From kopitiams to bakeries, roadside stalls to boutique cafes, the food and beverage (F&B) industry is built on high-volume, daily transactions. While business owners are focused on service quality, stock, staffing, and customer flow, the mandatory e-invoicing rollout by the Inland Revenue Board of Malaysia (IRBM) adds a new compliance responsibility to the mix.
This guide explains how e-invoicing applies to F&B businesses, what scenarios to prepare for, and how to manage the costs involved, with support from both government incentives and Funding Societies’ SME financing solutions.
For the latest timeline and regulation updates, read our comprehensive e-invoicing guide here.
What is E-Invoicing for F&B Businesses?
E-invoicing is the digital issuance, validation, and submission of invoices through the IRBM’s MyInvois system. From 1 July 2025 (or earlier, based on your business revenue), all F&B businesses must issue e-invoices for taxable income and expenses.
This applies to:
- Restaurants (dine-in or takeaway)
- Cafes and coffee shops
- Roadside food stalls and food trucks
- Bakeries and dessert shops
- Catering businesses
- Online food vendors (e.g. Instagram sellers, food delivery platforms)
Even if your business is cash-based or small in scale, you will be required to comply with e-invoicing rules.
Common Transactions That Require E-Invoices
| Income Transactions | Expense Transactions |
| Sale of food and drinks | Ingredient purchases |
| Catering and pre-order deposits | Rent of shop or kitchen space |
| Delivery charges (if billed separately) | Utilities, equipment, and packaging |
| Commission from platforms | Online ordering systems or POS software |
Keeping accurate digital invoices helps ensure audit readiness and reduces tax disputes.
E-Invoicing Scenarios for F&B Operators
- Walk-In or Dine-In Sales: Every customer transaction must be supported by an e-invoice once payment is made.
- Online Orders: If you receive payment through platforms like Grab, Foodpanda, or your own website, you’re responsible for issuing an e-invoice (depending on the payment structure).
- Pre-Orders and Deposits: Collecting a deposit for catering? An e-invoice should be issued for the deposit and a final one once the event is completed.
- Refunds: For cancelled orders or refunds, a credit note e-invoice must be submitted.
Simplified E-Invoicing for Small Vendors
If you’re a small operator without a POS system — for example, a food stall or weekend market vendor — IRBM provides a free MyInvois mobile app to help you issue e-invoices directly from your phone. This is ideal for smaller F&B businesses that do not use digital cash registers.
You can also submit e-invoices manually via the MyInvois Portal, though this may be more time-consuming if your transaction volume is high.
Monthly Consolidated E-Invoices for Cash Sales
If your business handles frequent small cash transactions, such as a food stall or café with hundreds of walk-in customers daily, IRBM allows for consolidated e-invoicing.
You can issue a monthly summary e-invoice for all cash sales, but it must be submitted within 7 days after month-end. This helps reduce admin work without compromising compliance.
Challenges F&B Businesses May Face with E-Invoicing
- POS System Compatibility: Many existing F&B POS systems may not integrate with IRBM’s MyInvois system and will require updates or third-party solutions.
- Staff Training: Waitstaff, cashiers, or outlet managers may need training on how to manage e-invoicing and handle refund scenarios.
- Manual Submission for Smaller Vendors: Manual portal use can be time-consuming, especially for stalls or shops with no automation.
- Cash Flow Stress: System upgrades, equipment maintenance, and ingredient restocks may stretch your finances, especially if platform payouts are delayed.
How F&B Businesses Can Prepare
- Check if your current POS or ordering system supports e-invoicing or can be integrated with IRBM’s API.
- If not, explore IRBM-approved e-invoicing providers or use the MyInvois mobile app.
- Set internal SOPs for issuing e-invoices and handling credit notes for cancellations.
- Train your team to understand when and how to issue e-invoices.
- Plan for short-term costs, including digital upgrades, staff onboarding, and compliance admin.
Financing Solutions to Support Your F&B Business
Complying with e-invoicing requirements may benefit your business long-term, but the transition can create short-term cost pressure, especially if you’re running on thin margins.
Funding Societies offers fast, flexible financing for F&B businesses:
Invoice Financing
Turn your issued e-invoices into upfront working capital. Access up to RM1 million to cover rent, ingredient restocking, or supplier payments.
Micro Financing
Quick, collateral-free financing of up to RM200,000. Useful for POS upgrades, new equipment, or cash flow buffers between payout cycles.
Islamic Financing
Shariah-compliant financing options are available for businesses seeking ethical funding alternatives.
Budget 2025: Government Support for Digitalisation
The government has announced several initiatives to support SMEs like yours in adopting digital tools, including e-invoicing systems:
- RM3.2 billion in microloans via TEKUN and BSN
- RM50 million in digital matching grants for system upgrades
- RM3.8 billion via BNM to support automation and compliance
- RM20 billion in loan guarantees via SJPP, including RM5 billion reserved for Bumiputera entrepreneurs
- Tax deduction of up to RM50,000/year (YA 2024–2027) for ESG-related compliance costs, including e-invoicing consulting fees
You can combine these with private financing to reduce upfront cost strain.
Final Thoughts
E-invoicing doesn’t just apply to large F&B chains. Even small food stalls, bakeries, and cafes need to prepare for this change. With early planning, the right tools, and access to financing, your business can stay compliant without disrupting day-to-day operations.
Use this moment to modernise how you manage sales, track cash flow, and grow — while staying ready for what’s next.
