Malaysia E-Invoicing and Fiscalization Mandates

Malaysia has implemented a mandatory e-invoicing system through LHDNM's MyInvois program. This section outlines the mandate requirements affecting businesses operating in Malaysia.

LHDNM MyInvois eInvoicing

The Lembaga Hasil Dalam Negeri Malaysia (LHDNM) introduced the MyInvois electronic invoicing mandate with a phased rollout, establishing a clearance-based system for tax compliance.

What is MyInvois?

MyInvois is Malaysia's mandatory e-invoicing platform that requires businesses to generate, submit, and store electronic invoices and related documents (credit notes, debit notes, refund notes, and self-billed documents) through LHDNM-compliant solutions. All invoices must be submitted to the MyInvois Portal for validation before being considered valid tax documents.

Regulatory Framework

Who Must Comply?

How It Works

The Malaysian e-invoicing system uses a clearance model:

All invoices require submission through an accredited Service Provider (SP) or directly via the MyInvois Portal.

Document Types

Key Requirements

Tax Types

Malaysia supports multiple tax types for line items:

Cancellation Rules

Issued e-invoices can be cancelled within 72 hours of the issuance date and time. After this window, adjustments must be made through credit notes or debit notes.

Implementation

For official compliance timelines and specifications, refer to the LHDNM MyInvois SDK.

LHDNM MyInvois E-Invoicing with Flick

The LHDNM MyInvois system requires businesses to submit electronic invoices for validation through accredited Service Providers (SPs) or the MyInvois Portal directly.

What is MyInvois?

MyInvois is Malaysia's centralized e-invoicing platform operated by LHDNM (Inland Revenue Board of Malaysia). It validates all electronic invoices before they are considered legally valid tax documents. Flick acts as an accredited Service Provider (SP), handling the submission and validation process on behalf of your business.

The Clearance Model

MyInvois uses a pre-clearance model where every invoice must be validated before delivery:

Standard Invoice Flow

1. Supplier creates the invoice with all mandatory fields
2. Invoice is submitted to MyInvois via Flick's API
3. MyInvois validates the invoice against LHDNM business rules
4. If valid, MyInvois returns a UUID and Long ID
5. Invoice is delivered to the buyer (optionally via PEPPOL)
6. Buyer can verify the invoice using the QR code

Self-Billed Invoice Flow

1. Buyer creates a self-billed invoice for the supplier
2. Invoice is submitted to MyInvois via Flick's API with supplier details
3. MyInvois validates and issues a UUID
4. Supplier is notified and can view the document

Service Provider (SP) Integration

Flick is registered as a Service Provider (Flick Solutions Sdn. Bhd.) with LHDNM. To use Flick as your SP, you must:

Prerequisites

Obtaining Client Credentials

To obtain client_id and client_secret from LHDNM, submit a request via email to sdkmyinvois@hasil.gov.my with:

1. Tax Identification Number (TIN) — excluding Employer's (E) No.
2. New Business Registration Number
3. Company Name
4. Company Email Address
5. Name of SP as Flick Solutions Sdn. Bhd.

Integration Lifecycle

Document Delivery

Flick supports multiple transport modes for delivering validated invoices:

Set the transport_mode header when submitting invoices to specify your preferred delivery method.

Key Components

UUID and Long ID

After validation, MyInvois assigns:

• UUID: Unique identifier for the document within the MyInvois system
• Long ID: Extended identifier used for document verification and QR code generation

QR Code

Validated invoices include a QR code that allows buyers and authorities to verify the document's authenticity against the MyInvois Portal.

Cancellation Window

Issued e-invoices can be cancelled within 72 hours of the issuance date and time using the Cancel API. After this period, adjustments must be made through credit notes or debit notes.

Standards and Format

For detailed API integration steps and code samples, refer to the eInvoicing Lifecycle and Examples sections.

LHDNM Invoice Datapoints

These are the datapoints used in the LHDNM e-invoicing API for generating and submitting invoices in Malaysia through the MyInvois system.

Top-Level Invoice Fields

ID

Requirement: Mandatory
Type: String (limit: 50 chars)

Unique Invoice Reference Number. This should be sequential within your system.

{
  "ID": "INV12345"
}

Rules:

• Must be unique within your system
• Should follow a sequential pattern
• Maximum 50 characters

IssueDate

Requirement: Mandatory
Type: Date (YYYY-MM-DD)

Date on which the invoice was issued.

{
  "IssueDate": "2024-01-26"
}

Rules:

• Must be in ISO 8601 format: YYYY-MM-DD

IssueTime

Requirement: Mandatory
Type: Time (HH:MM:ssZ)

Time at which the invoice was issued. Must be in UTC format.

{
  "IssueTime": "15:30:00Z"
}

Rules:

• Must be in UTC format with Z suffix

InvoiceTypeCode

Requirement: Mandatory
Type: Enum

Document type to be specified.

{
  "InvoiceTypeCode": "01"
}

Standard Document Types:

Self-Billed Document Types:

InvoiceTotal

Requirement: Optional
Type: Number

If you want to apply rounding to keep the total aligned, pass the total of the invoice including all taxes.

{
  "InvoiceTotal": 127.20
}

DocumentCurrencyCode

Requirement: Mandatory
Type: String (3 chars)

Currency in which the invoice was issued. Default value is MYR.

{
  "DocumentCurrencyCode": "MYR"
}

Rules:

• Must be a valid ISO 4217 currency code
• Default is MYR
• If not MYR, TaxExchangeRate must be provided

TaxExchangeRate

Requirement: Conditional
Type: Number

Rate at which non-Malaysian currency will be converted into Malaysian Ringgit. Required when DocumentCurrencyCode is not MYR.

{
  "DocumentCurrencyCode": "USD",
  "TaxExchangeRate": 4.75
}

InvoiceDocumentReference

Requirement: Conditional
Type: Array

Required for Credit Notes (02), Debit Notes (03), and Refund Notes (04). References the original document being adjusted.

{
  "InvoiceDocumentReference": [{
    "UUID": "71E88663PY17SQ9JZ48NYM0J10",
    "InternalID": "INV12345"
  }]
}

Customer Party — CustomerParty

Contains information about the customer to whom the invoice is being issued. Used for standard invoices (01–04).

LegalName

Requirement: Mandatory
Type: String (limit: 300 chars)

Official name of the customer.

CustomerTIN

Requirement: Mandatory
Type: String (limit: 14 chars)

Tax Identification Number of the customer.

Special TIN Values:

• EI00000000010 — For General Public
• EI00000000020 — For Foreign Buyer / Foreign Shipping Recipient

Customer Identification

At least one of the following is mandatory:

CustomerSST

Requirement: Optional
Type: String (limit: 35 chars)

SST Registration Number, if the customer is SST registered.

Address Fields

Contact Fields

Full CustomerParty Example

{
  "CustomerParty": {
    "LegalName": "Hebat Group",
    "CustomerTIN": "C25845632100",
    "CustomerBRN": "202121111111",
    "CityName": "Kuala Lumpur",
    "PostalZone": "50480",
    "CountrySubentityCode": "14",
    "AddressLines": [
      "Lot 66"
    ],
    "CountryCode": "MYS",
    "Telephone": "+60-123456789"
  }
}

Supplier Party — SupplierParty

Used for self-billed invoices (11–14). Contains information about the supplier against whom the document is being issued.

SupplierParty Fields

{
  "SupplierParty": {
    "LegalName": "Amazon Inc",
    "SupplierTIN": "EI00000000030",
    "SupplierBRN": "NA",
    "CityName": "Seattle",
    "PostalZone": "50000",
    "CountrySubentityCode": "17",
    "AddressLines": [
      "National Landing",
      "Crystal City",
      "Virginia"
    ],
    "CountryCode": "USA",
    "Telephone": "+60-123456789",
    "MSICCode": "46413",
    "Industry": "Wholesale of clothing"
  }
}

Delivery Details — DeliveryDetails

Requirement: Optional
Type: Object

Details of the recipient to whom the invoice is being delivered.

ShipmentCharges Schema

{
  "DeliveryDetails": {
    "RecipientName": "Hebat Group",
    "RecipientTIN": "C25845632100",
    "RecipientBRN": "202121111111",
    "CityName": "Kuala Lumpur",
    "PostalZone": "50480",
    "CountrySubentityCode": "14",
    "AddressLines": ["Lot 66"],
    "CountryCode": "MYS",
    "ShipmentID": "TRN-INQ-001",
    "ShipmentCharges": [{
      "Amount": 100,
      "Reason": "Shipment Charges from KL to MK"
    }]
  }
}

Line Items — InvoiceLines[]

An array of items included in the invoice. At least one item is mandatory.

Description

Requirement: Mandatory
Type: String (limit: 300 chars)

Item name or description.

InvoicedQuantity

Requirement: Mandatory
Type: Number

Quantity of items.

UOM

Requirement: Optional
Type: String
Default: C62

Unit of measure. See LHDNM unit types for valid codes.

PriceAmount

Requirement: Mandatory
Type: Number

Unit price of items.

LineTaxes

Requirement: Mandatory
Type: Array

Taxes applied to the line item. Each tax entry requires:

Tax Type Codes:

{
  "LineTaxes": [
    {
      "TaxType": "01",
      "TaxBaseUnit": 1,
      "TaxPerUnit": 10
    },
    {
      "TaxType": "E",
      "TaxRate": 0,
      "TaxExemptionReason": "Exempt New Means of Transport"
    }
  ]
}

ClassificationCode

Requirement: Mandatory
Type: Array of Strings (each limit: 3 chars)

The 3-digit classification codes for the item. See LHDNM classification codes.

Line-Level Discounts and Charges

Both are optional arrays with the same schema:

Full InvoiceLine Example

{
  "InvoiceLines": [
    {
      "Description": "Laptop Peripherals",
      "InvoicedQuantity": 1,
      "PriceAmount": 17,
      "LineTaxes": [
        {
          "TaxType": "01",
          "TaxBaseUnit": 1,
          "TaxPerUnit": 10
        },
        {
          "TaxType": "E",
          "TaxRate": 0,
          "TaxExemptionReason": "Exempt New Means of Transport"
        }
      ],
      "ClassificationCode": ["001", "002", "003"]
    }
  ]
}

Document-Level Discounts and Charges

Discounts

Requirement: Optional
Type: Array

Document-level discounts applied to the overall invoice total.

Charges

Requirement: Optional
Type: Array

Document-level charges or fees applied to the overall invoice total.

Both share the same schema:

{
  "Discounts": [{
    "Amount": 100,
    "Reason": "Flat Discount"
  }],
  "Charges": [{
    "Amount": 50,
    "Reason": "Service Fee Charged"
  }]
}

Prepayments

Requirement: Optional
Type: Array

Prepayments related to the invoice.

{
  "Prepayments": [{
    "PaymentID": "REC1012",
    "Amount": 100,
    "Date": "2024-01-10",
    "Time": "12:00:00Z"
  }]
}

Additional Fields

CustomsImportForm

Requirement: Conditional
Type: String (limit: 19 chars)

Unique identifier assigned on the Declaration of Goods Imported. No special characters allowed.

Incoterms

Requirement: Optional
Type: String (limit: 3 chars)

International trade rules defining buyer and supplier responsibilities. No special characters allowed.

Additional Resources

• eInvoicing Lifecycle — Step-by-step API integration guide
• Examples — Complete invoice examples
• LHDNM MyInvois SDK — Official documentation
• MSIC Codes — Business classification codes
• State Codes — Malaysian state codes

LHDNM eInvoicing Lifecycle

This guide covers the complete lifecycle of e-invoicing in Malaysia, from onboarding through to invoice submission, retrieval, cancellation, and webhook integration via the Flick API.

Overview

The LHDNM e-invoicing lifecycle covers the full range of operations:

1. Onboard Flick as Your Service Provider

Register your business with Flick as your intermediary system for MyInvois. This generates an access token for trusted communication on your behalf.

Prerequisites

• Valid TIN from LHDNM
• client_id and client_secret obtained from LHDNM (see Introduction)
• Business registration details

Request

Endpoint: POST /api/einvoice/onboard

Headers:

• x-flick-auth-key: Your Flick API key
• Content-Type: application/json

{
  "registered_name": "ABC Demo Company Sdn. Bhd.",
  "tin_number": "C12345678910",
  "other_ids": {
    "brn": "202001234567",
    "sst": "A01-2345-67891012"
  },
  "msic_code": "20121",
  "industry": "Manufacture of fertilizers",
  "city": "Kuala Lumpur",
  "street": "Jalan Alor",
  "state": "14",
  "country": "MYS",
  "contact_number": "+60-123456789",
  "client_id": "dcf589e3-d1bb-4f2e-83d2-d5cb4ee1bfcf",
  "client_secret": "34bf56fc-bf02-41cb-af5e-4c0e22ee49f5"
}

Request Fields

other_ids Fields (provide all applicable):

Response

{
  "status": "success",
  "message": "Successfully Onboarded & Access Token generated for ABC Demo Company Sdn. Bhd.",
  "data": {
    "supplier_uuid": "f4b173a9-9f0f-4850-b682-762290885fee"
  }
}

The supplier_uuid returned must be used as a header in all subsequent API calls.

2. Validate Taxpayer's TIN

Validate a TIN and related ID before adding it to an invoice.

Request

Endpoint: POST /api/einvoice/validate-tin

Headers:

• x-flick-auth-key: Your Flick API key
• supplier_uuid: Your supplier UUID from onboarding
• Content-Type: application/json

{
  "tin_number": "C25845632020",
  "id_type": "NRIC",
  "id_value": "770625015324"
}

Request Fields

Response

{
  "status": "success",
  "message": "TIN & NRIC ID validated successfully"
}

3. Submit an Invoice

Submit a single e-invoice for validation and clearance through MyInvois.

Request

Endpoint: POST /api/einvoice/generate/invoice

Headers:

• x-flick-auth-key: Your Flick API key
• supplier_uuid: Your supplier UUID
• transport_mode: Delivery method (e.g., peppol)
• Content-Type: application/json

{
  "ID": "INV12345",
  "IssueDate": "2024-01-26",
  "IssueTime": "15:30:00Z",
  "InvoiceTypeCode": "01",
  "DocumentCurrencyCode": "MYR",
  "CustomerParty": {
    "LegalName": "Hebat Group",
    "CustomerTIN": "C25845632100",
    "CustomerBRN": "202121111111",
    "CityName": "Kuala Lumpur",
    "PostalZone": "50480",
    "CountrySubentityCode": "14",
    "AddressLines": ["Lot 66"],
    "CountryCode": "MYS",
    "Telephone": "+60-123456789"
  },
  "InvoiceLines": [
    {
      "Description": "Laptop Peripherals",
      "InvoicedQuantity": 1,
      "PriceAmount": 17,
      "LineTaxes": [
        {
          "TaxType": "01",
          "TaxBaseUnit": 1,
          "TaxPerUnit": 10
        }
      ],
      "ClassificationCode": ["001", "002", "003"]
    }
  ]
}

Response

{
  "status": "submitted",
  "data": {
    "submissionResponse": {
      "submissionUid": "GJ49979N7RCV2KAXDCH6ZK0J10",
      "acceptedDocuments": [
        {
          "uuid": "FRSS37P7NSM94970DCH6ZK0J10",
          "invoiceCodeNumber": "INV12345"
        }
      ],
      "rejectedDocuments": []
    }
  }
}

4. Submit Invoices in Bulk

Submit multiple invoices in a single API call. The request body is an array of documents, each following the same schema as a single invoice submission.

Request

Endpoint: POST /api/einvoice/generate/invoice/bulk

Headers: Same as single invoice submission.

[{
  "ID": "INV12345",
  "IssueDate": "2024-01-26",
  "IssueTime": "15:30:00Z",
  "InvoiceTypeCode": "01",
  "DocumentCurrencyCode": "MYR",
  "CustomerParty": {
    "LegalName": "Hebat Group",
    "CustomerTIN": "C25845632100",
    "CustomerBRN": "202121111111",
    "CityName": "Kuala Lumpur",
    "PostalZone": "50480",
    "CountrySubentityCode": "14",
    "AddressLines": ["Lot 66"],
    "CountryCode": "MYS",
    "Telephone": "+60-123456789"
  },
  "InvoiceLines": [
    {
      "Description": "Laptop Peripherals",
      "InvoicedQuantity": 1,
      "PriceAmount": 17,
      "LineTaxes": [
        {
          "TaxType": "01",
          "TaxBaseUnit": 1,
          "TaxPerUnit": 10
        }
      ],
      "ClassificationCode": ["001", "002", "003"]
    }
  ]
}]

5. Report Consolidated Invoices

Report consolidated invoices for general public (B2C) transactions. The CustomerParty uses the General Public TIN (EI00000000010).

Request

Endpoint: POST /api/einvoice/generate/invoice/consolidated

Headers: Same as single invoice submission.

{
  "ID": "INV12345",
  "IssueDate": "2024-01-26",
  "IssueTime": "15:30:00Z",
  "InvoiceTypeCode": "01",
  "DocumentCurrencyCode": "MYR",
  "CustomerParty": {
    "LegalName": "General Public",
    "CustomerTIN": "EI00000000010",
    "CustomerBRN": "NA",
    "CityName": "NA",
    "CountrySubentityCode": "17",
    "AddressLines": ["NA"],
    "CountryCode": "MYS",
    "Telephone": "NA"
  },
  "InvoiceLines": [
    {
      "Description": "INV1 - INV99",
      "InvoicedQuantity": 1,
      "PriceAmount": 17,
      "LineTaxes": [
        {
          "TaxType": "01",
          "TaxBaseUnit": 1,
          "TaxPerUnit": 10
        }
      ],
      "ClassificationCode": ["001", "002", "003"]
    }
  ]
}

6. Submit a Self-Billed Invoice

Submit a self-billed e-invoice. Uses SupplierParty instead of CustomerParty, and document type codes 11–14.

Request

Endpoint: POST /api/einvoice/generate/self-billed-invoice

Headers: Same as single invoice submission.

{
  "ID": "SBINV-14003",
  "IssueDate": "2024-07-17",
  "IssueTime": "01:40:00Z",
  "InvoiceTypeCode": "11",
  "DocumentCurrencyCode": "USD",
  "TaxExchangeRate": 4.75,
  "CustomsImportForm": "1312312",
  "Incoterms": "CIF",
  "SupplierParty": {
    "LegalName": "Amazon Inc",
    "SupplierTIN": "EI00000000030",
    "SupplierBRN": "NA",
    "CityName": "Seattle",
    "PostalZone": "50000",
    "CountrySubentityCode": "17",
    "AddressLines": [
      "National Landing",
      "Crystal City",
      "Virginia"
    ],
    "CountryCode": "USA",
    "Telephone": "+60-123456789",
    "MSICCode": "46413",
    "Industry": "Wholesale of clothing"
  },
  "InvoiceLines": [
    {
      "Description": "Item 2",
      "InvoicedQuantity": 1,
      "PriceAmount": 50000,
      "LineTaxes": [
        {
          "TaxType": "01",
          "TaxBaseUnit": 1,
          "TaxPerUnit": 10
        }
      ],
      "ClassificationCode": ["001", "002", "003"]
    }
  ]
}

7. Self-Billed Invoices in Bulk

Submit multiple self-billed invoices in a single call. Request body is an array of documents following the self-billed schema.

Request

Endpoint: POST /api/einvoice/generate/self-billed/bulk

Headers: Same as single invoice submission.

8. Report Consolidated Self-Billed Invoices

Report consolidated self-billed documents. Uses the General Public TIN for the supplier.

Request

Endpoint: POST /api/einvoice/generate/self-billed/consolidated

Headers: Same as single invoice submission.

9. Get Document Details from LHDNM

Retrieve the full details of a submitted document from the MyInvois system.

Request

Endpoint: GET /api/einvoice/get-document/{uuid}

Headers:

• x-flick-auth-key: Your Flick API key
• supplier_uuid: Your supplier UUID

Response

{
  "uuid": "T9Z4ZES3SQFESQ0P3N4FXA1J10",
  "submissionUid": "74980SSDSHF87KD33N4FXA1J10",
  "longId": "EEXA83PNNMJADQPH3N4FXA1J10MoVOEi1719427109",
  "typeName": "Self-billed Invoice",
  "typeVersionName": "Version 1",
  "issuerTin": "C51231412",
  "issuerName": "Demo Company SDN. BHD",
  "receiverId": "C23234234",
  "receiverName": "Demo Receiver SDN. BHD",
  "dateTimeReceived": "2024-06-26T18:38:29Z",
  "dateTimeValidated": "2024-06-26T18:38:32Z",
  "totalExcludingTax": 120,
  "totalDiscount": 0,
  "totalNetAmount": 120,
  "totalPayableAmount": 127.2,
  "status": "Valid",
  "documentStatusReason": null,
  "cancelDateTime": null,
  "rejectRequestDateTime": null,
  "validationResults": {
    "status": "Valid",
    "validationSteps": [
      {
        "status": "Valid",
        "name": "Step03-Duplicated Submission Validator"
      },
      {
        "status": "Valid",
        "name": "Step-07. Code Field Validator"
      },
      {
        "status": "Valid",
        "name": "Step14-Taxpayer Profile Validator"
      }
    ]
  },
  "internalId": "SBINV-14003",
  "dateTimeIssued": "2024-06-25T17:40:00Z"
}

10. Cancel a Document

Cancel an already issued e-document. Cancellation is only allowed within 72 hours of the issuance date and time.

Request

Endpoint: POST /api/einvoice/cancel

Headers:

• x-flick-auth-key: Your Flick API key
• supplier_uuid: Your supplier UUID
• Content-Type: application/json

{
  "uuid": "5YS7R96D4X110AS9HCD8D13J10",
  "status": "cancelled",
  "reason": "Wrong buyer details"
}

Request Fields

Response

{
  "status": "success",
  "data": {
    "uuid": "5YS7R96D4X1S0AS9HCD8D13J10",
    "status": "Cancelled"
  }
}

11. Get Invoices from Suppliers

Query LHDNM for documents recently issued against your business. Limited to documents issued within the last 30 days.

Request

Endpoint: GET /api/einvoice/supplier-invoices

Headers:

• x-flick-auth-key: Your Flick API key
• supplier_uuid: Your supplier UUID

Query Parameters

Response

{
  "status": "success",
  "data": [{
    "uuid": "216e7b91-dc17-4316-85dd-2afc913cd630",
    "submissionUID": "1bc5e22a-07c9-47dd-9ec4-26032e5dfa21",
    "internalId": "PZ-234-A",
    "typeName": "invoice",
    "issuerTin": "C25845632100",
    "issuerName": "AMS Setia Jaya Sdn. Bhd.",
    "receiverName": "AMS Setia Jaya Sdn. Bhd.",
    "dateTimeIssued": "2021-02-13T13:15:00Z",
    "totalSales": 10.10,
    "totalDiscount": 50.00,
    "netAmount": 100.70,
    "total": 124.09,
    "status": "Valid"
  }],
  "metadata": {
    "totalPages": 1,
    "totalCount": 1
  }
}

12. Reject a Document

Reject a document that was issued against your business.

Request

Endpoint: POST /api/einvoice/reject

Headers:

• x-flick-auth-key: Your Flick API key
• supplier_uuid: Your supplier UUID
• Content-Type: application/json

{
  "uuid": "5YS7R96D4X1S0AS9HCD8D13J10",
  "status": "rejected",
  "reason": "Wrong buyer details"
}

Request Fields

Response

{
  "status": "success",
  "data": {
    "uuid": "5YS7R96D4X1S0AS9HCD8D13J10",
    "status": "Rejected"
  }
}

Webhooks

Flick supports three webhook endpoints for real-time notifications about document status changes.

Status Change Webhook

Listen for status updates on documents you have issued or that have been issued against you.

Webhook URL: POST {your_url}

{
  "eventType": "statusChange",
  "uuid": "5YS7R96D4X1S0AS9HCD8D13J10",
  "longId": "FjeaQo89YgVcRbS4dNpWzX1UjLkPvT6Ygt9eD1b4mc5...",
  "internalId": "PZ-234-A",
  "status": "cancelled",
  "cancelDateTime": "2021-02-25T01:59:10Z",
  "rejectRequestDateTime": "2021-02-25T01:59:10Z",
  "documentStatusReason": "Wrong buyer details"
}

Cancellation Request Webhook

Listen for cancellation requests from your recipients.

Webhook URL: POST {your_url}/document/cancel

{
  "uuid": "5YS7R96D4X1S0AS9HCD8D13J10",
  "longId": "FjeaQo89YgVcRbS4dNpWzX1UjLkPvT6Ygt9eD1b4mc5...",
  "internalId": "PZ-234-A",
  "status": "valid",
  "rejectRequestDateTime": "2021-02-25T01:59:10Z",
  "documentStatusReason": "Wrong buyer details"
}

Rejection Status Webhook

Listen for updates on your rejection requests.

Webhook URL: POST {your_url}/document/reject

{
  "uuid": "5YS7R96D4X1S0AS9HCD8D13J10",
  "longId": "FjeaQo89YgVcRbS4dNpWzX1UjLkPvT6Ygt9eD1b4mc5...",
  "internalId": "PZ-234-A",
  "status": "cancelled",
  "cancelDateTime": "2021-02-25T01:59:10Z",
  "rejectRequestDateTime": "2021-02-25T01:59:10Z",
  "documentStatusReason": "Wrong buyer details"
}

Integration Checklist

• Obtain client_id and client_secret from LHDNM
• Onboard with Flick as your SP (POST /api/einvoice/onboard)
• Save your supplier_uuid for subsequent calls
• Test TIN validation in sandbox
• Submit a test invoice and verify response
• Set up webhook endpoints for status notifications
• Test cancellation flow (within 72h window)
• Switch to production URLs when ready

Additional Resources

• Invoice Datapoints — Complete field reference
• Examples — Working invoice examples
• LHDNM MyInvois SDK — Official documentation

Malaysia E-Invoicing Examples

Complete collection of LHDNM-compliant invoice examples covering standard invoices, self-billed invoices, consolidated invoices, and various transaction scenarios.

Standard Invoices

Standard Commercial Invoice

A typical B2B commercial invoice with sales tax.

Key Features:

• Invoice Type Code: 01 (Invoice)
• Sales Tax applied per unit
• Full customer information with TIN and BRN
• Delivery details with shipment charges

{
  "ID": "INV12345",
  "IssueDate": "2024-01-26",
  "IssueTime": "15:30:00Z",
  "InvoiceTypeCode": "01",
  "DocumentCurrencyCode": "MYR",
  "CustomerParty": {
    "LegalName": "Hebat Group",
    "CustomerTIN": "C25845632100",
    "CustomerBRN": "202121111111",
    "CityName": "Kuala Lumpur",
    "PostalZone": "50480",
    "CountrySubentityCode": "14",
    "AddressLines": ["Lot 66"],
    "CountryCode": "MYS",
    "Telephone": "+60-123456789"
  },
  "DeliveryDetails": {
    "RecipientName": "Hebat Group",
    "RecipientTIN": "C25845632100",
    "RecipientBRN": "202121111111",
    "CityName": "Kuala Lumpur",
    "PostalZone": "50480",
    "CountrySubentityCode": "14",
    "AddressLines": ["Lot 66"],
    "CountryCode": "MYS",
    "Telephone": "+60-123456789",
    "ShipmentID": "TRN-INQ-001",
    "ShipmentCharges": [{
      "Amount": 100,
      "Reason": "Shipment Charges from KL to MK"
    }]
  },
  "InvoiceLines": [
    {
      "Description": "Laptop Peripherals",
      "InvoicedQuantity": 1,
      "PriceAmount": 17,
      "LineTaxes": [
        {
          "TaxType": "01",
          "TaxBaseUnit": 1,
          "TaxPerUnit": 10
        },
        {
          "TaxType": "E",
          "TaxRate": 0,
          "TaxExemptionReason": "Exempt New Means of Transport"
        }
      ],
      "ClassificationCode": ["001", "002", "003"]
    }
  ]
}

Response

{
  "status": "submitted",
  "data": {
    "submissionResponse": {
      "submissionUid": "GJ49979N7RCV2KAXDCH6ZK0J10",
      "acceptedDocuments": [
        {
          "uuid": "FRSS37P7NSM94970DCH6ZK0J10",
          "invoiceCodeNumber": "INV12345"
        }
      ],
      "rejectedDocuments": []
    }
  }
}

Invoice with Tax Exemption

An invoice where some items are exempt from tax.

Key Features:

• Mix of taxable and exempt items
• Tax exemption reason required for type E

{
  "ID": "INV12346",
  "IssueDate": "2024-02-15",
  "IssueTime": "10:00:00Z",
  "InvoiceTypeCode": "01",
  "DocumentCurrencyCode": "MYR",
  "CustomerParty": {
    "LegalName": "Tech Solutions Sdn. Bhd.",
    "CustomerTIN": "C98765432100",
    "CustomerBRN": "202234567890",
    "CityName": "Petaling Jaya",
    "CountrySubentityCode": "10",
    "AddressLines": ["Unit 5, Block A, Jalan SS2/72"],
    "CountryCode": "MYS",
    "Telephone": "+60-198765432"
  },
  "InvoiceLines": [
    {
      "Description": "Software License - Annual",
      "InvoicedQuantity": 5,
      "PriceAmount": 500,
      "LineTaxes": [
        {
          "TaxType": "02",
          "TaxRate": 0.06
        }
      ],
      "ClassificationCode": ["001"]
    },
    {
      "Description": "Training Materials",
      "InvoicedQuantity": 10,
      "PriceAmount": 50,
      "LineTaxes": [
        {
          "TaxType": "E",
          "TaxRate": 0,
          "TaxExemptionReason": "Educational materials exempt under Schedule A"
        }
      ],
      "ClassificationCode": ["002"]
    }
  ]
}

Invoice with Discounts and Charges

An invoice with both line-level and document-level discounts and charges.

{
  "ID": "INV12347",
  "IssueDate": "2024-03-01",
  "IssueTime": "09:00:00Z",
  "InvoiceTypeCode": "01",
  "DocumentCurrencyCode": "MYR",
  "Discounts": [{
    "Amount": 200,
    "Reason": "Bulk purchase discount"
  }],
  "Charges": [{
    "Amount": 50,
    "Reason": "Express processing fee"
  }],
  "CustomerParty": {
    "LegalName": "Global Trading Sdn. Bhd.",
    "CustomerTIN": "C11223344550",
    "CustomerBRN": "202345678901",
    "CityName": "George Town",
    "CountrySubentityCode": "07",
    "AddressLines": ["88, Jalan Penang"],
    "CountryCode": "MYS",
    "Telephone": "+60-174567890"
  },
  "InvoiceLines": [
    {
      "Description": "Office Furniture - Executive Desk",
      "InvoicedQuantity": 10,
      "PriceAmount": 1500,
      "LineTaxes": [
        {
          "TaxType": "01",
          "TaxRate": 0.10
        }
      ],
      "ClassificationCode": ["003"],
      "Discounts": [{
        "Amount": 100,
        "Reason": "Loyalty discount per unit"
      }]
    }
  ]
}

Self-Billed Invoices

Self-Billed Invoice — Foreign Supplier

A self-billed invoice for a foreign supplier with currency exchange.

Key Features:

• Invoice Type Code: 11 (Self-Billed Invoice)
• Foreign currency (USD) with TaxExchangeRate
• SupplierParty instead of CustomerParty
• Foreign Supplier TIN: EI00000000030
• Customs import form and Incoterms included

{
  "ID": "SBINV-14003",
  "IssueDate": "2024-07-17",
  "IssueTime": "01:40:00Z",
  "InvoiceTypeCode": "11",
  "DocumentCurrencyCode": "USD",
  "TaxExchangeRate": 4.75,
  "CustomsImportForm": "1312312",
  "Incoterms": "CIF",
  "SupplierParty": {
    "LegalName": "Amazon Inc",
    "SupplierTIN": "EI00000000030",
    "SupplierBRN": "NA",
    "CityName": "Seattle",
    "PostalZone": "50000",
    "CountrySubentityCode": "17",
    "AddressLines": [
      "National Landing",
      "Crystal City",
      "Virginia"
    ],
    "CountryCode": "USA",
    "Telephone": "+60-123456789",
    "MSICCode": "46413",
    "Industry": "Wholesale of clothing"
  },
  "InvoiceLines": [
    {
      "Description": "Item 2",
      "InvoicedQuantity": 1,
      "PriceAmount": 50000,
      "LineTaxes": [
        {
          "TaxType": "01",
          "TaxBaseUnit": 1,
          "TaxPerUnit": 10
        },
        {
          "TaxType": "E",
          "TaxRate": 0,
          "TaxExemptionReason": "Exempt New Means of Transport"
        }
      ],
      "ClassificationCode": ["001", "002", "003"]
    }
  ]
}

Consolidated Invoices

Consolidated Invoice for General Public

A consolidated invoice aggregating multiple B2C transactions. Uses the General Public TIN.

Key Features:

• Customer TIN: EI00000000010 (General Public)
• Multiple line items representing aggregated invoice ranges
• Customer details set to NA

{
  "ID": "CONS-001",
  "IssueDate": "2024-01-26",
  "IssueTime": "15:30:00Z",
  "InvoiceTypeCode": "01",
  "DocumentCurrencyCode": "MYR",
  "CustomerParty": {
    "LegalName": "General Public",
    "CustomerTIN": "EI00000000010",
    "CustomerBRN": "NA",
    "CityName": "NA",
    "CountrySubentityCode": "17",
    "AddressLines": ["NA"],
    "CountryCode": "MYS",
    "Telephone": "NA"
  },
  "InvoiceLines": [
    {
      "Description": "INV1 - INV99",
      "InvoicedQuantity": 1,
      "PriceAmount": 17,
      "LineTaxes": [
        {
          "TaxType": "01",
          "TaxBaseUnit": 1,
          "TaxPerUnit": 10
        }
      ],
      "ClassificationCode": ["001", "002", "003"]
    },
    {
      "Description": "INV99 - INV199",
      "InvoicedQuantity": 1,
      "PriceAmount": 17,
      "LineTaxes": [
        {
          "TaxType": "01",
          "TaxBaseUnit": 1,
          "TaxPerUnit": 10
        }
      ],
      "ClassificationCode": ["001", "002", "003"]
    }
  ]
}

Credit Notes

Credit Note Referencing Original Invoice

A credit note adjusting a previously issued invoice.

Key Features:

• Invoice Type Code: 02 (Credit Note)
• InvoiceDocumentReference linking to original invoice UUID and ID

{
  "ID": "CR12345",
  "IssueDate": "2024-02-01",
  "IssueTime": "10:00:00Z",
  "InvoiceTypeCode": "02",
  "DocumentCurrencyCode": "MYR",
  "InvoiceDocumentReference": [{
    "UUID": "FRSS37P7NSM94970DCH6ZK0J10",
    "InternalID": "INV12345"
  }],
  "CustomerParty": {
    "LegalName": "Hebat Group",
    "CustomerTIN": "C25845632100",
    "CustomerBRN": "202121111111",
    "CityName": "Kuala Lumpur",
    "PostalZone": "50480",
    "CountrySubentityCode": "14",
    "AddressLines": ["Lot 66"],
    "CountryCode": "MYS",
    "Telephone": "+60-123456789"
  },
  "InvoiceLines": [
    {
      "Description": "Laptop Peripherals - Return",
      "InvoicedQuantity": 1,
      "PriceAmount": 17,
      "LineTaxes": [
        {
          "TaxType": "01",
          "TaxBaseUnit": 1,
          "TaxPerUnit": 10
        }
      ],
      "ClassificationCode": ["001", "002", "003"]
    }
  ]
}

Invoice with Prepayments

Invoice Referencing Advance Payments

An invoice with prepayment records.

{
  "ID": "INV12350",
  "IssueDate": "2024-04-01",
  "IssueTime": "08:00:00Z",
  "InvoiceTypeCode": "01",
  "DocumentCurrencyCode": "MYR",
  "Prepayments": [{
    "PaymentID": "REC1012",
    "Amount": 500,
    "Date": "2024-03-15",
    "Time": "12:00:00Z"
  }],
  "CustomerParty": {
    "LegalName": "Premium Supplies Sdn. Bhd.",
    "CustomerTIN": "C55667788990",
    "CustomerBRN": "202456789012",
    "CityName": "Johor Bahru",
    "CountrySubentityCode": "01",
    "AddressLines": ["12, Jalan Danga"],
    "CountryCode": "MYS",
    "Telephone": "+60-167890123"
  },
  "InvoiceLines": [
    {
      "Description": "Industrial Equipment",
      "InvoicedQuantity": 2,
      "PriceAmount": 5000,
      "LineTaxes": [
        {
          "TaxType": "01",
          "TaxRate": 0.10
        }
      ],
      "ClassificationCode": ["004"]
    }
  ]
}

Cancellation

Cancel a Document (Within 72 Hours)

Cancel a previously issued document. Must be done within 72 hours of issuance.

{
  "uuid": "FRSS37P7NSM94970DCH6ZK0J10",
  "status": "cancelled",
  "reason": "Wrong buyer details"
}

Response

{
  "status": "success",
  "data": {
    "uuid": "FRSS37P7NSM94970DCH6ZK0J10",
    "status": "Cancelled"
  }
}

Reference Tables

Document Type Codes

Tax Type Codes

Special TIN Values

Best Practices

1. Always validate the buyer's TIN before including it in an invoice
2. Use sequential invoice reference numbers
3. Set up webhook endpoints to monitor document status changes
4. Test thoroughly in the sandbox environment before going live
5. Remember the 72-hour cancellation window — use credit/debit notes for later adjustments
6. For consolidated invoices, aggregate B2C transactions and report periodically
7. Keep supplier_uuid secure — it authenticates all your API calls

Additional Resources

• Invoice Datapoints — Complete field reference
• eInvoicing Lifecycle — API integration guide
• LHDNM MyInvois SDK — Official documentation