Let's navigate LHDN e-Invoicing
Find out more about LHDN e-Invoicing and its implementation timeline.
What is an e-Invoice?
An e-Invoice is a digital representation of a transaction between a supplier and a buyer.
It is designed to replace traditional paper or electronic invoice documents while containing the same essential transactional data.
For more information, visit the LHDN e-Invoice microsite at https://www.hasil.gov.my/en/e-invoice/.
What is the difference between an e-Invoice and a normal invoice?
An e-Invoice must be validated by LHDN. Proof of validation is provided through a QR code that must be included on the PDF version of the e-Invoice.
When is e-Invoicing applicable?
e-Invoicing is applicable for all transactions involving individuals and businesses, both domestic and cross-border.
When will e-Invoicing be implemented in Malaysia?
Malaysia is rolling out mandatory e-Invoicing in stages for all businesses based on their annual turnover.
1 August 2024
Taxpayers with an annual turnover or revenue of more than RM100 million.
1 January 2025
Taxpayers with an annual turnover or revenue between RM25 million and RM100 million.
1 July 2025
All other taxpayers with an annual turnover or revenue of below RM25 million.
When will Maxis begin issuance of e-Invoice to customers?
Starting 1 August 2024, Maxis will comply with e-Invoice requirements by submitting consolidated e-Invoices to LHDN. However, sharing the LHDN-validated PDF e-Invoices with our customers will only begin on 1 July 2025, pending LHDN's approval for Maxis and other key telecom companies.
In the meantime, we are collecting the necessary customer information to ensure we can issue e-Invoices on time.