E-Invoicing in Malaysia [2025 Requirements]

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Mandatory Electronic Invoicing in Malaysia

Learn how to get your company ready to exchange documents in accordance with regulations in Malaysia with the support of Comarch

Malaysia is on the Road to E-invoicing

To support growth of the digital economy, the government intends to implement e-Invoicing in stages in effort to enhance the efficiency of the country's tax administration management. The implementation of e-Invoicing will improve the quality of services and reduce compliance costs to taxpayers, while increasing the efficiency of business operations, as was announced by the Ministry of Finance.

Accredited Peppol Service Provider by

Who is obliged to use e-invoicing

Who is obliged to use e-invoicing in Malaysia?

The e-Invoicing mandate in Malysia was introduced in August 2024. Invoices need to be sent to the governmental MyHasil Platform (clearance model). Intermediaries (Service Providers) can be used to transmit invoices via API in UBL or JSON Format. The transmission is generally done separately, however it is possible to download the structured files directly via API.

Local Peppol Authority was established (Comarch is an accredited Peppol AP), however the use of the network is optional and only covers the transmission of the already cleared invoice to the end receiver.

Implementation timeline

The 2024 Finance Bill includes provisions modifying the timeline for introducing the e-invoicing mandate in Malaysia. It assumes the postponement of the initial stage of the e-invoicing obligation by two months. After the changes, the schedule for introducing the e-invoicing is as follows:

August 1st, 2024: e-invoicing regime introduction for taxpayers with turnover >100 million MYR
July 1st, 2025: The e-invoicing system will be implemented for taxpayers with an annual turnover or revenue between over 500,000 RM (~110,000 EUR) and 25 million RM (~5 million EUR)
January 1st, 2026: The e-invoicing requirement will extend to taxpayers with a yearly turnover or revenue between 150,000 RM (~35,000 EUR) and 500,000 RM (~110,000 EUR)
- Exemption: Businesses with an annual income below 150,000 RM (~35,000 EUR) will not be required to adopt e-invoicing.
B2C transactions reporting via e-Receipt, dates to be announced

E-invoicing process description

Issuers of invoices will be required to deliver them to government entities for verification and approval before sending them to recipients. Each invoice at this stage will be provided with a certificate with its serial number, which will be proof for both the issuer and the recipient that it has been issued correctly. An additional invoice verification method will require a QR code. Invoices will be exchanged mainly through the PEPPOL channel. The myTax portal will also be made available, which will enable manual issuing and receiving of e-invoices.

Archiving requirements for e‑Invoicing in Malaysia

The required storage period is 7 years. Storage abroad is allowed if the Director General of the Royal Malaysian Custom issues permission.

How integrity and authenticity may be ensured?

In Malaysia, integrity and authenticity can be verified thanks to invoice certificate with its serial number and QR codes.

Acts / Government sites - learn more

How can we help?

Comarch Malaysia Sdn. Bhd has ability to transfer and process orders from abroad markets and smoothly proceed with taxes organs. Comarch provides full coverage in terms of connectivity to the MDEC (Malaysia Digital Economy Corporation) which is used within the existing mandate.

Comarch is able to generate or convert e-invoice to 72 hours after release (a confirmation link will be generated). Comarch become fully accredited by the Malaysia Digital Economy Corporation (MDEC) as a Peppol Service Provider (SP).

Why is Comarch the best choice?

We have 20+ years of experience in carrying out various EDI, e-invoicing, and other document exchange projects around the world. In those years, we have successfully connected more than 130,000 entities from over 60 countries.

1. Legal compliance
Full compliance with the latest data exchange regulations and modern data transfer standards
2. Digitization
Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures
3. Individual approach
Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes
4.Security
Highest level of security for all sensitive and important company data

Do you want to know more?

If your company is based or has branches in Malaysia and you need to prepare your billing and tax systems to comply with the new requirements. Click on the button below to get in touch with one of our experts.

Achieve Global e-Invoicing Compliance with Comarch

Make sure your business meets international standards with the Comarch e-Invoicing platform, trusted in more than 60 countries. Enjoy hassle-free integration and continuous compliance updates.

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