Malaysia e-Invoicing Compliance Updates

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Invoicing in Malaysia Highlights

Malaysia’s tax compliance is managed by the Inland Revenue Board of Malaysia (IRBM), with a standard GST rate of 6% (reintroduced in 2015). E-invoicing is voluntary but set to become mandatory for large taxpayers by August 2025 under the MyInvois system.

Requirements Snapshot

Tax Overview

Tax Type: SST (Sales and Service Tax)
Tax Authority: Inland Revenue Board of Malaysia (IRBM)
Current tax rates: Standard: 6%, Sales tax: 5% or 10%
Currency: Malaysian Ringgit (MYR)

Archival Overview

Legal archiving period: 7 years
Archive Location: Allowed under certain conditions

e-Signature Overview

e-Signature required: Yes, Digital signature is required

Business-to-Business (B2B)

Model: Post-audit model from January 2024
e-invoicing obligations: Mandatory from August 2025
B2B invoicing Government Platform: MyInvois
Invoice issuance requirements: From January 1, 2024: MyInvois or Peppol
Invoice reception requirements: Until December 31, 2025: Peppol
B2B invoice formats: UBL 2.1 structure in XML/JSON format

Business-to-Government (B2G)

e-invoicing obligations: Mandatory from August 2025
B2G invoicing Government Platform: MyInvois
Invoice issuance requirements: Via MyInvois
Invoice reception requirements: Via MyInvois
B2G invoice formats: UBL 2.1 structure in XML/JSON format

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