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🇲🇾 Malaysia - Invoicing Specifications (MyInvois)

Status: 🔴 Mandatory Clearance (Phased Implementation) Authority: LHDNM (Inland Revenue Board of Malaysia / IRBM) Platform: MyInvois System

1. Context & Roadmap

Malaysia is transitioning to a Clearance model similar to Italy or Saudi Arabia. Crucial Rule: Invoices must be validated by the MyInvois Portal/API before being sent to the buyer.

DateScopeObligation
Aug 1, 2024> RM 100 millionPhase 1 mandatory implementation.
Jan 1, 2025> RM 25 millionPhase 2 mandatory.
Jul 1, 2025Current StageMandatory for all businesses.
B2CConsolidatedB2C transactions can be consolidated monthly (e-Invoice), except for certain sectors.

2. Technical Workflow (Clearance)

The invoice is not legal until it has a Unique Identifier Number (UIN) from IRBM.

sequenceDiagram
    participant S as Invoicerr
    participant API as MyInvois API
    participant B as Buyer
    
    Note over S: 1. Generate XML/JSON
    S->>S: Map to UBL 2.1
    S->>S: Sign with Digital Cert (SHA-256)
    
    Note over S: 2. Submit
    S->>API: POST /documents
    
    alt Validation Success
        API-->>S: Validated + UIN + Validation Link
        Note over S: 3. Deliver
        S->>B: Send PDF with QR Code (Validation Link)
    else Error
        API-->>S: Error Report
    end

🧱 Key Components

  1. UIN (Unique Identifier Number): Assigned by IRBM upon validation.
  2. Validation Link: A URL generated by IRBM to verify the invoice.
  3. QR Code: Must be embedded in the PDF and contain the Validation Link.
  4. TIN (Tax Identification Number): Mandatory for both supplier and buyer (except B2C).

3. Data Standards & Requirements

A. Format: UBL 2.1 (XML or JSON)

  • Syntax: Standard UBL.
  • Constraints:
  • Buyer TIN: Essential. If B2C (individual), use general TIN EI00000000010.
  • Classification Codes: Products/Services must be mapped to IRBM classification codes (e.g., 001 for General Goods).

B. Business Rules

  • Consolidated e-Invoice: For B2C, you issue a normal receipt to the customer, but aggregate them into one "Consolidated e-Invoice" to send to IRBM monthly (within 7 days after month-end).
  • Self-Billed e-Invoice: Required for foreign suppliers (imports), dividend distribution, and e-commerce payouts.

4. Implementation Checklist

  • MyInvois API: Implement the OAuth 2.0 connection to the MyInvois system (Sandpit & Production).
  • Digital Signature: Integrate a signing module (X.509 certificate) to sign the payload before submission.
  • TIN Validator: Validate the format of the Buyer's TIN (IG / C + 10 digits).
  • QR Code Engine: Generate the QR code containing the URL returned by the API.
  • Consolidation Logic: Build a monthly job to aggregate B2C receipts into a single e-Invoice submission.

5. Resources