(f) Scholarships
Assessing Readiness for E-Invoice Implementation:
To ensure that the business is prepared for the implementation of electronic invoices in the coming months, you can undertake the following key steps to assess readiness and standardize the process:
-
Ensure that the human resources are equipped with the capabilities required for the implementation and supervision of electronic invoicing.
-
Determine the availability of data sources and structures, assess the capability of the company's Information Technology department (IT department) to support the system's preparation, and ensure compliance with the requirements and processes of electronic invoicing.
-
Review the current processes for issuing transaction documents (i.e., invoices, return receipts, purchase orders, and refunds).
为了方便电子发票的采用，以下类型的收入或支出不需要电子发票（包括自记式电子发票）:
(a) 就业收入
(b) 养老金
(c) 赡养费
(d) 特定情况下的股息分配（详情请参阅《电子发票具体指引》第11条）
(e) 天课（Zakat）
(f) 奖学金
ASSESSING READINESS OF E-INVOICE 电子发票的准备:
为了确保企业在未来几个月内准备好实施电子发票，可以执行以下几个关键步骤来评估准备情况 和标准化：
-
分配并配备具有采用和监督电子发票实施所需能力的人员
-
确定数据源和结构的可用性、支持系统准备情况的当前 IT 能力以及遵守电子发票要求和义务 的流程
-
审查当前签发交易文件的流程（即发票、借项通知单、贷项通知单、退款）
General Question
“e-Invoice” refers to the electronic method of recording every transaction. With a full-scale implementation of electronic invoicing, there will no longer be a need to retain physical receipts, and all the transaction records will have a backup in the LHDN database. When taxpayers file their annual tax returns, eligible expenses will be automatically reconciled in the system, eliminating the need for taxpayers to enter them manually.
e-invoice是指用电子化的方式来记录每一个交易。全面实施电子化以后，我们将不再需要保留实体收据，并且，所有的交易记录都会在LHDN数据库拥有备份。纳税人在每年报税的时候，所符合报税资格的费用都会自动在系统中结算，纳税人无需再自行输入。
To improve tax efficiency and transparency, which can reduce tax evasion and fraud.
提高税收效率和透明度，减少逃税和骗税行为。
According to Budget 2024, the Prime Minister has proposed that the first phase of mandatory e-invoicing will commence in August 2024, with the goal of fully implementing the e-invoicing policy by July 2025, which is 18 months ahead of the earlier projections.
Details of e-invoice implementation timeline:
| Targeted Taxpayers | Implementation Date | |
| Stage 1 | Companies with a turnover of RM100 million and above | 01/08/2024 |
| Stage 2 | Companies with a turnover of RM25 million and above | 01/01/2025 |
| Stage 3 | All business | 01/07/2025 |
根据《2024 年财政预算案》，首相建议从 2024 年 8 月开始强制实施电子发票的第一阶段，目标是到 2025 年 7 月全面实施电子发票政策，这比之前的预测提前了 18 个月。
电子发票实施时间表详情：
| 涉及公司 | 实施日期 | |
| 第一阶段 | 营业额 1 亿令吉及以上的公司 | 01/08/2024 |
| 第二阶段 | 营业额 2500 万令吉及以上的公司 | 01/01/2025 |
| 第三阶段 | 所有企业 | 01/07/2025 |
Regardless of whether it’s B2B, B2C, or B2G, e-invoice is required, and the entities involved include:
- Association;
- Body of persons;
- Branch;
- Business trust;
- Co-operative societies;
- Corporations;
- Limited liability partnership;
- Partnership;
- Property trust fund;
- Property trust;
- Real estate investment trust;
- Representative office and regional office;
- Trust body; and
- Unit trust.
无论是B2B, B2C还是B2G都需要使用e-invoice。
All industries are required to implement e-invoicing, and there are no exemptions for any specific industry at this moment.
目前所有行业都需要实施e-invoice，没有任何行业被豁免。
- Automotive
- Aviation
- Luxury goods and jewellery
- Construction
- Wholesalers and retailers of construction materials
- Licensed betting and gaming
- Payment to agents /dealers/distributors
- 汽车业
- 航空业
- 奢侈品和珠宝业
- 建筑业
- 建筑材料批发商和零售商
- 特许博彩和游戏
- 向代理商/经销商/分销商付款
The main purpose of e-invoice is for buyers to claim tax relief. Buyers must request e-invoice from sellers if the transaction is eligible for tax relief. Hence, the details required on e-invoice are more detailed than a normal invoice, which include buyers’ TIN number, IC number and others.
If the expenses is not for tax relief (e.g. daily expenses), then the buyer is not required to request e-invoice.
e-invoice 需要的资料共有51项，被分为9大类，详情可查看图片
大家可以这样理解，e-invoice 对于买家唯一的用途就是扣税。如果买家需要这笔交易作为扣税的项目，就 需要向商家索要e-invoice，因此e-invoice上也有一些内容与传统的发票不一样，如：
e-invoice需要有纳税人IC号码或者纳税人的税务号码，以及一些个人详情，而传统发票则不需要
若您这笔开销是不需要作为扣税用途的（例如日常生活开销）则可以不需要索取e-invoice。
A self-billed e-invoice is issued by the buyer rather than the seller. Usually, a self-billed e-invoice is used when the buyer has a better understanding of the details of the transaction. This invoice can be served as a proof of the buyer’s expenditures.
自开电子发票是一种独特的发票类型，由买方而非商家开出。通常，在买方更了解交易细节（如收到的货物数量或提供的服务）的情况下才会开出自开发票。
买方自开发票可作为买方的支出证明，并提交给 LHDN 进行验证。
- Payments to agents, dealers, distributors, etc.
- Goods sold or services provided by foreign suppliers
- Profit distributions (e.g. dividend distributions)
- e-commerce (details not yet available)
- Payments to all betting and gaming winners (in casinos or from gaming machines)
- Purchase of goods or services from non-sellers
- 向代理商、经销商、分销商等付款
- 外国供应商销售的商品或提供的服务
- 利润分配（如股息分配）
- 电子商务（详情尚未公布）
- 向所有博彩和游戏赢家支付款项（在赌场或从游戏机中）
- 从非商家处购买商品或服务
No, an e-invoice refers to an invoice that is prepared, issued, and can generate documents that the LHDN system can automatically interpret in an electronic format.
- Documents that meet the criteria include: XML, JSON.
- Documents that do not meet the criteria include: PDF, DOC, JPG, etc.
不是的，e-invoice是指发票以电子的方式准备、发放，并能够生成LHDN系统能够自动解读的文档。
- 符合条件的文档包括：XML，JSON
- 不符合条件的文档包括：PDF，DOC，JPG等等
Invoice: A commercial document that itemises and records a transaction between a Supplier and Buyer, including issuance of self-billed e-Invoice to document an expense.
Credit Note: A credit note is issued by Suppliers to correct errors, apply discounts, or account for returns in a previously issued e-Invoice with the purpose of reducing the value of the original e-Invoice. This is used in situations where the reduction of the original e-Invoice does not involve return of monies to the Buyer;
Debit Note: A debit note is issued to indicate additional charges on a previously issued e-Invoice;
Refund Note: A refund 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.
Invoice 发票：这是一份商业文件，详细列出了商家与买方之间的交易。这也包括买方开自助e-invoice以记录本身的费用支出。
Credit Note 贷方借据：商家开贷方借据来更正错误，一般用在当不涉及向买方退还款项，只是针对原本的e-invoice作出提供折扣或退货调整的情况下才使用。
Debit Note 借方票据：借方票据用于说明针对之前所开的e-invoice，因产生额外费用而作出的调整。
Refund Note 退款：退款电子发票是商家发给买方以确认退还买方付款的文件。这在需要向买方退还款项的情况下使用。
A TIN number is a person’s tax number.
TIN 号码是指税务识别码。
No, e-invoices are necessary for all transactions, whether they are within the country or involve international trade, including import and export activities.
不是的，无论是国内交易或是跨国交易，都需要使用e-invoice。跨国交易包括进出口活动。
Yes, the supplier will be able to create e-Invoice in draft or proforma. e-Invoice will only be accepted for tax purposes once the validation is successful.
是的，商家可以在草稿模式下创建e-invoice。e-Invoice数据和验证将仅根据最终提交的e-invoice进行采集。
For any queries regarding the e-Invoice implementation in Malaysia, kindly send an email to myinvois@hasil.gov.my
任何关于e-invoice的咨询，都能电邮至 myinvois@hasil.gov.my 询问。
The QR code will only contain a link to the validated e-Invoice. Hence, any device (e.g., mobile camera, QR code scanner application) capable of scanning a QR code will be able to scan the QR code.
QR 码只包含一个指向已验证e-invoice的链接。因此，任何能扫描 QR 码的设备（如手机摄像头、QR 码扫描器应用程序）都能扫描 QR 码。
Compared with traditional invoices, e-invoice is easier to keep and find. Via MyInvois portal, sellers and buyers can easily find a copy of their verified e-invoices here.
相对于传统发票，e-invoice更容易储存。所有经过LHDN认证的发票，都会在MyInvois 平台有一份副本，商家/买家都能在MyInvois里轻易找到。
E-Invoice Procedure
What is E-Invoice?
An electronic invoice is the digitized transaction data exchanged between suppliers and buyers. It replaces paper or electronic documents such as invoices, debit notes, and credit notes.
Electronic invoices cover typical transaction types like B2B, B2C, and B2G. For B2G transactions, the electronic invoicing process is similar to B2B. In B2C transactions, if the end consumer does not require an electronic invoice to support the transaction for tax purposes, the supplier may issue a regular receipt or invoice according to current practices. However, before the 7th of the following month, the supplier needs to issue a comprehensive electronic invoice, reporting the total normal receipts or invoices issued to end consumers.
Electronic invoices are applicable to all taxpayers engaged in business activities in Malaysia.
New Updates
Do we need a particular application to scan the QR code? | 我们需要一个特殊的应用程序来扫描QR吗？
Read More
02 Jul 2024
You can use any device with a QR code scanner, such as a mobile phone camera or a QR code app, to scan the QR code.
Who should I look for if I have any query? | 当我遇到电子发票问题需要询问时，应该找谁？
Read More
02 Jul 2024
If you have any inquiries about the implementation of e-Invoicing in Malaysia, kindly send an email to myinvois@hasil.gov.
Does the MyInvois portal allow users to draft an invoice? | MyInvois平台是否能够创建发票草稿（draft）？
Read More
02 Jul 2024
Yes, the supplier will be able to create e-Invoice in draft. The e-invoice will only be accepted for tax purposes after successful validation.
Does e-Invoice only involve transactions that happen within Malaysia? | 电子发票是不是只涉及国内交易？
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02 Jul 2024
No, e-invoicing is required for both domestic transactions and cross-border transactions, which include import and export activities.
What is a TIN number? | 什么是TIN号码？
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15 Jun 2024
A TIN number is a person’s tax number.
TIN 号码是指税务识别码。
What are the types of e-Invoice? | 电子发票有哪些种类？
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15 Jun 2024
Invoice（E-invoice): A document recording transactions between a Supplier and Buyer, including self-billed e-Invoices for expenses.
Can a PDF file invoice be considered as an e-Invoice? | PDF档的invoice是不是可以称为电子发票？
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15 Jun 2024
No, an e-invoice is an invoice that is created and issued in a format that the LHDN system can automatically interpret electronically.
Which industries need to prepare self-billed e-Invoice? | 哪些行业需要准备自开电子发票？
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15 Jun 2024
- Payments to agents, dealers, distributors, etc.
