E-INVOICE GUIDELINE (VERSION 3.

0)

E-INVOICE GUIDELINE
INLAND REVENUE BOARD OF MALAYSIA
This guideline is issued under section 134A of the Income Tax Act 1967

(DATE OF PUBLICATION: 28 JUNE 2024)

TABLE OF CONTENT
TABLE OF CONTENT..................................................................................................... 1
SUMMARY OF CHANGES ............................................................................................. 3
ABBREVIATION .............................................................................................................. 5
LIST OF TABLES ............................................................................................................ 6
LIST OF FIGURES .......................................................................................................... 7
ABOUT THE GUIDELINE ............................................................................................... 8
1.0 INTRODUCTION ....................................................................................................... 9
1.1 About e-Invoice ................................................................................................ 9
1.2 Benefits of Adopting e-Invoice........................................................................ 10
1.3 Transaction Types.......................................................................................... 11
1.4 Scenarios and Types of e-Invoices ................................................................ 11
1.5 e-Invoice Implementation Timeline................................................................. 13
1.6 Exemptions from implementing e-Invoice ...................................................... 16
2.0 GETTING READY FOR E-INVOICE ....................................................................... 19
2.1 e-Invoice Overview Workflow ......................................................................... 19
2.2 e-Invoice Model .............................................................................................. 19
2.3 e-Invoice model via MyInvois Portal ............................................................... 21
2.3.1 Pre-Submission – e-Invoice Submission Requirements ....................... 22
2.3.2 Step 1 – Creation and Submission ....................................................... 23
2.3.3 Step 2 – e-Invoice Validation................................................................ 24

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2.3.4 Step 3 – Notification ............................................................................. 25

2.3.5 Step 4 – Sharing of e-Invoice / visual representation ........................... 25
2.3.6 Step 5, 6 and 7 – Rejection or Cancellation ......................................... 26
2.3.7 Step 8 – Storing e-Invoices .................................................................. 28
2.3.8 Step 9 – Reporting and Dashboard Services for Taxpayers ................ 29
2.4 e-Invoice model via API ................................................................................. 30
2.4.1 Pre-Submission – e-Invoice Submission Requirements ....................... 32
2.4.2 Step 1 – Submission ............................................................................ 32
2.4.3 Step 2 – e-Invoice Validation................................................................ 33
2.4.4 Step 3 – Sharing of e-Invoice / visual representation ........................... 33
2.4.5 Step 4, 5 and 6 – Rejection and Cancellation ...................................... 34
2.4.6 Step 7 – Storing e-Invoices .................................................................. 37
2.4.7 Step 8 – Reporting and Dashboards Services for Taxpayer ................ 37
2.5 Validation ...................................................................................................... 38
2.6 Sharing of e-Invoice information between IRBM and Royal Malaysian Customs
Department (RMCD) ...................................................................................... 42
3.0 DATA SECURITY AND PRIVACY MONITORING BY IRBM .................................. 43
4.0 ASSESSING READINESS OF E-INVOICE ............................................................. 44
APPENDIX 1 – LIST OF REQUIRED FIELDS FOR E-INVOICE .................................. 45
APPENDIX 2 – LIST OF MANDATORY AND OPTIONAL FIELDS UNDER ANNEXURE
TO THE E-INVOICE ............................................................................ 54
GLOSSARY ............................................................................................................. 57

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SUMMARY OF CHANGES
This e-Invoice Guideline (Version 3.0) replaces the e-Invoice Guideline (Version 2.3)
issued on 6 April 2024. The key changes made to this Guideline are summarised in the
table below:

Paragraph in Changes In This Guideline (Version 3.0)

e-Invoice
Guideline Paragraph Item Reference
(Version 2.3)

Abbreviation Abbreviation Addition Clarification

1.3 1.3 Rephrased Clarification

1.6.8 1.6.8
Addition Clarification
1.6.9 1.6.9

Figure 2.1 Figure 2.1

Figure 2.2 Figure 2.2
Figure 2.3 Figure 2.3
Updated diagram Editorial change
Figure 2.7 Figure 2.7
Figure 2.11 Figure 2.11
Figure 2.14 Figure 2.14

2.3.2 2.3.2 Addition Clarification

2.3.5 2.3.5 Addition Clarification

2.4.4 2.4.4 Addition Clarification

- 2.5
Addition Clarification
- 2.6

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Paragraph in Changes In This Guideline (Version 3.0)

e-Invoice
Guideline Paragraph Item Reference
(Version 2.3)

Appendix 1 Appendix 1
Rephrased Clarification
Appendix 2 Appendix 2

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ABBREVIATION

No. Term Definition

1. API Application Programming Interface
2. B2B Business-to-Business
3. B2C Business-to-Consumer
4. B2G Business-to-Government
5. ERP Enterprise Resource Planning
6. FTA Free Trade Agreement
7. IRBM Inland Revenue Board of Malaysia
8. JSON JavaScript Object Notation
9. MSIC Malaysia Standard Industrial Classification
10. MSME Micro, Small and Medium-sized Enterprises
11. SDK Software Development Kit
12. SSM Companies Commission of Malaysia
13. SST Sales Tax and Service Tax
14. TIN Tax Identification Number
15. UBL2.1 Universal Business Language Version 2.1
16. XML Extensible Markup Language

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LIST OF TABLES
Table 1.1 – Targeted taxpayers for each implementation target date ........................... 13
Table 2.1 – Types of mechanism and key features ....................................................... 20
Table 2.2 – List of document validation rules ................................................................ 41
Appendix Table 1 – List of data fields required to issue an e-Invoice ............................ 53
Appendix Table 2 – List of mandatory and optional fields under Annexure ................... 56
Glossary Table 1 ........................................................................................................... 61

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LIST OF FIGURES
Figure 1.1 – What an e-Invoice is and what an e-Invoice is not .................................... 10
Figure 2.1 – Typical workflow of e-Invoice in Malaysia.................................................. 19
Figure 2.2 – Overall e-Invoice workflow via MyInvois Portal and/or API ....................... 21
Figure 2.3 – e-Invoice workflow via MyInvois Portal ...................................................... 22
Figure 2.4 – e-Invoice creation and submission workflow (MyInvois Portal) ................. 24
Figure 2.5 – e-Invoice validation workflow (MyInvois Portal) ......................................... 24
Figure 2.6 – e-Invoice notification workflow (MyInvois Portal) ....................................... 25
Figure 2.7 – Sharing of e-Invoice workflow (MyInvois Portal) ........................................ 26
Figure 2.8 – e-Invoice rejection and cancellation workflow (MyInvois Portal) ................ 28
Figure 2.9 – Storing of e-Invoice workflow (MyInvois Portal)......................................... 29
Figure 2.10 – Reporting & Dashboards workflow (MyInvois Portal) .............................. 29
Figure 2.11 – e-Invoice model workflow via API ............................................................ 31
Figure 2.12 – e-Invoice submission workflow (API) ....................................................... 32
Figure 2.13 – e-Invoice validation workflow (API) ......................................................... 33
Figure 2.14 – Sharing of e-Invoice workflow (API) ........................................................ 34
Figure 2.15 – e-Invoice rejection and cancellation workflow (API) ................................ 36
Figure 2.16 – Storing of e-Invoice workflow (API) ......................................................... 37
Figure 2.17 – Reporting and Dashboards workflow (API) ............................................. 38

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ABOUT THE GUIDELINE

This Guideline addresses the scope of implementation of the e-Invoice, which covers:

• The simplified e-Invoice concepts by presenting them in a clear and accessible

manner for taxpayers to easily understand and implement.

• Step-by-step guidance on key aspects of e-Invoice, including implementation,

compliance, and recordkeeping, to ensure taxpayers can follow a structured
approach in meeting their obligations.

• Practical examples to illustrate real-life scenarios, demonstrating how e-Invoice

requirements can be applied in different business contexts.

• Guidance to assist taxpayers in assessing their readiness for e-Invoice

implementation and monitor compliance.

• Common questions and concerns that taxpayers may have regarding e-Invoice,
offering clear explanations and solutions to common challenges. Additional
guidance may be issued periodically on certain issues or industry matters. In
addition, additional support documentation such as Software Development Kit
(SDK), training materials and assistance from Inland Revenue Board of Malaysia
(IRBM) to further aid stakeholders in understanding and implementing e-Invoice
will be made available.

The appendices to this document form part and parcel of this e-Invoice Guideline. The
information provided in the appendices serves as a guidance to taxpayers on the
mandatory and optional data fields that are required for an e-Invoice.

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1.0 INTRODUCTION

To support the growth of the digital economy, the Government intends to implement
e-Invoice in stages in an effort to enhance the efficiency of Malaysia’s tax
administration management. It is in line with the Twelfth Malaysia Plan, where the
focus is on strengthening the digital services infrastructure and digitalising the tax
administration.

The e-Invoice will enable near real-time validation and storage of transactions,
catering to Business-to-Business (B2B), Business-to-Consumer (B2C) and
Business-to-Government (B2G) transactions.

1.1 About e-Invoice

An e-Invoice is a digital representation of a transaction between a supplier and

a buyer. e-Invoice replaces paper or electronic documents such as invoices,
credit notes, and debit notes.

An e-Invoice contains the same essential information as traditional document,

for example, supplier’s and buyer’s details, item description, quantity, price
excluding tax, tax, and total amount, which records transaction data for daily
business operations.

Figure 1.1 explains what an e-Invoice is and what an e-Invoice is not:

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Figure 1.1 – What an e-Invoice is and what an e-Invoice is not

1.2 Benefits of Adopting e-Invoice

The implementation of e-Invoice not only provides seamless experience to

taxpayers, but also improves business efficiency and increases tax compliance.
Overall benefits include:

1. Unified invoicing process through the streamlining of transaction document

creation, and submission of data electronically to IRBM. The automation of
data entry for transactions reduces manual efforts and human errors;

2. Facilitate tax return filing through seamless system integration for efficient
and accurate tax reporting;

3. For larger businesses, the adoption of e-Invoice enables the streamlining of

operations, resulting enhanced efficiency and significant time as well as cost
savings through automated processes, seamless data integration, and
improved invoice management; and

4. For micro, small and medium-sized enterprises (MSMEs), the phased

implementation offers a progressive and manageable transition to e-Invoice,
allowing MSMEs to align their financial reporting and processes to be
digitalised with industry standards, ensuring that MSMEs to adapt over a
longer period and mitigating potential disruptions.

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1.3 Transaction Types

e-Invoice covers typical transaction types such as B2B, B2C, and B2G. For B2G
transactions, the e-Invoice flow will be similar to B2B.

e-Invoice applies to all persons in Malaysia.

All individuals and legal entities are required to comply with e-Invoice
requirement, including:

1. Association;
2. Body of persons;
3. Branch;
4. Business trust;
5. Co-operative societies;
6. Corporations;
7. Limited liability partnership;
8. Partnership;
9. Property trust fund;
10. Property trust;
11. Real estate investment trust;
12. Representative office and regional office;
13. Trust body; and
14. Unit trust.

1.4 Scenarios and Types of e-Invoices

The e-Invoice model ensures a comprehensive and standardised approach to

generation, transmission, and recordkeeping of transaction documents.
Transactions that fall under e-Invoice implementation are driven by the following
scenarios and invoice types.

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Scenarios requiring e-Invoice to be issued:

1. Proof of Income: This document is issued whenever a sale or other

transaction is made to recognise income of taxpayers; and

2. Proof of Expense: This type of document covers purchases made or other

spending by taxpayers. It also includes returns and discounts. It can also be
used to correct or subtract an income receipt in terms of the amounts
documented. In addition, there are certain circumstances where taxpayers
would have to issue self-billed e-Invoice to document an expense such as
foreign transactions. For example, if the taxpayer acquired goods and/or
services from foreign supplier and received an invoice from the foreign
supplier who does not use Malaysia’s MyInvois System, the taxpayer would
be required to issue a self-billed e-Invoice to document the expense.

Types of e-Invoices to be issued:

1. Invoice: A commercial document that itemises and records a transaction

between a Supplier and Buyer, including issuance of self-billed e-Invoice to
document an expense.

2. Credit Note: A credit note is issued by Suppliers to correct errors, apply

discounts, or account for returns in a previously issued e-Invoice with the
purpose of reducing the value of the original e-Invoice. This is used in
situations where the reduction of the original e-Invoice does not involve
return of monies to the Buyer;

3. Debit Note: A debit note is issued to indicate additional charges on a

previously issued e-Invoice; and

4. Refund Note: A refund note e-Invoice is a document issued by a Supplier

to confirm the refund of the Buyer’s payment. This is used in situations where
there is a return of monies to the Buyer.

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Further details on the types of e-Invoices to be issued are outlined in the

Glossary section.

Example 1

Mr. Jamal (Supplier) made a sale of 200 office chairs to Greenz Sdn. Bhd.
(Buyer) and had issued an e-Invoice for the transaction. Greenz Sdn. Bhd. paid
RM2,000 for the 200 chairs (at RM10 per chair). However, 8 units of the office
chairs received by Greenz Sdn. Bhd. were faulty and had been returned. Mr.
Jamal issued a refund note e-Invoice of RM80 (i.e., RM10 X 8 faulty chairs) to
document the refunded amount.

1.5 e-Invoice Implementation Timeline

e-Invoice will be implemented in phases to ensure smooth transition. The roll-

out of e-Invoice has been planned with careful consideration, taking into account
the turnover or revenue thresholds, to provide businesses with sufficient time to
adapt.

Below is the mandatory e-Invoice implementation timeline:

No. Targeted Taxpayers Implementation Date

1. Taxpayers with an annual turnover or 1 August 2024

revenue of more than RM100 million

2. Taxpayers with an annual turnover or 1 January 2025

revenue of more than RM25 million and
up to RM100 million

3. All other taxpayers 1 July 2025

Table 1.1 – Targeted taxpayers for each implementation target date

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The annual turnover or revenue for the implementation of e-Invoice will be

determined based on the following:

1. Taxpayers with audited financial statements: Based on annual turnover or

revenue stated in the statement of comprehensive income in the audited
financial statements for financial year 2022.

2. Taxpayers without audited financial statements: Based on annual revenue

reported in the tax return for year of assessment 2022.

3. In the event of a change of accounting year end for financial year 2022, the
taxpayer’s turnover or revenue will be pro-rated to a 12-month period for
purposes of determining the e-Invoice implementation date.

Kindly note that for the purposes of the above determination, the annual turnover
or revenue will be based on 2022’s audited financial statements or tax return, as
the case may be. Once the taxpayer’s e-Invoice implementation timeline has
been determined, any changes to the taxpayer’s annual turnover or revenue in
subsequent years will not change the taxpayer’s obligations to implement
e-Invoice based on the above-mentioned implementation timeline.

For clarity, the compliance obligation is from the issuance of e-Invoice

perspective. In other words, taxpayers who are within the annual turnover or
revenue threshold as mentioned in Table 1.1 are required to issue and submit
e-Invoice for IRBM’s validation according to the implementation timeline.

Any e-Invoice created and issued on or after the implementation date would be
required to be an e-Invoice issued in accordance with the requirements set by
IRBM. Invoices issued prior to e-Invoice implementation date applicable to the
taxpayers are not required to be converted into e-Invoice.

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As the compliance obligation of issuing e-Invoice lies with the Supplier (or the
Buyer in the case of self-billed e-invoice), taxpayers may receive either normal
receipt (if the Supplier has yet to implement e-Invoice in accordance with the
implementation timeline) or validated e-Invoice during the transitional period,
until full implementation has been in place.

Nonetheless, taxpayers can opt to voluntarily participate in the implementation

of e-Invoice at an earlier date, regardless of their annual turnover or revenue.

For new businesses or operations commencing from the year 2023 onwards,
the e-Invoice implementation date is 1 July 2025.

Example 2

Company AZY changes the close of its accounting period from 30 June to 31
December. The original accounting period for financial year (FY) 2022 is from
1.7.2021 until 30.06.2022. The new accounting period after the change for
FY2022 is from 1.7.2021 until 31.12.2022 (18 months). Based on the FY2022
audited accounts for 18 months, its annual turnover is RM60 million. The
12-month average turnover of Company AZY for FY2022 is RM40 million (RM60
million / 18 months x 12 months) and confirmation on the mandatory e-Invoice
implementation date for Company AZY is 1 January 2025.

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1.6 Exemptions from implementing e-Invoice

1.6.1 For the purposes of e-Invoice, the following persons are currently
exempted from issuing e-Invoice (including issuance of self-billed
e-Invoice):

(a) Ruler and Ruling Chief 1

(b) Former Ruler and Ruling Chief 2

(c) Consort of a Ruler of a State having the title of Raja Perempuan,

Sultanah, Tengku Ampuan, Raja Permaisuri, Tengku Permaisuri or
Permaisuri

(d) Consort of a Former Ruler of a State previously having the title of Raja
Perempuan, Sultanah, Tengku Ampuan, Raja Permaisuri, Tengku
Permaisuri or Permaisuri

(e) Government

(f) State government and state authority

(g) Government authority

(h) Local authority

(i) Statutory authority and statutory body

(j) Facilities provided by the above government, authority or body

(e.g., hospital, clinic, multipurpose hall, etc.)

(k) Consular offices and diplomatic officers, consular officers and

consular employees

(l) Individual who is not conducting business

1As defined in Section 76 of the Income Tax Act 1967

2As defined in Section 76 of the Income Tax Act 1967 (excluding a former Governor or Yang di-Pertua
Negara of a State)

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1.6.2 Hence, the above-mentioned persons are not required to issue an

e-Invoice (including self-billed e-Invoice). For tax purposes, the receipts
issued by the above-mentioned persons would be used as proof of
expense.

1.6.3 For clarity, Suppliers who provide goods or services to the persons listed
in Section 1.6.1 above are required to issue e-Invoice, in accordance with
the implementation timeline in Section 1.5.

1.6.4 However, in relation to transactions with persons in Section 1.6.1 (a), (b),
(c), (d) and (k) above, Suppliers are allowed to replace the Buyer’s details
with the information stated in Table 3.4 of the e-Invoice Specific Guideline.

1.6.5 In relation to transactions with persons in Section 1.6.1 (e), (f), (g), (h), (i)
and (j) above, Suppliers are allowed to input Buyer’s TIN field with the
general TIN assigned in Appendix 1 of the e-Invoice Specific Guideline.

1.6.6 The exemption in Section 1.6.1 will only be applicable to said persons.
Any entities (e.g., companies, limited liability partnership, etc.) owned by
the above-mentioned persons would still be required to implement
e-Invoice, in accordance with the e-Invoice implementation timeline in
Section 1.5.

1.6.7 Notwithstanding the exemption, the above-mentioned persons are

welcomed to implement e-Invoice, supporting the Government’s digital
initiative.

1.6.8 The IRBM acknowledged there are various challenges in issuing

e-Invoices for certain types of income or expense. To ease the adoption
of e-Invoice, an e-Invoice (including self-billed e-Invoice) is not required
for the following:

(a) Employment income.

(b) Pension.

(c) Alimony.

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(d) Distribution of dividend in specific circumstances (Refer to Section 11

of e-Invoice Specific Guideline for more details).

(e) Zakat.

(f) Contract value for the buying or selling of securities or derivatives

traded on a stock exchange or derivatives exchange in Malaysia or
elsewhere.

(g) Disposal of shares of a company incorporated in or outside Malaysia

and not listed on the stock exchange, except where the disposer is a
company, limited liability partnership, trust body or co-operative
society.

1.6.9 The exemptions mentioned in Section 1.6.1 and 1.6.8 will be reviewed
and updated from time to time. To support the e-Invoice initiative, the
IRBM has initiated the discussion with the government, state government
and relevant authorities to implement e-Invoice.

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2.0 GETTING READY FOR E-INVOICE

2.1 e-Invoice Overview Workflow

Figure 2.1 demonstrates an overview of the e-Invoice workflow from the point a
sale is made or transaction undertaken, and an e-Invoice is issued by the
supplier via MyInvois Portal or API, up to the point of storing validated e-Invoices
on IRBM’s database for taxpayers to view their respective historical e-Invoices.

Figure 2.1 – Typical workflow of e-Invoice in Malaysia

2.2 e-Invoice Model

To facilitate taxpayers’ transition to e-Invoice, IRBM has developed two (2)

distinct e-Invoice transmission mechanisms:

a. A portal (MyInvois Portal) hosted by IRBM; and

b. Application Programming Interface (API).

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Taxpayers can select the most suitable mechanism to transmit e-Invoice to

IRBM, based on their specific needs and business requirements. To assist
taxpayers in making an informed decision, Table 2.1 outlines the key features of
and considerations for each option.

No. Mechanism Key Features Considerations

1. MyInvois - Enables individual - Accessible to all
Portal generation through a taxpayers
(Refer to comprehensive form OR - Businesses that
Section 2.3 the option for batch need to issue
for more generation through e-Invoice but API
details) spreadsheet upload for connection is
processing multiple unavailable
transactions
2. API - Enables businesses to - Requires upfront
(Refer to conveniently transmit investment in
Section 2.4 high-volume of technology and
for more transactions adjustments to
details) - Methods to transmit existing systems.
e-Invoice via API include: API connection may
(i) Direct integration of be made directly to
taxpayers’ Enterprise IRBM or through
Resource Planning intermediary
(ERP) system with technology
MyInvois System providers
(ii) Through Peppol - Ideal for large
technology providers taxpayers or
(iii) Through non-Peppol businesses with
technology providers substantial
transaction volume

Table 2.1 – Types of mechanism and key features

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Figure 2.2 provides an overview of the e-Invoice workflow via MyInvois Portal
and/or API.

Figure 2.2 – Overall e-Invoice workflow via MyInvois Portal and/or API

Please refer to the relevant sections to gain a thorough understanding of the

respective e-Invoice process.

2.3 e-Invoice model via MyInvois Portal

MyInvois Portal contains all the functionalities required for taxpayers (Supplier)
to perform e-Invoice actions (i.e., generate, submit, view, cancel or reject
invoice, etc.) and is specifically designed for the following purposes:

• Allows all taxpayers to view and search for their respective e-Invoices; and

• Provides a platform to taxpayers who are not able to issue an e-Invoice on

their own system.

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Taxpayers are required to login to MyTax Portal to utilise MyInvois Portal to

perform their e-Invoice obligations in accordance with the rules and
requirements outlined by IRBM.

Figure 2.3 showcases the e-Invoice model through the usage of MyInvois Portal.

Figure 2.3 – e-Invoice workflow via MyInvois Portal

In the following section, each step in the Figure 2.3 of the e-Invoice model
workflow via MyInvois Portal will be elaborated to provide a comprehensive
understanding of its significance, function, and relationship to other steps.

2.3.1 Pre-Submission – e-Invoice Submission Requirements

How to Retrieve and Verify TIN

To facilitate the retrieval and verification of TIN for taxpayers, there are two
(2) primary avenues available:

1. Utilise the MyTax Portal which allows businesses to conveniently

check their TIN;

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2. In the event that a TIN cannot be retrieved through this channel,

taxpayers can use the e-Daftar platform to initiate registration and
obtain their respective TIN via the steps below:

a. Log in to MyTax Portal (https://mytax.hasil.gov.my)

b. Choose the e-Daftar option

c. Fill in the required fields (e.g., type of taxpayer, e-mail and phone
number / mobile number)

d. Click “Search” to register taxpayer’s TIN

2.3.2 Step 1 – Creation and Submission

When a sale or transaction is concluded (including e-Invoice adjustments

such as debit note, credit note and refund note), the Supplier creates an
e-Invoice and submits it to IRBM via the MyInvois Portal for validation
immediately. Supplier is to ensure the accuracy of the information
included in the e-Invoice that is submitted to IRBM for validation, to the
extent possible.

The MyInvois Portal will specify the mandatory and optional fields to
facilitate taxpayers in filling out the data required for the issuance of
e-Invoice. For the list of data fields, refer to Appendix 1.

Two (2) options are available:

1. Individual Creation: Taxpayers can create e-Invoices individually by

completing a form with all the required fields; or

2. Batch Upload: Taxpayers can upload a certain number of

e-Invoices in batches by uploading pre-defined Microsoft Excel
spreadsheet to the portal, containing the necessary invoice
information.

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Figure 2.4 – e-Invoice creation and submission workflow (MyInvois Portal)

2.3.3 Step 2 – e-Invoice Validation

Once validated (which is done in near real-time), the Supplier will receive
a validated e-Invoice as well as a visual representation of the validated
e-Invoice in PDF from IRBM via the MyInvois Portal. The IRBM Unique
Identifier Number, date and time of validation, and validation link will be
assigned to the validated e-Invoice. The IRBM Unique Identifier Number
will allow traceability by IRBM and will reduce instances of tampering with
the e-Invoice.

If the e-Invoice is returned unvalidated, an error message will be

displayed. The Supplier is required to correct the error and submit it for
validation again once the errors have been corrected.

Figure 2.5 – e-Invoice validation workflow (MyInvois Portal)

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2.3.4 Step 3 – Notification

Once the e-Invoice has been validated, IRBM will notify both the Supplier
and Buyer via the MyInvois Portal. An e-mail will be sent for this
notification. Notifications include invoice clearance and Buyer rejection
requests.

Figure 2.6 – e-Invoice notification workflow (MyInvois Portal)

2.3.5 Step 4 – Sharing of e-Invoice / visual representation

Upon validation of the e-Invoice, the Supplier is obliged to share the

validated e-Invoice with the Buyer. The visual representation of the
e-Invoice generated from the MyInvois Portal will include a QR code,
which can be used to validate the existence and status of the e-Invoice via
the MyInvois Portal.

However, the IRBM acknowledges that there may be practical challenges

in sharing the validated e-Invoice with the Buyer. Therefore, until further
notice, the IRBM provides a concession allowing the Supplier to share
either the validated e-Invoice or a visual representation of the validated
e-Invoice with the Buyer.

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Figure 2.7 – Sharing of e-Invoice workflow (MyInvois Portal)

2.3.6 Step 5, 6 and 7 – Rejection or Cancellation

Once the e-Invoice has been validated by IRBM, Supplier and Buyer are
allowed to cancel or reject the said e-Invoice, within a stipulated time.

1. Buyer to request rejection of the e-Invoice

a. If the e-Invoice contains errors, the Buyer is able to request

rejection of the e-Invoice within 72 hours from the time of
validation via the MyInvois Portal.

b. The rejection request should specify the reason, which can include
erroneous information (e.g., SST number, business registration
number, any business-related information, etc.).

c. Upon the Buyer initiating the rejection request, a notification will

be sent to the Supplier.

d. If the Supplier is satisfied / agreeable to the reason provided, the

Supplier may proceed to cancel the said e-Invoice within 72 hours
from the time of validation.

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e. If the Supplier did not accept the request for rejection initiated by
the Buyer (or did not proceed to cancel the said e-Invoice), no
cancellation would be allowed after the 72 hours have elapsed.
Any amendment thereon would require a new e-Invoice (e.g.,
credit note, debit note or refund note e-Invoice) to be issued.

2. Supplier to perform cancellation of e-Invoice

a. If the e-Invoice contains errors or was erroneously issued, the

Supplier can cancel the e-Invoice within 72 hours from the time of
the validation via MyInvois Portal.

b. Cancellation requests must also be accompanied by justifications.

c. Upon cancellation, a notification will be sent to the Buyer.

If the e-Invoice is not rejected or cancelled within 72 hours, no cancellation

would be allowed. Any subsequent adjustments would have to be made
by issuing a new e-Invoice (e.g., credit note, debit note or refund note
e-Invoice).

Kindly note that the 72-hour timeframe for Buyers to raise rejection
request and/or Supplier to cancel the e-Invoice is provided for the
convenience of Supplier and Buyer. In the event the Supplier does not
want to utilise the cancellation / rejection function, any adjustment can still
be done via issuance of credit note / debit note / refund note e-Invoice.

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Figure 2.8 – e-Invoice rejection and cancellation workflow (MyInvois Portal)

Example 3 (using MyInvois Portal, Step 1 to Step 7)

Stationery Hub Sdn. Bhd. (Supplier) is an MSME that supplies

stationeries. Stationery Hub Sdn. Bhd. generates an e-Invoice for the sale
of 50 stationery items, purchased by Mrs. Kim (Buyer), on the MyInvois
Portal and submits the e-Invoice for validation. Upon validation by IRBM,
both Stationery Hub Sdn. Bhd. and Mrs. Kim are notified. Mrs. Kim
receives the validated e-Invoice from Stationery Hub Sdn. Bhd. Mrs. Kim
is responsible to check the e-Invoice for accuracy and completeness (e.g.,
TIN, price, product quantity, etc). In the event the e-Invoice contains
errors, Mrs. Kim is able to request a rejection of the e-Invoice via the
MyInvois Portal within 72 hours from the time of validation.

2.3.7 Step 8 – Storing e-Invoices

All validated e-Invoices will be stored in IRBM’s database.

Notwithstanding the storage of e-Invoice by IRBM, taxpayers are
reminded to retain sufficient records and documentation in relation to the
transaction.

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Figure 2.9 – Storing of e-Invoice workflow (MyInvois Portal)

2.3.8 Step 9 – Reporting and Dashboard Services for Taxpayers

Through the MyInvois Portal, both Supplier and Buyer will have the option
to request and retrieve e-Invoice. MyInvois Portal provides essential
invoice details such as the invoice date, amount, invoice status, and other
relevant information submitted to IRBM, in the format of:

1. XML / JSON, either one-by-one or in package

2. Metadata

3. Grid

4. PDF file

Figure 2.10 – Reporting & Dashboards workflow (MyInvois Portal)

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For e-Invoices generated through MyInvois Portal, taxpayers would be

able to request and retrieve the said e-Invoices via MyInvois Portal.

2.4 e-Invoice model via API

API allows taxpayers to submit e-Invoices directly to IRBM. Methods to transmit

e-Invoice via API include:

i. Direct integration of taxpayers’ ERP system with MyInvois System.

ii. Through Peppol service providers.

iii. Through non-Peppol technology providers.

The API integration and configuration guide along with the API endpoints are
included in the SDK.

The e-Invoice structure has been specifically designed to cater to B2B, B2G and
B2C transactions to ease e-Invoice procedures for businesses and individuals.
The following formats will be supported for e-Invoice submission, while adhering
to the data structure of Universal Business Language Version 2.1 (UBL2.1):

1. Extensible Markup Language (XML): XML is defined as a simple

text-based format for representing structured information. It is one of the
most widely used formats for sharing field structured information today. The
syntax rules for XML are strict. It will not process files that contain errors and
error messages will be sent to inform that rectification is required. Almost all
XML documents can be processed reliably by computer software.

2. JavaScript Object Notation (JSON): JSON is a lightweight text-based data

interchange format that is simpler to read and write as compared to XML.
Though it is derived from a subset of JavaScript, it is language independent.
Therefore, the code for generating and parsing JSON data can be written in
any other programming language.

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There are 55 data fields that are required to issue an e-Invoice. These fields are
grouped into eight (8) categories:

1. Address

2. Business Details

3. Contact Number

4. Invoice Details

5. Parties

6. Party Details

7. Payment Info

8. Products / Services

In addition, for specific circumstances, an annex will be required to be submitted

as part of the e-Invoice to IRBM. For the list of data fields, refer to Appendix 1.

The summary of the e-Invoice model flow via API is diagrammatically depicted
in Figure 2.11.

Figure 2.11 – e-Invoice model workflow via API

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2.4.1 Pre-Submission – e-Invoice Submission Requirements

2.4.1.1 Digital Certificate

A digital certificate is a document (i.e., .cer or .pfx) that helps to verify the
identity of the issuer issuing the e-Invoice. The digital signature will verify
that the submitted e-Invoice originates from a specific taxpayer. The
hashed value of the digital signature will be part of the e-Invoice API
submission request body.

2.4.1.2 e-Invoice Preparation

Taxpayers need to configure their systems or engage a technology

provider to assist them in generating e-Invoices in the required XML or
JSON format with mandatory and optional fields in accordance with the
defined structure.

2.4.2 Step 1 – Submission

When a sale or transaction is concluded (including e-Invoice

adjustments), the Supplier or technology provider creates an e-Invoice in
accordance with the defined UBL2.1 structure in XML / JSON format, and
submits it to IRBM via API for validation. Supplier is to ensure the
accuracy of the information included in the e-Invoice that is submitted to
IRBM for validation, to the extent possible.

Figure 2.12 – e-Invoice submission workflow (API)

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2.4.3 Step 2 – e-Invoice Validation

Once validated by the MyInvois System (which is done in near real-time),

the Supplier or technology provider (if Supplier utilises a technology
provider) will receive an API response which contains the following:

(a) the IRBM Unique Identifier Number from IRBM;

(b) date and time of validation; and

(c) information to form validation link (please refer to Get Recent

Documents / Get Document / Get Documents Details in the SDK for
guidance),

via API.

The IRBM Unique Identifier Number will allow traceability by IRBM and
will reduce instances of tampering with the e-Invoice.

If errors are detected during validation, an API error response will be

shown. Accordingly, API response will be provided upon successful
validation. Once the e-Invoice is successfully validated, notification will be
sent to the Supplier and Buyer.

Figure 2.13 – e-Invoice validation workflow (API)

2.4.4 Step 3 – Sharing of e-Invoice / visual representation

Upon validation of the e-Invoice, the Supplier is obliged to share the

validated e-Invoice with the Buyer. In the event the Supplier shares the
visual representation of the e-Invoice to the Buyer, the Supplier is required
to ensure that the QR code is embedded accordingly, which the QR code

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can be used to validate the existence and status of the e-Invoice via
MyInvois Portal.

However, the IRBM acknowledges that there may be practical challenges

in sharing the validated e-Invoice with the Buyer. Therefore, until further
notice, the IRBM provides a concession allowing the Supplier to share
either the validated e-Invoice or a visual representation of the validated
e-Invoice with the Buyer.

Figure 2.14 – Sharing of e-Invoice workflow (API)

2.4.5 Step 4, 5 and 6 – Rejection and Cancellation

Once the e-Invoice has been validated by IRBM, Supplier and Buyer are
allowed to cancel or reject the said e-Invoice, within a stipulated time.

1. Buyer to request rejection of the e-Invoice via API

a. If the e-Invoice contains errors, the Buyer is able to request a

rejection of the e-Invoice within 72 hours from the time of
validation via API.

b. The rejection request in the request body of the API should specify
the unique identifier of the e-Invoice and the reason for rejection,
which can include erroneous information (e.g., SST number,
business registration number, any business-related information, etc.).

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c. Upon the Buyer initiating the rejection request, a notification will

be sent to the Supplier.

d. If the Supplier is satisfied / agreeable to the reason provided, the

Supplier may proceed to cancel the said e-Invoice within 72 hours
from the time of validation.

If the Supplier did not accept the request for rejection initiated by
the Buyer (or did not proceed to cancel the said e-Invoice), no
cancellation would be allowed after the 72 hours have elapsed.
Any amendment thereon would require a new e-Invoice (e.g.,
credit note, debit note or refund note e-Invoice) to be issued.

2. Supplier to perform cancellation of e-Invoice via API

a. If the e-Invoice contains errors or was erroneously issued, the

Supplier can cancel the e-Invoice within 72 hours from the time of
the validation via API where the request body of the API must
contain the unique identifier of the e-Invoice.

b. Upon cancellation, a notification will be sent to the Buyer. The

Supplier would need to issue a new e-Invoice in accordance with
Step 1 above, if applicable.

If the e-Invoice is not rejected or cancelled within 72 hours, no cancellation

would be allowed. Any subsequent adjustments would have to be made
by issuing a new e-Invoice (e.g., credit note, debit note or refund note
e-Invoice).

Kindly note that the 72-hour timeframe for Buyers to raise rejection
request and/or Supplier to cancel the e-Invoice is provided for the
convenience of Supplier and Buyer. In the event the Supplier does not
want to utilise the cancellation / rejection function, any adjustment can still
be done via issuance of credit note / debit note / refund note e-Invoice.

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Figure 2.15 – e-Invoice rejection and cancellation workflow (API)

Example 4 (using API, Step 1 to Step 6)

Hebat Group (Buyer) obtains supplies of various fresh produce for all its
hypermarket outlets directly from Fresh Food Hub (Supplier), once a
week. For each sale made, Fresh Food Hub uses its own ERP system to
generate and issue e-Invoices via API in XML / JSON format. Fresh Food
Hub will be required to attach its digital signature on the e-Invoice to
validate that the invoice originated from Fresh Food Hub. Upon validation
of the e-Invoice by IRBM, Fresh Food Hub embeds a QR code which
contains a validation link to the visual representation of the validated
e-Invoice and shares it with Hebat Group.

Upon receiving the e-Invoice, Hebat Group’s Finance Manager detected

errors on the quantity and pricing for certain products. Within 72 hours,
Hebat Group requested for a rejection of the said e-Invoice from Fresh
Food Hub via MyInvois Portal or API (depending on the e-Invoice model
adopted by Hebat Group) and included an explanation on the errors
detected. Upon requesting for a rejection of the e-Invoice, a notification

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was sent by IRBM to both Fresh Food Hub and Hebat Group. Fresh Food
Hub contacted Hebat Group’s Finance Manager immediately to discuss
on the errors and once the errors have been verified, Fresh Food Hub
reissues a revised e-Invoice (and the process of issuing
e-Invoice is repeated).

2.4.6 Step 7 – Storing e-Invoices

All validated e-Invoices will be stored in IRBM’s database.

Notwithstanding the storage of the e-Invoice, taxpayers are reminded to
retain sufficient records and documentation in relation to the transaction.

Figure 2.16 – Storing of e-Invoice workflow (API)

2.4.7 Step 8 – Reporting and Dashboards Services for Taxpayer

Through API integration, both Supplier and Buyer will have the option to
request and retrieve e-Invoice, which can be seamlessly displayed on their
respective systems. The API integration enables access to essential
e-Invoice details such as the invoice date, amount, invoice status, and
other relevant information submitted to IRBM, in the format of:

1. XML / JSON, either one-by-one or in package

2. Metadata

Figure 2.17 depicts the integration to enable Suppliers and Buyers to

efficiently retrieve and utilise e-Invoice within their own systems, thus
streamlining processes and enhancing transparency in e-Invoice
management.

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Figure 2.17 – Reporting and Dashboards workflow (API)

2.5 Validation

2.5.1 The e-Invoice submitted by the taxpayers will undergo a series of

validations within the MyInvois System, ensuring adherence to the data
field requirements, formats and standards as stipulated by the IRBM.

2.5.2 The following is the list of e-Invoice statuses:

i. Submitted: The e-Invoice has been successfully transmitted to

MyInvois System and passed the immediate validations, including
e-Invoice structure and core field validations.
ii. Valid: The e-Invoice has passed all the immediate and background
validations to meet all the data field requirements, formats and
standards as defined by the IRBM.
iii. Invalid: The e-Invoice has failed one or more validation checks due
to incorrect data field requirements, formats or standards as defined
by the IRBM.

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iv. Cancelled: An e-Invoice can only be cancelled by the Supplier within

72 hours of its validation date and time. A cancelled e-Invoice is no
longer valid, and if necessary, a new e-Invoice is required to be
issued.

2.5.3 e-Invoice validation involves a set of rules used to ensure that submitted
documents meet specific requirements. The document validation rules
are outlined below:

No. Validation Validation Validation

Area Type Rule

1 Structure Immediate To validate the structure of the

Validator document submitted adheres
to the required structure for the
specific document type and
version

Validator supports validating

both XML and JSON based
documents and UBL 2.1
standards for invoice
documents

2 Core Fields Immediate To validate that the document

Validator contains at least the mandatory
data fields that any document
should have to be processed
by the system

3 Signature Background To validate the submitted

Validator document signature

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No. Validation Validation Validation

Area Type Rule

4 Taxpayer Background To validate if the taxpayers

Validator referenced in the submitted
document are valid as of the
date of issuance of the
document

Validator performs checks on

the issuer that require
asynchronous processing,
which cannot be done
synchronously in core fields
validator

5 Referenced Background To validate submitted credit

Documents notes, debit notes and refund
Validator notes to ensure that the
documents being referenced to
are valid e-Invoices at the time
of issuance of a new credit
note, debit note and refund
note

6 Code Validator Immediate To validate the various codes

and used in the submitted
Background document to ensure only valid
codes (e.g., currency, tax
types, etc.) are being
referenced to

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No. Validation Validation Validation

Area Type Rule

7 Duplicate Background To identify potential duplicates

Document by searching for recently
Validator submitted documents that are
similar or identical to the one
currently being processed or
that has already been
processed, flagging cases
where the same document may
have been submitted more
than once by mistake

Table 2.2 – List of document validation rules

For details of the document validation rules, please refer to Validations in

the SDK.

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2.6 Sharing of e-Invoice information between IRBM and Royal Malaysian

Customs Department (RMCD)

2.6.1 e-Invoice requirements as stipulated in Appendix 1 have taken into

account the required particulars of the key tax legislation, including the
Income Tax Act 1967, Labuan Business Activity Tax Act 1990, Petroleum
(Income Tax) Act 1967, Sales Tax Act 2018 and Service Tax Act 2018.

2.6.2 Pursuant to Section 138(4)(aa) of the Income Tax Act 1967, e-Invoice
information submitted by taxpayers to the MyInvois System will be shared
with the RMCD.

2.6.3 For clarity, taxpayers are allowed to adopt any visual representation
format for e-Invoice as per current practice. In this regard, taxpayers are
advised to include any other particulars as may be required under the
applicable laws, rules and regulations such as Sales Tax Act 2018 and
Service Tax Act 2018.

2.6.4 For example, if the taxpayer is registered for service tax and the visual
representation of the e-Invoice contains the necessary particulars
required under Service Tax Regulations 2018, the taxpayer can use the
same visual representation for service tax purposes.

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3.0 DATA SECURITY AND PRIVACY MONITORING BY IRBM

MyInvois System is designed by IRBM with the necessary Network & Security
monitoring tools to ensure data security and privacy. Hence, these are some of the
key steps that will be taken in monitoring the e-Invoice data security and privacy:

1. IRBM will assess the data protection needs. Before IRBM starts monitoring and
auditing the e-Invoice data security and privacy, IRBM will identify the type of
data that IRBM collects, processes, stores, and shares through the MyInvois
System. By having that process in place, IRBM will understand the legal and
contractual obligations that apply to the data, such as data privacy laws or
specific industry standards. From the data protection needs, IRBM can define
the data security and privacy policies and objectives.

2. Implementation of data protection controls in order to protect the e-Invoice from

unauthorised access, modification, loss or disclosure. IRBM will implement
appropriate technical and organisational controls. These may include encryption,
authentication, access control, backup, firewall, antivirus, and logging of access.

3. Monitoring and auditing data protection performance and incidents. This can be
done by benchmarking the performance against the objectives and industry best
practices and reporting, investigating, resolving, and learning from any data
breaches, errors, complaints, or violations that may affect the e-Invoice.

4. Based on the results of the monitoring and auditing activities, IRBM will continue
to review and improve data protection practices to address any gaps,
weaknesses, or opportunities for improvement in the data protection policies,
controls, performance, or incidents.

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4.0 ASSESSING READINESS OF E-INVOICE

To ensure that businesses are ready for the implementation of e-Invoice in the
upcoming months, here are a few key steps that can be carried out to assess
readiness and standardisation:

1. Allocate and equip personnel with the necessary capabilities to adopt and
oversee the implementation of e-Invoice;

2. Determine availability of data sources and structure, current IT capabilities to

support system readiness and processes to comply to e-Invoice requirements
and obligations; and

3. Review current processes in issuing transaction documents (i.e., invoice, debit

note, credit note, refund note).

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APPENDIX 1 – LIST OF REQUIRED FIELDS FOR

E-INVOICE

Appendix Table 1 sets out a list of required fields for an e-Invoice. Taxpayers are free to
include additional fields, where required.

No. Field Name Description

Parties

1. Supplier’s Name Name of business or individual who will be the

issuer of the e-Invoice in a commercial
transaction

2. Buyer’s Name Name of recipient of the e-Invoice in a

commercial transaction

Supplier’s Details

3. Supplier’s TIN Supplier’s (i.e., issuer’s) TIN assigned by IRBM

4. Supplier’s Registration / For businesses: Business registration number*

Identification Number / For Malaysian individual: MyKad / MyTentera
Passport Number identification number
For non-Malaysian individual: Passport number
/ MyPR / MyKAS identification number

*Taxpayers registered with the Companies

Commission of Malaysia (SSM) are required to
only input the new business registration number,
which is 12-digit characters. For taxpayers that
are registered with other authority / body, the
taxpayers are required to input the relevant
registration number.

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No. Field Name Description

5. Supplier’s SST Registration Sales tax / service tax (SST) registration number
Number of the Supplier

[Mandatory for *This is not applicable to Suppliers that are not

SST-registrant] SST-registered

6. Supplier’s Tourism Tax Tourism tax registration number of the Supplier.

Registration Number This is only applicable to tourism tax registrant,
[Mandatory for tourism tax which may consist of hotel operators and online
registrant] travel operators

7. Supplier’s e-mail [Optional] E-mail address of the Supplier

8. Supplier’s Malaysia Standard 5-digit numeric code that represent the

Industrial Classification Supplier’s business nature and activity
(MSIC) Code

9. Supplier’s Business Activity Description of the Supplier’s business activity

Description

Buyer’s Details

10. Buyer’s TIN Buyer’s TIN assigned by IRBM

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No. Field Name Description

11. Buyer’s Registration / For businesses: Business registration number*

Identification Number / For Malaysian individual: MyKad / MyTentera
Passport Number identification number
For non-Malaysian individual: Passport number
/ MyPR / MyKAS identification number

*Taxpayers registered with the SSM are

required to only input the new business
registration number, which is 12-digit characters.
For taxpayers that are registered with other
authority / body, the taxpayers are required to
input the relevant registration number.

12. Buyer’s SST Registration SST registration number of the Buyer

Number
*This is not applicable to Buyers that are not
[Mandatory for
SST-registered
SST-registrant]

13. Buyer’s e-mail [Optional] E-mail address of the Buyer

Address

14. Supplier’s Address Address (registered, business, residential, etc.)

of business or individual who will be the issuer of
the e-Invoice in a commercial transaction

15. Buyer’s Address Address (registered, business, residential, etc.)

of recipient of the e-Invoice in a commercial
transaction

Contact number

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No. Field Name Description

16. Supplier’s Contact Number The telephone number of the Supplier (e.g.,
office, mobile, fax)

17. Buyer’s Contact Number The telephone number of the Buyer (e.g., office,
mobile, fax)

Invoice details

18. e-Invoice Version Current e-Invoice version (e.g., 1.0, 2.0, etc.)

19. e-Invoice Type Identifies the document type (e.g., invoice, credit
note, debit note, refund note, etc.)

20. e-Invoice Code / Number Document reference number used by Supplier

for internal tracking purpose (e.g., INV12345,
CN23456, DN34567)

21. Original e-Invoice IRBM Unique Identifier Number of original

Reference Number invoice / document that is being affected /
[Mandatory, where adjusted. Applicable where a debit note, credit
applicable] note or refund note e-Invoice is issued

22. e-Invoice Date and Time Date and time of issuance of the e-Invoice

*Note that the date and time must be the current

date and time

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No. Field Name Description

23. Issuer’s Digital Signature An electronic signature to ensure integrity and

non-repudiation of documents. The e-Invoice
shall be signed using issuer’s digital certificate.

In the event where taxpayers utilise the services

of service provider, the e-Invoice shall be signed
using service provider’s digital certificate.

Please refer to the SDK for more details on

digital certificate.

24. Invoice Currency Code Specific currency that is used to represent the
monetary value stated in the e-Invoice

25. Currency Exchange Rate Rate at which non-Malaysian currency will be

[Mandatory, where converted into Malaysian Ringgit
applicable]

26. Frequency of Billing Frequency of the invoice (e.g., Daily, Weekly,

[Optional] Biweekly, Monthly, Bimonthly, Quarterly,
Half-yearly, Yearly, Others / Not Applicable)

27. Billing Period Interval of the transaction (e.g., 2025-01-01 –

[Optional] 2025-01-31)

Products / services

28. Classification Category of products or services being billed as

a result of a commercial transaction (e.g.,
general expenses, medical expenses,
donations, self-billed e-Invoice, etc.)

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No. Field Name Description

29. Description of Product or Details of products or services being billed as a

Service result of a commercial transaction

30. Unit Price Price assigned to a single unit of a product or

service

31. Tax Type Type of taxes that will be applicable (e.g., sales
tax, service tax, tourism tax, etc.), applicable for
both line item and invoice level

32. Tax Rate The appropriate tax rate (be it in the form of
[Mandatory, where percentage (%) or prevailing specified rate) that
applicable] is applicable

33. Tax Amount The amount of tax payable, applicable for both
line item and invoice level

34. Details of Tax Exemption Description of tax exemption applicable (e.g.,

[Mandatory if tax exemption is Buyer’s sales tax exemption certificate number,
applicable] special exemption as per gazette orders, etc.)

35. Amount Exempted from Tax Total amount of tax exempted for sales tax or
[Mandatory if tax exemption is service tax purposes
applicable]

36. Subtotal Amount of each individual item/ service within

the invoice, excluding any taxes, charges or
discounts, applicable for line item only

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No. Field Name Description

37. Total Excluding Tax Sum of amount payable (inclusive of applicable

discounts and charges), excluding any
applicable taxes (e.g., sales tax, service tax).

This data field is applicable for both line item and

invoice level.

38. Total Including Tax Sum of amount payable inclusive of total taxes
chargeable (e.g., sales tax, service tax),
applicable for invoice level only

39. Total Net Amount Sum of total amount payable (inclusive of

[Optional] applicable line item and invoice level discounts
and charges), excluding any applicable taxes
(e.g., sales tax, service tax).

This data field is applicable for invoice level only.

40. Total Payable Amount Sum of amount payable (inclusive of total taxes
chargeable and any rounding adjustment)
excluding any amount paid in advance,
applicable at invoice level only

41. Rounding Amount Rounding amount added to the amount payable,

[Optional] applicable at invoice level only

42. Total Taxable Amount Per Sum of amount chargeable for each tax type,
Tax Type [Optional] applicable for invoice level only

43. Quantity Number of units of a particular product or service

[Optional] in a commercial transaction

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No. Field Name Description

44. Measurement Standard unit or system used to measure the

[Optional] product or service

45. Discount Rate Percentage of deduction from the original price

[Optional] of a product or service, applicable for line level
and invoice level

46. Discount Amount Amount deducted from the original price of a

[Optional] product or service, applicable for line level and
invoice level

47. Fee / Charge Rate Charge associated with the product or service
[Optional] (be it in the form of percentage (%) or prevailing
specified rate), applicable for both line item and
invoice level

48. Fee / Charge Amount Charge associated with the product or service,
[Optional] applicable for both line item and invoice level

Payment info

49. Payment Mode [Optional] Chosen mechanism through which funds are
transferred from buyer to supplier (e.g., cash,
cheque, bank transfer, credit card, debit card,
e-Wallet / Digital Wallet, etc.)

50. Supplier's Bank Account The Supplier’s bank account number to facilitate
Number [Optional] payment by Buyer

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No. Field Name Description

51. Payment Terms [Optional] An agreed-upon payment terms and conditions

e.g., timing and method of payment

52. Prepayment Amount Monetary value that is prepaid by the Buyer in

[Optional] order to fulfill the financial obligation

53. Prepayment Date [Optional] Date of prepayment received

54. Prepayment Reference Unique identifier assigned to trace prepayment

Number [Optional]

55. Bill Reference Number Supplier’s internal billing reference number to

[Optional] facilitate payment from Buyer

Appendix Table 1 – List of data fields required to issue an e-Invoice

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APPENDIX 2 – LIST OF MANDATORY AND OPTIONAL

FIELDS UNDER ANNEXURE TO THE E-INVOICE

Additional mandatory fields to be included in Annexure to the e-Invoice

Applicable to import and export of goods

1. Reference Number of Unique identifier assigned on the Declaration

Customs Form No.1, 9, etc. of Goods Imported

2. Incoterms A set of international trade rules that define

the responsibilities of buyers and suppliers

Additional optional fields to be included in Annexure to the e-Invoice

Applicable to transactions where goods are shipped to a different recipient

(i.e., different from the Buyer’s details)

1. Shipping Recipient’s Name Name of shipping recipient of the products

included in the e-Invoice in a commercial
transaction

2. Shipping Recipient’s Address (registered, business, residential,

Address etc.) of business or individual who will be the
shipping recipient of the products included in
the e-Invoice in a commercial transaction

3. Shipping Recipient’s TIN TIN of the shipping recipient assigned by

IRBM

4. Shipping Recipient’s For businesses: Business registration

Registration Number / number*

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Identification Number / For Malaysian individual: MyKad / MyTentera

Passport Number identification number
For non-Malaysian individual: Passport
number / MyPR / MyKAS identification
number

*Taxpayers registered with the SSM are

required to only input the new business
registration number, which is 12-digit
characters. For taxpayers that are registered
with other authority / body, the taxpayers are
required to input the relevant registration
number.

Applicable to import and export of goods

1. Product Tariff Code Harmonized System code of the goods under

[Only applicable to goods] the relevant Sales Tax Orders

2. Free Trade Agreement (FTA) Details, provisions and requirements outlined

Information within a trade agreement between two or
[For export only, if more countries
applicable]

3. Authorisation Number for A unique identification number or code used

Certified Exporter (e.g., for validation of a certified exporter by the
ATIGA number) relevant authority
[For export only, if
applicable]

4. Reference Number of Unique identifier assigned on the Declaration

Customs Form No.2 of Goods Exported

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5. Country of Origin Description of origin of goods

6. Details of other charges Details of additional charges, along with the

amount payable

Appendix Table 2 – List of mandatory and optional fields under Annexure

Note: The field requirements for an annex to the e-Invoice may be updated from time to time.

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GLOSSARY

No. Term Definition

1. API Application Programming Interface (API) is a

collection of predefined rules and protocols that
facilitate communication between different
applications.

2. B2B B2B stands for "Business-to-Business" which

refers to transactions, interactions, or relationships
between two or more businesses. It represents the
exchange of goods, services, or information
between businesses.

3. B2C B2C stands for "Business-to-Consumer" which

describes transactions, interactions, or
relationships from a business to end consumer. It
refers to the process of selling products or services
directly to end-users or customers for their
personal use or consumption.

4. B2G B2G stands for “Business-to-Government” which

refers to commercial transactions and interactions
from businesses to government entities at various
levels, such as local, state, or national
governments.

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No. Term Definition

5. Credit Note If a customer returns a damaged item or the

suppliers intends to make adjustments due to
various reasons (e.g., discount provided, incorrect
amount delivered), the supplier will issue a credit
note to adjust the amount owed, ensuring accurate
billing. Corresponding references to the associated
invoices should be clearly specified in the face of
the credit note to ease reconciliation.

6. Debit Note It adds an amount to the originally stipulated total.

For example, when a customer requests additional
services or supplier incurs additional costs such as
expedited shipping, this results in an increase in
the overall invoice amount. Any corresponding
references to the associated invoices should be
clearly specified in the debit note to ease
reconciliation.

7. ERP Enterprise Resource Planning (ERP) is a type of

software system that helps organisations to
automate and manage core business operations.

8. Invoice It contains information such as supplier’s and

buyer’s details, item descriptions, quantities,
prices, taxes, and total amounts, which recorded
the transactional data arising from day-to-day
business operations. This includes the purchases
and receipt of services from foreign suppliers, and
other examples of self-billed e-Invoice.

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No. Term Definition

9. MSME Micro, Small and Medium-sized Enterprises whose

revenue numbers fall below certain limits.

10. MyInvois Portal MyInvois Portal is a user-friendly web application

developed by IRBM that provides taxpayers an
intuitive interface to access and perform essential
e-invoicing tasks.

11. MyInvois System MyInvois System, developed by IRBM, is an

e-invoicing system designed to streamline the
exchange and management of e-Invoice in a
structured electronic format between suppliers and
buyers, ensuring a seamless process.

12. QR code Quick Response Code containing encoded data

that typically includes information for a locator or
reference, as well as an identifier.

13. Refund note When a customer has paid for a product or service
and subsequently returns the product or cancels a
service, they become eligible for a refund. The
refund note e-Invoice acknowledges the return and
specifies the refunded amount.

14. SGML (ISO 8879) Standard Generalized Markup Language

(International Organization for Standardization
8879) is a standard for defining generalized
markup languages for documents.

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No. Term Definition

15. SST Sales Tax or Service Tax that is imposed pursuant

to Sales Tax Act 2018 or Service Tax Act 2018
respectively. Sales Tax and Service Tax are
single-stage taxes which are levied on all locally
manufactured/ imported taxable goods and certain
prescribed taxable services (acquired locally or
imported), respectively.

16. Validation Refers to process of MyInvois System evaluating

and verifying the submitted e-invoice to ensure that
it meets the data requirements set forth by IRBM.

Kindly refer to section 2.4.3 Step 2 e-Invoice

Validation.

17. XML Extensible Markup Language (XML) is a markup

language that offers a set of rules for defining and
structuring data in a flexible and extensible
manner.

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No. Term Definition

18. UBL Universal Business Language (UBL) is an open

library of standard electronic XML business
documents designed to facilitate the digital
exchange of business information. UBL provides a
comprehensive suite of schemas that define
common business documents like purchase
orders, invoices, dispatch advices, and receipts.
These documents can be used across different
industries and regions, promoting interoperability
and seamless integration between systems. UBL
2.1 refers to (Universal Business Language
Version 2.1)

Glossary Table 1

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