---
title: "Malaysia — LHDN MyInvois · clearance model"
description: "Malaysia e-invoicing: LHDN MyInvois real-time clearance phased Aug 2024 → Jan 2026. Threshold raised to RM 1m turnover; below is exempt."
canonical: "https://docs.get-flowie.com/compliance/my"
source: "https://docs.get-flowie.com/compliance/my.html"
---

# Malaysia — LHDN MyInvois · clearance model

Compliance · 🇲🇾 Malaysia Live mandate

# Malaysia — LHDN MyInvois · clearance model

MyInvois clearance · phased rollout completing Jan 2026 (RM 1m floor) — regulator: [Inland Revenue Board of Malaysia (LHDN / IRBM)](<https://www.hasil.gov.my>). _Facts last refreshed: 2026-07-13._

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction **directly** where we hold national accreditation, **or via a vetted local partner** registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same `POST /v1/documents/send`. 

## TL;DR

  * Malaysia mandates **real-time clearance** through LHDN's MyInvois portal — the seller submits, LHDN validates, and a **UUID + QR code** are returned for embedding on the invoice.
  * Phased by turnover: > RM 100m (Aug 2024), > RM 25m (Jan 2025), > RM 5m (Jul 2025), > **RM 1m (Jan 2026)**.
  * December 2025: cabinet **raised the floor to RM 1m** (was RM 500k) and cancelled the originally-planned 5th wave for < RM 500k taxpayers.
  * Each phase has a **6-month relaxation period** with consolidated invoicing allowed and no penalties for late submission.
  * Format: **UBL 2.1 with MY CIUS** ; covers B2B, B2C, B2G, self-billed, and cross-border.



## Deadlines

Date| Who| What  
---|---|---  
**2024-08-01**|  Turnover > RM 100 m| Wave 1 mandatory.  
**2025-01-01**|  Turnover RM 25–100 m| Wave 2 mandatory.  
**2025-07-01**|  Turnover RM 5–25 m| Wave 3 mandatory.  
**2026-01-01**|  Turnover RM 1–5 m| Wave 4 mandatory — final wave.  
Cancelled| Turnover < RM 1m| Wave 5 cancelled in December 2025; SMEs below RM 1m are exempt.  
  
## Background

Malaysia's **MyInvois** programme, operated by LHDN/IRBM, is a hard clearance regime modelled on Latin American CTC. Sellers submit each invoice to MyInvois in UBL 2.1 (or via a free LHDN portal for low-volume taxpayers); LHDN validates business rules and TIN registrations in real time; a successful clearance returns a **UUID** \+ a QR code that the seller embeds on the printable invoice. Without that UUID the invoice has no legal effect for tax.

Each wave has come with a 6-month _relaxation period_ during which businesses can issue consolidated month-end invoices for B2B/B2C and incur no Section 120 penalties. After relaxation, fines run from RM 200 to RM 20,000 per non-compliant document.

In December 2025, the cabinet approved an SME exemption: turnover below **RM 1 million** is now exempt (the threshold was raised from RM 500k), and the originally-planned Wave 5 capturing < RM 500k businesses was cancelled. Wave 4 (1 January 2026) covers RM 1–5 m and is therefore the final wave.

## Format profile

  * **UBL 2.1 with MY CIUS** (also accepts JSON variants).
  * Seller and buyer **TIN** (Malaysian Tax Identification Number, 13 chars) mandatory.
  * **SST registration number** required if the seller is SST-registered.
  * Validation includes TIN registration check, business code (MSIC), classification code per LHDN catalogue.
  * B2C: consolidated invoice allowed (one per month) unless the buyer requests an individual e-invoice.



## Required fields

  * seller.tinstring (13 chars)required

Malaysian TIN — prefix `IG/OG/PG/EI/...` \+ digits.

  * seller.brnstringrequired

Business Registration Number (SSM).

  * seller.msicCodestring (5 digits)required

Malaysia Standard Industrial Classification of the seller's main activity.

  * buyer.tinstring (13 chars)required for B2B

Buyer TIN; LHDN validates registration.




## Public sector (B2G)

_Combined private + public flow — no dedicated B2G hub for this country._

## B2B reporting / clearance

**LHDN MyInvois** — Real-time clearance for B2B/B2C/B2G/self-billed/cross-border. Invoice not legal until cleared.

Lifecycle status| Reported as  
---|---  
`submitted`| Invoice posted to MyInvois — pending validation.  
`valid`| UUID + QR returned; invoice may be delivered to buyer.  
`invalid`| Validation failed; correct and resubmit.  
`cancelled`| Cancellation accepted within 72h of clearance.  
`rejected`| Buyer-initiated rejection (within 72h).  
  
## Error codes

Code| Meaning| Fix  
---|---|---  
`BadStructure`| Invoice schema validation failed.| Compare against the LHDN UBL profile; common cause is missing classification or MSIC code.  
`DuplicateSubmission`| Same invoice submitted twice.| MyInvois deduplicates by document number per seller TIN; verify before retrying.  
`DS302`| TIN not registered with LHDN.| Verify the buyer TIN through MyInvois TIN search before sending.  
  
## Testing in sandbox

What you want to test| How  
---|---  
Malaysia happy path| Sender TIN `IG12345678901`, recipient any registered MY TIN in Flowie sandbox; UUID echoed back.  
  
## FAQ

### Is Peppol used in Malaysia?

Not for the LHDN clearance. Malaysia operates a national MyInvois platform with its own UBL profile. Some interoperability with Peppol is on LHDN's roadmap but not yet live.

## References

**Primary sources** (government / regulator / standards body):

  * [LHDN · IRBM E-Invoice](<https://www.hasil.gov.my/en/e-invoice/>) — Tax authority e-invoicing landing page.
  * [MyInvois portal](<https://myinvois.hasil.gov.my>) — Production clearance portal.



**Industry analyses** (vendor trackers — useful for cross-referencing):

  * [RTC Suite · RM 1m threshold (Dec 2025)](<https://rtcsuite.com/malaysias-new-rm1-million-e-invoicing-threshold-a-focused-update/>) — Industry analysis — Wave 5 cancellation.
  * [ClearTax · Malaysia e-invoicing phases](<https://www.cleartax.com/my/en/different-phases-implementation-timelines-einvoicing-malaysia>) — Industry tracker.