We present a clear, practical panduan to help your perniagaan meet new keperluan for electronic billing. This guide explains the lhdn e invoice process from submission to pengesahan so you stay compliant with lembaga hasil negeri and pentadbiran cukai rules.
The MyInvois portal and API accept XML or JSON (UBL 2.1). After validation, LHDN issues a Unique Identification Number that you must embed in a QR on each e-invois before sending the bil to buyers.
Buyers get a 72-hour window from the validation timestamp to review or reject a document. If they do not reject within that period, a credit note is required to cancel the transaction.
We outline filing keperluan, monthly (bulanan) practices, and the laman web access points so your records are audit-ready. Follow this panduan to reduce disputes, speed reconciliation, and keep your perniagaan compliant.
Key Takeaways
- Use MyInvois portal or API for submitting e-invois.
- Lembaga hasil negeri issues a UIN after pengesahan; embed it in a QR.
- Buyers have 72 hours to review before a credit note is needed.
- Meet pentadbiran cukai and bulanan filing keperluan to avoid penalties.
- This panduan helps perniagaan streamline transaksi and bil recordkeeping.
Understand the Lembaga Hasil Dalam Negeri e-Invoice model and present timelines
We explain the revised pelaksanaan e-invois schedule and who must act now. The timeline ties go-live dates to annual turnover bands using FY2022 audited statements or YA2022 tax returns. If your financial year differs, prorate to 12 months to determine your band.
The updated bands (effective 5 June 2025) are: >RM100m from 1 Aug 2024 (grace to 31 Jan 2025); RM25m–RM100m from 1 Jan 2025 (grace to 30 Jun 2025); RM5m–RM25m from 1 Jul 2025 (grace to 31 Dec 2025); RM1m–RM5m from 1 Jan 2026 (grace to 30 Jun 2026); up to RM1m from 1 Jul 2026 (grace to 31 Dec 2026).
Entities with annual revenue below RM500,000 remain exempt. The keperluan e-invois covers B2B, B2G, and B2C transaksi and requires real-time validation via the government system to receive a UIN.
Action points: align your nombor and bil logic, cleanse master data, and schedule testing ahead of julai 2025 for mid-sized syarikat. Check lembaga hasil and hasil negeri communications for official garis panduan so your pembayar cukai records and dokumen are audit-ready.
Choose your submission path: Portal MyInvois or API integration
Deciding between manual portal entry and automated API submission starts with volume and systems readiness. We guide you so your perniagaan picks the right path and prepares required maklumat for smooth pengesahan.
Portal MyInvois suits low-volume users. You can enter a single bil or upload multiple rows using the prescribed template. This path needs strict template governance and time for data entry to avoid rejection.
System-to-system API (XML / JSON)
The API model supports xml json payloads per UBL 2.1. It returns an identification number (UIN) on acceptance, which you must embed in the QR before sending the invois to the buyer.
- Portal vs API: Portal myinvois is manual; the API automates submission, retries, and archiving.
- Prerequisites: TIN, company registration butiran, buyer identification number(s), tax lines, and totals.
- Environments: Test at preprod-mytax.hasil.gov.my and go live at mytax.hasil.gov.my with role-based access.
| Characteristic | Portal MyInvois | API (XML / JSON) |
|---|---|---|
| Best for | Low volume perniagaan | Growing syarikat and ERP integration |
| Key benefits | Simple setup, template uploads | Automation, SDK support, audit trails |
| Main risk | Manual errors causing rejection | Development effort and credential management |
Step-by-step: Create and submit via Portal MyInvois
Start in pre-production to test roles, user setup, and uploads. We advise you to masuk portal at preprod-mytax.hasil.gov.my, confirm access, then promote to mytax.hasil.gov.my for production. This reduces last-minute errors and speeds go-live.
Access and first-time login
Request user roles and verify credentials before you attempt production. Use the test portal to check role-based permissions and file formats.
Single entry vs bulk upload
Use single-entry screens for low-volume transaksi or ad hoc bil. For recurring cycles, prepare the bulk template and confirm column mapping and datatypes.
Validation, UIN, QR and distribution
Validate master maklumat—legal names, addresses, nombor pengenalan, tax codes, and prices—to avoid rejection at pengesahan.
“Capture the unique identification number on successful validation and embed it in the QR before sending the dokumen to the customer.”
Monitor status after submission. When the UIN returns, generate the QR, attach it to the invois dokumen, and send to the buyer. Archive payloads and responses for audit.
| Step | Action | Tip |
|---|---|---|
| Preprod test | Request roles, masuk portal, run sample files | Resolve mapping issues before production |
| Single entry | Use manual screens for one-off bil | Good for low volume |
| Bulk upload | Use prescribed template; check datatypes | Assign reviewer and batch after billing runs |
| Post-submission | Capture unique identification number and generate QR | Link UIN to internal number for reconciliation |
Step-by-step: Create and submit via API
We guide technical teams through building compliant API payloads and moving from sandbox tests to live submission. Start by defining payload contracts that follow UBL 2.1 and the LHDN schema so each e-invois passes validation reliably.
Build UBL 2.1 payloads
Design header, line, tax, totals, and party sections to include seller and buyer butiran. Implement field rules for buyer nombor pengenalan, currency, and tax (cukai) treatment.
Use the official SDK
We recommend the official SDK to manage authentication, endpoints, retries, and error parsing. Maintain versioned clients so your penyelesaian stays aligned with any garis updates.
Test, handle responses, then go live
Stand up a continuous testing pipeline in sandbox to simulate high-volume transaksi and edge cases. On response, parse status codes and capture the unique identification number (UIN).
- Update your invois record and generate the QR for customer delivery.
- Create reconciliation jobs to match internal number vs UIN and record timestamps.
- Document runbooks with SLAs and escalation paths so your perniagaan handles outages smoothly.
“Use the portal only for administrative checks; once stable, route business submissions through the API to reduce manual work.”
Validation, Unique Identification Number, and buyer actions after submission
When validation completes, you receive a persistent identification that anchors the transaction in official records. We recommend capturing that reference and the exact validation timestamp immediately.
What the system returns:
UIN and timestamp
The validation response includes a unique identification number and the date/time of pengesahan. Both supplier and pelanggan are notified at the same moment.
Buyer review window
72-hour rejection period
The pelanggan has a 72-hour tempoh from the validation timestamp to reject the dokumen. This includes weekends and public holidays.
“Capture the unique identification number and timestamp so your ledgers match the official record.”
- Record the identification number and timestamp in your ledger and audit logs.
- Tell pelanggan the 72-hour window and give a clear channel for disputes.
- If the window lapses, cancel only by issuing a credit note that references the original UIN, then submit a corrected invois.
- Store the validation response with the QR-bearing dokumen and link internal number to the official number for reconciliation.
Standardize workflows so teams know whether to hold goods, pause bayaran posting, or proceed once the UIN is received. For recurring transaksi, automate alerts with validation maklumat to reduce late rejections and simplify cukai reporting.
lhdn e invoice for B2B and B2C: real-time versus monthly consolidated flows
We recommend mapping each transaksi type to a defined submission flow so your teams know when to send real-time documents and when to use bulanan consolidation.
B2B flow
Suppliers must create the payload, submit via portal or API, and capture validation and UIN. After that, embed the QR, share the e-invois with your pelanggan, and reconcile nombor and timestamps to your ledger.
B2C on-demand requests
When a pengguna asks for an e-invois, collect full buyer details (name, TIN, address) and menjana e-invois in real time. This keeps tax reporting aligned with the sale and supports customer claims.
B2C bulanan consolidation
If buyers do not require on-demand copies, aggregate eligible retail sales into a single bulanan e-invois. Ensure lines, taxes, and totals match your sales journals and follow the official garis for timing and proofs.
“Treat regular bil as payment guidance; treat e-invois as official tax records verified by QR.”
- Use julai 2025 as a readiness checkpoint for omnichannel sales and numbering sync.
- Define what proves a buyer request and set cutoffs for batch runs.
- Align pembayaran posting: revenue recognition after validation for B2B; align consolidated posting with month-end for bulanan records.
Troubleshooting and compliance guardrails
We keep troubleshooting tight so your operasi meets official garis panduan and audits remain clean. Below we outline common rejection reasons, how to correct records, and a time-sensitive consumer rule to enforce during monthly runs.
Common rejection reasons
Common validation failures stem from malformed payloads, missing mandatory fields, or arithmetic mismatches.
Expect rejections when XML/JSON schemas are invalid, buyer TIN is absent, or line totals do not equal headers. Build pre-validation checks to catch these before submission to the portal myinvois.
Fix-and-resubmit, credit/debit notes, and records
When an e-invois dijana with errors, issue a credit or debit note as required. Never overwrite a validated record.
Document a fix-and-resubmit playbook with approvers, SLAs, and steps so corrected e-invois dihantar on time for pembayaran cycles.
Time-sensitive rules and consumer requests
The buyer has a 72-hour tempoh to reject after validation. After that, cancellation needs a credit note referencing the original nombor.
Apply strict cutoffs for consumers: as CelcomDigi shows, pengguna may request prior-month copies only by the 3rd calendar day. Late requests are often disallowed.
“Treat validated e-invois as the tax proof; bil remain billing documents for payment or customer records.”
- Use portal dashboards and alerts to route machine-readable fail reasons to owners.
- Keep numbering governance and traceability for tuntutan and audit trails.
- Archive all submissions, acknowledgments, and customer messages for statutory retention.
| Issue | Fix | Operational tip |
|---|---|---|
| Malformed schema | Run schema validator; correct payload | Automate pre-flight checks before submission |
| Missing TIN or maklumat | Retrieve and update buyer data; resubmit | Lock mandatory fields in billing templates |
| Totals mismatch | Recompute rounding and taxes; resubmit with credit/debit note if needed | Align tax (cukai) mappings with accounting engine |
| Late consumer request | Reject per policy; offer retrieval via portal | Publish cutoffs and train customer service |
Conclusion
Finish your rollout by aligning data, roles, and controls so the portal and API run predictably.
We summarise how to complete pelaksanaan e-invois: cleanse master maklumat, choose between portal myinvois or an API penyelesaian, test in pre-production, then move to production with clear SLAs.
Your perniagaan should treat this as a finance-and-IT program. Standardize nombor rules, train teams on the 72-hour tempoh, and document handling of credit/debit notes and other dokumen.
Our penyelesaian-led panduan helps syarikat integrate e-invois lhdn processes into daily transaksi, support bulanan consolidation where allowed, and meet hasil negeri and lembaga hasil negeri expectations.
Ready to proceed? We will deliver a step-by-step panduan, configure the portal and API, and embed governance so your organisation stays compliant with pentadbiran cukai and is audit-ready.
FAQ
What is the LHDN e‑Invoice system and who must use it?
The system is Malaysia’s electronic invoice framework for reporting transaction-level billing to the tax authority. Mandatory rollout is phased by annual turnover bands from August 2024 through July 2026. Businesses above the current threshold must comply now; smaller taxpayers will join in later phases per the published timeline.
What submission options are available: portal or API?
You can submit via the MyInvois portal using manual entry or bulk upload templates, or integrate your accounting system via API using XML or JSON formatted to the UBL 2.1 schema. Choose portal for low-volume or ad hoc users, and API for automated, high-volume workflows.
What prerequisites do we need before submitting invoices?
Ensure you have your tax identification number (TIN), registered company details, buyer information where required, and access credentials for the mytax.hasil.gov.my environment (preprod and production). For API, obtain API keys and follow the official SDK and documentation.
How do we create and submit a single invoice using the portal?
Log into the MyInvois portal, select create invoice, complete seller and buyer fields, add line items, and validate totals. Submit to receive a Unique Identification Number (UIN) and timestamp. Generate and embed the QR code for customer use and retain the submission record for reconciliation.
When should we use bulk upload and what are common pitfalls?
Use bulk upload for high-volume or batched billing. Common pitfalls include incorrect template formatting, missing mandatory fields, and mismatched totals. Validate files in preprod first and correct errors before moving to production.
What does the authority return after submission?
Successful submissions receive a UIN and a validation date/time stamp. This confirms the document is recorded. Keep these references for audit, claims, and reconciliation purposes.
What is the buyer’s role after we submit an invoice?
Buyers have a 72-hour window to review and reject a submitted invoice. If they don’t reject within that period, the invoice is considered accepted; subsequent changes require a credit note and resubmission per the guidelines.
How do B2B and B2C flows differ under the system?
B2B requires transactional submissions with full buyer details and real-time validation, supporting reconciliation and claims. B2C can be real-time when the buyer requests full details; otherwise, sellers may submit a consolidated monthly report for anonymous consumer transactions when permitted.
How do we build API payloads and what formats are supported?
Build payloads in XML or JSON following UBL 2.1 and the tax authority’s schema. Use the official SDK, test payloads in the sandbox, handle response codes, and only go live after successful end-to-end testing.
What common validation errors cause rejections and how do we fix them?
Rejections often stem from formatting errors, missing tax IDs, incorrect totals, or invalid date formats. Correct the source data, regenerate the payload or file, and resubmit. For adjustments post-acceptance, issue credit or debit notes as required.
Are there time limits or windows for specific actions like buyer requests?
Yes. Some actions are time-sensitive—for example, buyer objections typically must occur within 72 hours. Monthly consolidated submissions and other windows follow the authority’s guideline deadlines, such as a “by the 3rd day” example for certain requests.
Where can we test our integration before going live?
Use the preproduction (sandbox) environment on the official portal. The sandbox supports end-to-end testing of uploads or API calls, response handling, and UIN issuance simulation. Validate all scenarios before switching to production.
What documentation and support should we rely on?
Follow the official technical documentation, SDK guides, and implementation notes published by the tax authority. Engage your software vendor or a tax technology consultant for integration support and compliance checks.
How should we keep records for compliance and audits?
Retain original submitted files, UINs, timestamps, QR codes, and any credit/debit notes. Maintain reconciled ledgers and backup exports monthly. Accurate recordkeeping streamlines audits and tax administration.
Can we still issue traditional bills or receipts after the rollout?
You may issue paper or PDF bills for customer convenience, but the electronic submission to the tax authority remains mandatory where applicable. Ensure the submitted digital document matches any customer-facing invoice to avoid reconciliation issues.
