Malaysia
LHDN eInvoicing + Peppol
Malaysia’s e-invoicing system, managed by LHDN via MyInvois, requires businesses to submit e-invoices in XML or JSON format for validation, with APIs supporting authentication, submission, retrieval, cancellation, and compliance tracking. To facilitate global interoperability, Malaysia also adopts the Peppol framework, a standardized e-invoicing network widely used in Europe and the Asia-Pacific. Peppol enables businesses to exchange invoices securely across borders through accredited Peppol Service Providers, ensuring compliance with both domestic and international standards. By integrating with Peppol, Malaysian businesses can seamlessly transact with global partners while adhering to local tax regulations.
SchemasCopied!
We currently support Malaysia’s LHDN e-Invoicing requirement, which is mandated by the Inland Revenue Board of Malaysia (LHDN).
"reporting_schema": [
{
"origin": "MY",
"scheme_id": "MY:LHDNM"
}
]Additionally, we support PEPPOL e-invoicing, which is managed by MDEC (Malaysia Digital Economy Corporation).
"exchange_schema": [
{
"origin": "MY",
"network": "PEPPOL",
"recipient_id": "0230:1231241421"
}
]PEPPOL provides a standardized framework for electronic document exchange, enabling seamless B2B and B2G transactions. Malaysia's e-invoicing framework comes with its own intricacies, including specific data formats, compliance rules, and submission processes. Let’s go through each of these in detail to ensure seamless integration and compliance.
Public Identifiers in MalaysiaCopied!
1. MY:TIN
Its the Tax Identification Number assigned by LHDN/Hasil for tax compliance and e-Invoicing in Malaysia. Apart from the issued TINs, LHDN allows some generic ones like:
-
General Public’s TIN →
"EI00000000010"-
Used for Malaysian individuals when only MyKad/MyTentera identification is provided.
-
Appears in:
-
Supplier, Buyer, Shipping Recipient TIN fields for individual transactions.
-
Buyer’s TIN in a consolidated e-Invoice.
-
Supplier’s TIN in a consolidated self-billed e-Invoice.
-
-
-
Foreign Buyer’s / Foreign Shipping Recipient’s TIN →
"EI00000000020"-
Assigned to foreign buyers or shipping recipients.
-
-
Foreign Supplier’s TIN →
"EI00000000030"-
Used for foreign suppliers in e-Invoicing.
-
-
Buyer’s TIN for Government and Other Entities →
"EI00000000040"-
Applicable for transactions involving:
-
Government & State Authorities
-
Government Agencies & Local Authorities
-
Statutory Bodies & Exempt Institutions (that are not assigned a regular TIN)
-
-
2. MY:SST – Sales & Service Tax ID used for businesses registered under Malaysia’s SST framework.
3. MY:BRN – Business Registration Number assigned to companies and entities in Malaysia.
4. MY:NRIC – National Registration Identity Card number for Malaysian individuals.
5. MY:Passport – Identification number for foreign individuals without an NRIC.
6. MY:ARMY – MyTentera ID used for military personnel.
7. MY:TTX – Malaysian Tourism Tax (TTX) identification number used for entities registered under the Tourism Tax System.
ReferencesCopied!
-
For Notes, show references pointing to its original document:
//Document Level
{
"reference_type": "invoice",
"reference_id": "INV-011",
"additional_reference_id": "71E88663PY17SQ9JZ48NYM0J10"
}2. For import and export transactions, it need certain documents to be mentioned:
//Document Level
{
"reference_type": "my_customs_import_form",
"reference_id": "E23456789123"
},
{
"reference_type": "my_incoterms",
"reference_id": "E23"
}3. When we specify party details in Malaysia, we need to provide 2 specific references:
//Party Level
{
"reference_type":"my_msic",
"reference_id":"98200"
},
{
"reference_type": "my_industry_description",
"reference_id": "E23456789123"
}4. For each items, there need to be a Classification provided:
//Line Item level
{
"reference_type": "my_item_classification_code",
"reference_id": "003"
}Other allowed values
-
Allowed
tax_typein Malaysia
|
Code |
Description |
|---|---|
|
01 |
Sales Tax |
|
02 |
Service Tax |
|
03 |
Tourism Tax |
|
04 |
High-Value Goods Tax |
|
05 |
Sales Tax on Low Value Goods |
|
06 |
Not Applicable |
|
E |
Tax exemption (where applicable) |
2. Allowed document_code in Malaysia:
|
Code |
Description |
|---|---|
|
01 |
Invoice |
|
02 |
Credit Note |
|
03 |
Debit Note |
|
04 |
Refund Note |
|
11 |
Self-billed Invoice |
|
12 |
Self-billed Credit Note |
|
13 |
Self-billed Debit Note |
|
14 |
Self-billed Refund Note |
3. Allowed uom in Malaysia
4. Allowed document_currency in Malaysia
5. Allowed county code in Malaysia
6. Allowed country in Malaysia
SamplesCopied!
1. Standard eInvoice
{
"reporting_schema": [
{
"origin": "MY",
"scheme_id": "MY:LHDNM"
}
],
"documents": [
{
"document_nature": "post_award",
"document_type": "invoice",
"document_code": "01",
"document_currency": "MYR",
"document_identifier": "INV12555-130",
"issue_date": "2025-02-21",
"issue_time": "14:12:33",
"timezone": "+0000",
"due_date": "2025-03-17",
"issuing_party": {
"party": {
"name": "Issuing Co.",
"address": {
"street_1": "Lot 66",
"street_2": "Bangunan Merdeka",
"city": "Kuala Lumpur",
"zip": "50480",
"county": "14",
"country": "MY"
},
"contact": {
"email": "general.ams@issuer.com",
"first_name": "Jony",
"last_name": "Ponski",
"phone": "+60-123456789"
}
},
"references": [
{
"reference_type": "my_msic",
"reference_id": "98200"
},
{
"reference_type": "my_industry_description",
"reference_id": "Industry"
}
],
"public_identifiers": [
{
"scheme_id": "MY:TIN",
"identifier": "01201901234567"
},
{
"scheme_id": "MY:BRN",
"identifier": "412342131231"
},
{
"scheme_id": "MY:SST",
"identifier": "W00001111111111"
}
]
},
"receiving_party": {
"party": {
"name": "Hebat Group 2",
"address": {
"street_1": "Lot 66",
"street_2": "Bangunan Merdeka",
"city": "Kuala Lumpur",
"zip": "50480",
"county": "14",
"country": "MY"
},
"contact": {
"email": "name@receiver.com",
"first_name": "First",
"last_name": "Last",
"phone": "+60-123456789"
}
},
"public_identifiers": [
{
"scheme_id": "MY:TIN",
"identifier": "C58662356060"
},
{
"scheme_id": "MY:BRN",
"identifier": "198001005849"
}
]
},
"invoice_line": [
{
"line_id": 1,
"description": "Office Chair - Ergonomic",
"quantity": 5,
"uom": "H87",
"unit_price": 250,
"taxes": [
{
"tax_type": "01",
"tax_rate": 6
}
],
"references": [
{
"reference_type": "my_item_classification_code",
"reference_id": "003"
}
]
},
{
"line_id": 2,
"description": "Standing Desk",
"quantity": 2,
"unit_price": 700,
"taxes": [
{
"tax_type": "02",
"tax_base_unit": 6,
"tax_per_unit": 84
},
{
"tax_type": "E",
"tax_rate": 0,
"exemption_reason": "reason",
"exemption_reason_code": "NA"
}
],
"references": [
{
"reference_type": "my_item_classification_code",
"reference_id": "003"
}
]
}
]
}
]
}2. Self-Billed eInvoice
{
"reporting_schema": [
{
"origin": "MY",
"scheme_id": "MY:LHDNM"
}
],
"documents": [
{
"document_nature": "post_award",
"document_type": "invoice",
"document_code": "11",
"document_currency": "MYR",
"document_identifier": "INV12555-130",
"issue_date": "2025-02-21",
"issue_time": "14:12:33",
"timezone": "+0000",
"due_date": "2025-03-17",
"issuing_party": {
"party": {
"name": "Issuing Co.",
"address": {
"street_1": "Lot 66",
"street_2": "Bangunan Merdeka",
"city": "Kuala Lumpur",
"zip": "50480",
"county": "14",
"country": "MY"
},
"contact": {
"email": "general.ams@issuer.com",
"first_name": "Jony",
"last_name": "Ponski",
"phone": "+60-123456789"
}
},
"references": [
{
"reference_type": "my_msic",
"reference_id": "98200"
},
{
"reference_type": "my_industry_description",
"reference_id": "Industry"
}
],
"public_identifiers": [
{
"scheme_id": "MY:TIN",
"identifier": "01201901234567"
},
{
"scheme_id": "MY:BRN",
"identifier": "412342131231"
},
{
"scheme_id": "MY:SST",
"identifier": "W00001111111111"
}
]
},
"receiving_party": {
"party": {
"name": "Hebat Group 2",
"address": {
"street_1": "Lot 66",
"street_2": "Bangunan Merdeka",
"city": "Kuala Lumpur",
"zip": "50480",
"county": "14",
"country": "MY"
},
"contact": {
"email": "name@receiver.com",
"first_name": "First",
"last_name": "Last",
"phone": "+60-123456789"
}
},
"public_identifiers": [
{
"scheme_id": "MY:TIN",
"identifier": "C58662356060"
},
{
"scheme_id": "MY:BRN",
"identifier": "198001005849"
}
]
},
"invoice_line": [
{
"line_id": 1,
"description": "Office Chair - Ergonomic",
"quantity": 5,
"uom": "H87",
"unit_price": 250,
"taxes": [
{
"tax_type": "01",
"tax_rate": 6
}
],
"references": [
{
"reference_type": "my_item_classification_code",
"reference_id": "003"
}
]
},
{
"line_id": 2,
"description": "Standing Desk",
"quantity": 2,
"unit_price": 700,
"taxes": [
{
"tax_type": "02",
"tax_base_unit": 6,
"tax_per_unit": 84
},
{
"tax_type": "E",
"tax_rate": 0,
"exemption_reason": "reason",
"exemption_reason_code": "NA"
}
],
"references": [
{
"reference_type": "my_item_classification_code",
"reference_id": "003"
}
]
}
]
}
]
}3. Notes
{
"reporting_schema": [
{
"origin": "MY",
"scheme_id": "MY:LHDNM"
}
],
"documents": [
{
"document_nature": "post_award",
"document_type": "invoice",
"document_code": "02",
"document_currency": "MYR",
"document_identifier": "INV12555-130",
"issue_date": "2025-02-21",
"issue_time": "14:12:33",
"timezone": "+0000",
"due_date": "2025-03-17",
"references": [
{
"reference_type": "invoice",
"reference_id": "INV-011",
"additional_reference_id": "71E88663PY17SQ9JZ48NYM0J10"
}
],
"issuing_party": {
"party": {
"name": "Issuing Co.",
"address": {
"street_1": "Lot 66",
"street_2": "Bangunan Merdeka",
"city": "Kuala Lumpur",
"zip": "50480",
"county": "14",
"country": "MY"
},
"contact": {
"email": "general.ams@issuer.com",
"first_name": "Jony",
"last_name": "Ponski",
"phone": "+60-123456789"
}
},
"references": [
{
"reference_type": "my_msic",
"reference_id": "98200"
},
{
"reference_type": "my_industry_description",
"reference_id": "Industry"
}
],
"public_identifiers": [
{
"scheme_id": "MY:TIN",
"identifier": "01201901234567"
},
{
"scheme_id": "MY:BRN",
"identifier": "412342131231"
},
{
"scheme_id": "MY:SST",
"identifier": "W00001111111111"
}
]
},
"receiving_party": {
"party": {
"name": "Hebat Group 2",
"address": {
"street_1": "Lot 66",
"street_2": "Bangunan Merdeka",
"city": "Kuala Lumpur",
"zip": "50480",
"county": "14",
"country": "MY"
},
"contact": {
"email": "name@receiver.com",
"first_name": "First",
"last_name": "Last",
"phone": "+60-123456789"
}
},
"public_identifiers": [
{
"scheme_id": "MY:TIN",
"identifier": "C58662356060"
},
{
"scheme_id": "MY:BRN",
"identifier": "198001005849"
}
]
},
"invoice_line": [
{
"line_id": 1,
"description": "Office Chair - Ergonomic",
"quantity": 5,
"uom": "H87",
"unit_price": 250,
"taxes": [
{
"tax_type": "01",
"tax_rate": 6
}
],
"references": [
{
"reference_type": "my_item_classification_code",
"reference_id": "003"
}
]
},
{
"line_id": 2,
"description": "Standing Desk",
"quantity": 2,
"unit_price": 700,
"taxes": [
{
"tax_type": "02",
"tax_base_unit": 6,
"tax_per_unit": 84
},
{
"tax_type": "E",
"tax_rate": 0,
"exemption_reason": "reason",
"exemption_reason_code": "NA"
}
],
"references": [
{
"reference_type": "my_item_classification_code",
"reference_id": "003"
}
]
}
]
}
]
}4. Export eInvoice
{
"reporting_schema": [
{
"origin": "MY",
"scheme_id": "MY:LHDNM"
}
],
"documents": [
{
"document_nature": "post_award",
"document_type": "invoice",
"document_code": "01",
"document_currency": "AED",
"exchange_rate": 1.2,
"document_identifier": "INV12555-130",
"issue_date": "2025-02-21",
"issue_time": "14:12:33",
"timezone": "+0000",
"due_date": "2025-03-17",
"references": [
{
"reference_type": "my_incoterms",
"reference_id": "E23"
}
],
"issuing_party": {
"party": {
"name": "Issuing Co.",
"address": {
"street_1": "Lot 66",
"street_2": "Bangunan Merdeka",
"city": "Kuala Lumpur",
"zip": "50480",
"county": "14",
"country": "MY"
},
"contact": {
"email": "general.ams@issuer.com",
"first_name": "Jony",
"last_name": "Ponski",
"phone": "+60-123456789"
}
},
"references": [
{
"reference_type": "my_msic",
"reference_id": "98200"
},
{
"reference_type": "my_industry_description",
"reference_id": "Industry"
}
],
"public_identifiers": [
{
"scheme_id": "MY:TIN",
"identifier": "01201901234567"
},
{
"scheme_id": "MY:BRN",
"identifier": "412342131231"
},
{
"scheme_id": "MY:SST",
"identifier": "W00001111111111"
}
]
},
"receiving_party": {
"party": {
"name": "Receiving Company ",
"address": {
"street_1": "Karama",
"city": "Dubai",
"county": "17",
"country": "AE"
},
"contact": {
"email": "name@receiver.com",
"first_name": "First",
"last_name": "Last",
"phone": "+60-123456789"
}
},
"public_identifiers": [
{
"scheme_id": "MY:TIN",
"identifier": "EI00000000020"
},
{
"scheme_id": "MY:BRN",
"identifier": "NA"
}
]
},
"invoice_line": [
{
"line_id": 1,
"description": "Office Chair - Ergonomic",
"quantity": 5,
"uom": "H87",
"unit_price": 250,
"taxes": [
{
"tax_type": "01",
"tax_rate": 6
}
],
"references": [
{
"reference_type": "my_item_classification_code",
"reference_id": "003"
}
]
},
{
"line_id": 2,
"description": "Standing Desk",
"quantity": 2,
"unit_price": 700,
"taxes": [
{
"tax_type": "02",
"tax_base_unit": 6,
"tax_per_unit": 84
},
{
"tax_type": "E",
"tax_rate": 0,
"exemption_reason": "reason",
"exemption_reason_code": "NA"
}
],
"references": [
{
"reference_type": "my_item_classification_code",
"reference_id": "003"
}
]
}
]
}
]
}{5. Consolidated eInvoice
{
"reporting_schema": [
{
"origin": "MY",
"scheme_id": "MY:LHDNM"
}
],
"documents": [
{
"document_nature": "post_award",
"document_type": "invoice",
"document_code": "01",
"document_currency": "MYR",
"document_identifier": "INV12555-130",
"issue_date": "2025-02-21",
"issue_time": "14:12:33",
"timezone": "+0000",
"due_date": "2025-03-17",
"references": [
{
"reference_type": "my_incoterms",
"reference_id": "E23"
}
],
"issuing_party": {
"party": {
"name": "Issuing Co.",
"address": {
"street_1": "Lot 66",
"street_2": "Bangunan Merdeka",
"city": "Kuala Lumpur",
"zip": "50480",
"county": "14",
"country": "MY"
},
"contact": {
"email": "general.ams@issuer.com",
"first_name": "Jony",
"last_name": "Ponski",
"phone": "+60-123456789"
}
},
"references": [
{
"reference_type": "my_msic",
"reference_id": "98200"
},
{
"reference_type": "my_industry_description",
"reference_id": "Industry"
}
],
"public_identifiers": [
{
"scheme_id": "MY:TIN",
"identifier": "01201901234567"
},
{
"scheme_id": "MY:BRN",
"identifier": "412342131231"
},
{
"scheme_id": "MY:SST",
"identifier": "W00001111111111"
}
]
},
"receiving_party": {
"party": {
"name": "General Public ",
"address": {
"street_1": "Lot 66",
"street_2": "Bangunan Merdeka",
"city": "Kuala Lumpur",
"zip": "50480",
"county": "14",
"country": "MY"
}
},
"public_identifiers": [
{
"scheme_id": "MY:TIN",
"identifier": "EI00000000010"
},
{
"scheme_id": "MY:NRIC",
"identifier": "NA"
}
]
},
"invoice_line": [
{
"line_id": 1,
"description": "Office Chair - Ergonomic",
"quantity": 5,
"uom": "H87",
"unit_price": 250,
"taxes": [
{
"tax_type": "01",
"tax_rate": 6
}
],
"references": [
{
"reference_type": "my_item_classification_code",
"reference_id": "004"
}
]
}
]
}
]
}