As Malaysia transitions to mandatory e-invoicing, businesses that are using e-invoices must meet the Inland Revenue Board of Malaysia (IRBM) requirements. It’s not as simple as just sending a PDF of an invoice, as the file must be processed under the LHDN MyInvois system. Your e-invoice must follow a structured format and include key information so MyInvois recognises it as a valid document for tax purposes.
Whether you’re preparing to submit e-invoices manually or using a software, compliance starts with understanding the correct e-invoice format and required fields.
What Is the Required Format for an E-Invoice in Malaysia?
In Malaysia, e-invoices are not the same as scanned or PDF invoices. To be recognised by the MyInvois system, e-invoices must be submitted in structured digital format, either XML or JSON. These formats allow MyInvois to process each invoice, validate it, and assign an Invoice Reference Number (IRN) automatically.
E-invoices must be submitted to the IRBM via:
- MyInvois Portal (for manual uploads), or
- API integration (for system-based automation)
If your business is using an accounting or invoicing software, make sure the system supports this structured data exchange before the deadline. Check your e-invoicing start date based on annual turnover here.
What to Include in an E-Invoice (IRBM Requirements)
According to the IRBM, the current e-invoice schema (v2.x) consists of 55 data fields, of which 37 are mandatory. Businesses must complete these fields must be accurately and submit them to the MyInvois portal in the required format.
To stay compliant with e-invoicing requirements, every e-invoice must contain the following key categories and required fields:
| Category | Details Required |
| Format | Must be in XML or JSON format |
| Party Details | Seller and buyer information: Name, Tax Identification Number (TIN), Business Registration Number, Contact Info |
| Invoice Metadata | Invoice number, issue date, payment terms, currency |
| Itemised Details | Description of goods/services, quantity, unit price, discounts, taxes, total payable |
| Tax Breakdown | SST/Service Tax amount (if applicable), tax codes |
| IRN & Validation | Every invoice is validated by IRBM and assigned a unique Invoice Reference Number (IRN) |
| Supported Types | Applies to standard invoices, credit notes, and debit notes. All must follow the same structured format |
For cross-border transactions, make sure the e-invoice also includes additional details such as foreign buyer information and currency codes.
Once your e-invoice is formatted correctly, you can submit it through the MyInvois Portal or API. Here’s how the process works.
Why The E-Invoice Required Fields Matter
They play a crucial role in enabling real-time validation and keeping the entire e-invoicing system accurate and compliant under Malaysia’s Continuous Transaction Control (CTC) model.
Here’s what each field helps achieve:
- Real-Time Validation: MyInvois instantly checks your submission for accuracy and completeness before issuing an IRN. This reduces errors and ensures your invoice meets tax requirements.
- Digital Signature: You’ll need to sign every e-invoice using a locally issued digital certificate. This step protects the authenticity of your data and prevents tampering.
- QR Code Embedding: After IRBM approves the invoice, you must include a QR code with the IRN in the version shared with your buyer. This allows anyone to verify the invoice status directly on MyInvois.
- 7-Year Retention: You must keep all e-invoice records for at least seven years, in case of audits or inspections by LHDN.
Understanding Invoice Validation and the IRN
When you submit an e-invoice through MyInvois, IRBM runs a validation process to check all required fields. If everything looks good, the system assigns an Invoice Reference Number (IRN) to confirm the invoice is approved and compliant.
Without this IRN, the invoice won’t be valid for tax reporting or claiming input tax credits.Which is why it’s important to make sure your e-invoice software supports XML or JSON file formats and has direct integration with MyInvois so validation happens automatically and without delays.
Get Your Business Ready for E-Invoicing
Getting your e-invoice format and fields right is a key step toward full compliance. But it’s not the only one. As Malaysia moves forward with the e-invoicing rollout, you’ll need to keep up with submission methods, validation steps, and system requirements.
Check out our Comprehensive Guide to E-Invoicing in Malaysia to see who needs to comply, when to start, and how to prepare your business.
Industry-Specific E-Invoicing Guides
E-invoicing requirements and rules apply to all businesses under the mandate. However, the implementation may look different depending on your business type. See how e-invoicing applies to your sector:
