LHDN Guidelines Update for Malaysia E-Invoicing Compliance Latest
Latest LHDN SDK & e-Invoicing Updates – July 2025
LHDN introduced several important enhancements to Malaysia’s e-Invoicing framework in July 2025 to improve compliance, strengthen invoice validation, and simplify reporting requirements. These updates affect businesses issuing foreign currency invoices, organisations receiving donations, companies processing high-value transactions, and taxpayers preparing for future implementation phases. Businesses should review these changes carefully and update their ERP or accounting systems to ensure continued compliance with the latest MyInvois requirements.
Foreign Currency Exchange Rate Requirement
Starting 1 September 2025, businesses issuing e-Invoices in currencies other than Malaysian Ringgit (MYR) must include the Currency Exchange Rate in the e-Invoice payload. If this mandatory field is not provided, the IRBM system will reject the invoice during validation. To help businesses prepare, LHDN has enabled testing of this requirement in the Sandbox environment from 9 August 2025.
Key Highlights
- Mandatory for all non-MYR e-Invoices.
- Production enforcement begins on 1 September 2025.
- Sandbox testing available from 9 August 2025.
- Missing exchange rate details will result in submission rejection.
Updated Rules for Donations and Contributions
LHDN has clarified the e-Invoicing requirements for organisations receiving monetary donations or contributions through cash, cheque, or bank transfers. Eligible organisations are required to issue either an individual or consolidated e-Invoice for these transactions.
Exceptions
- Religious institutions that are not approved for tax exemption.
- Donations that do not qualify for tax deductions under the Income Tax Act.
Tax-exempt religious institutions and all other qualifying organisations must comply with the updated requirements.
Individual e-Invoices for High-Value Transactions
From 1 January 2026, consolidated e-Invoices will no longer be accepted for any single transaction exceeding RM10,000. Businesses must issue a separate individual e-Invoice for each qualifying transaction to improve transparency, traceability, and reporting accuracy.
Increased Exemption Threshold
To reduce the compliance burden on smaller businesses, LHDN has increased the annual turnover exemption threshold for mandatory e-Invoicing from RM150,000 to RM500,000. Businesses below this threshold are not required to implement mandatory e-Invoicing under the current framework.
Revised e-Invoicing Implementation Timeline
LHDN has updated the national rollout schedule, providing additional preparation time for businesses based on their annual turnover.
Annual Turnover | Mandatory Implementation Date |
Above RM100 Million | 1 August 2024 |
RM25 Million – RM100 Million | 1 January 2025 |
RM5 Million – RM25 Million | 1 July 2025 |
RM1 Million – RM5 Million | 1 January 2026 |
RM500,000 – RM1 Million | 1 July 2026 |
Expanded Use of General TIN and BRN
Since May 2025, businesses issuing e-Invoices to government agencies and statutory bodies can use the following values:
Field | Value |
General TIN | EI00000000040 |
Business Registration Number (BRN) | NA |
LHDN has also continued the six-month relaxation period after each implementation phase. During this period, businesses are given additional flexibility to transition to mandatory e-Invoicing while complying with the latest MyInvois requirements.
Summary
The July 2025 LHDN updates introduce important compliance changes that impact foreign currency transactions, donation-related invoicing, high-value sales, exemption eligibility, implementation timelines, and government-sector invoicing. Businesses should review these updates, verify that their ERP or accounting software supports the new requirements, and prepare ahead of the effective dates to ensure uninterrupted compliance with Malaysia’s e-Invoicing regulations.
Latest LHDN SDK Updates – April 11, 2025
On 11 April 2025, the Inland Revenue Board of Malaysia (LHDN) announced an update to the Malaysia e-Invoicing Software Development Kit (SDK) Version 1.0. This release introduces a new API designed to simplify taxpayer verification and improve ERP system integration with the MyInvois platform. Businesses and software providers integrating with the e-Invoicing system should review this enhancement to ensure compatibility with the latest API specifications.
Introduction of the Taxpayer QR Code API
LHDN has added a new Taxpayer QR Code API to the e-Invoice API documentation. This API enables Enterprise Resource Planning (ERP) systems to retrieve taxpayer information by scanning a taxpayer’s QR code and processing the Base64-encoded string contained within it.
The new functionality helps automate taxpayer verification, reduces manual data entry, and improves the accuracy of information exchanged between business systems and the MyInvois platform.
Key Highlights
- New Taxpayer QR Code API introduced in SDK Version 1.0.
- Supports ERP integration with the MyInvois platform.
- Retrieves taxpayer information using a Base64-formatted string.
- Improves automation and reduces manual verification efforts.
Benefits for Businesses
The introduction of the Taxpayer QR Code API helps businesses streamline their e-Invoicing processes by enabling faster taxpayer identification and reducing the risk of data entry errors. ERP vendors and software developers can integrate this API into their applications to provide a more efficient and user-friendly invoicing experience.
Recommended Action
Businesses, ERP providers, and software developers should review the updated SDK documentation and implement the new API where applicable. Testing the integration before deployment will help ensure smooth communication with the MyInvois system and compliance with the latest LHDN requirements.
Summary
The 11 April 2025 LHDN SDK Update introduces the Taxpayer QR Code API, allowing ERP systems to retrieve taxpayer details using QR code technology. This enhancement supports faster verification, improves integration efficiency, and strengthens Malaysia’s digital e-Invoicing ecosystem by simplifying taxpayer identification and reducing manual processing.
Latest LHDN SDK Updates – February 7, 2025
On 7 February 2025, the Inland Revenue Board of Malaysia (LHDN) released updates to the Malaysia e-Invoicing Software Development Kit (SDK) Version 1.0. This update focuses on improving the XML and JSON sample files used for MyInvois integration, making it easier for ERP vendors, software developers, and businesses to implement Malaysia’s e-Invoicing requirements accurately. The revised samples provide better guidance for handling consolidated invoices, tax information, and invoice validation during system integration.
General TIN Added to Consolidated Sample Files
LHDN has updated the Consolidated Sample XML and Consolidated Sample JSON by including the General Tax Identification Number (TIN) – EI00000000010.
This enhancement provides developers with a standard reference for creating consolidated e-Invoices and ensures that integrations follow the latest MyInvois validation requirements.
Key Highlights
- General TIN EI00000000010 added.
- Updated in both Consolidated Sample XML and Consolidated Sample JSON.
- Improves consistency for consolidated e-Invoice submissions.
Multi-Line Item Sample Updates
The Multi-Line Item Sample XML and Multi-Line Item Sample JSON have also been revised to include updated examples for tax-related fields. These changes help developers understand how different tax scenarios should be represented when generating e-Invoices.
The updated samples include:
- Different Tax Types
- Revised Tax Rates
- Updated Tax Exemption examples
These examples support more accurate invoice generation and reduce errors during API validation.
Summary
The 7 February 2025 LHDN SDK Update enhances the XML and JSON sample files by introducing the General TIN (EI00000000010) for consolidated invoices and updating multi-line invoice examples with revised tax types, tax rates, and tax exemption scenarios. Businesses and ERP providers should review these sample files and update their integrations to ensure compliance with the latest MyInvois SDK requirements.
Latest LHDN SDK Updates – January 16, 2025
On 16 January 2025, the Inland Revenue Board of Malaysia (LHDN) announced an important maintenance update for the MyInvois platform. As part of its ongoing commitment to maintaining a secure and reliable e-Invoicing ecosystem, LHDN renewed the SSL (Secure Sockets Layer) certificate for the MyInvois portal. Although this update does not introduce new APIs or validation rules, it is essential for ensuring secure communication between taxpayer systems, ERP software, and the MyInvois platform.
SSL Certificate Renewal
The SSL certificate for myinvois.hasil.gov.my was successfully renewed on 16 January 2025. The renewed certificate continues to provide encrypted and secure communication between businesses and the MyInvois system during e-Invoice submission, validation, and retrieval.
This renewal helps maintain system security while protecting sensitive taxpayer and transaction data exchanged through the platform.
Key Highlights
- SSL certificate renewed on 16 January 2025.
- Applies to the myinvois.hasil.gov.my portal.
- Ensures secure and encrypted communication.
- Supports uninterrupted API connectivity and system access.
Business Impact
Businesses, ERP providers, and software developers should verify that their systems trust the latest SSL certificate and update any stored certificates if required. This helps prevent connectivity issues, certificate validation errors, or disruptions when accessing the MyInvois APIs.
Summary
The 16 January 2025 LHDN SDK Update focuses on the successful renewal of the MyInvois SSL certificate, ensuring secure data transmission between business systems and the LHDN e-Invoicing platform. Organisations should confirm that their applications recognise the updated certificate to maintain secure and uninterrupted e-Invoice processing.
Latest LHDN SDK Updates – January 14, 2025
On 14 January 2025, the Inland Revenue Board of Malaysia (LHDN) announced updates to the Malaysia e-Invoicing SDK Version 1.0, focusing on API documentation and performance optimization. The update introduces API rate limits, enhances the Integration Practices FAQ, and provides best practice recommendations for developers integrating with the MyInvois platform. These changes are designed to improve system stability, prevent excessive API requests, and ensure a consistent experience for all users.
API Rate Limit Added
LHDN has introduced API rate limits within the Integration Practices FAQ to help businesses and software providers better manage their API requests. The updated guidance explains how frequently APIs can be called and provides recommendations for efficient integration.
Key Highlights
- API rate limits added to the Integration Practices FAQ.
- Clear guidance on managing API requests.
- Supports stable and reliable communication with MyInvois.
Updated API Documentation
The e-Invoice API documentation has been enhanced with new rate limit information and implementation notes. These updates help developers understand the usage limits for each API and reduce the risk of request failures caused by excessive traffic.
The revised documentation also includes recommendations for handling retries, batching requests, and improving API performance.
Best Practices for API Optimization
LHDN has updated its best practice guidelines to help businesses optimize API usage and maintain efficient integration with the MyInvois platform.
Recommended practices include:
- Managing API requests within the defined rate limits.
- Avoiding unnecessary or repeated API calls.
- Optimizing request scheduling to improve system performance.
- Monitoring API usage to prevent service interruptions.
Important Implementation Date
Update | Effective Date |
API Rate Limit Enforcement | 30 May 2025 |
Businesses should review their ERP or accounting software before this date to ensure compliance with the new API usage limits.
Summary
The 14 January 2025 LHDN SDK Update introduces API rate limits, updates the Integration Practices FAQ, and provides enhanced guidance for optimizing API performance. With enforcement beginning on 30 May 2025, businesses and software providers should review their integrations to ensure efficient API usage and uninterrupted connectivity with the MyInvois platform.
Latest LHDN SDK Updates – December 28, 2024
On 28 December 2024, the Inland Revenue Board of Malaysia (LHDN) introduced important enhancements to the Malaysia e-Invoicing Software Development Kit (SDK) Version 1.0. The update focuses on improving taxpayer verification, expanding API capabilities, refining invoice sample files, and supporting businesses with more accurate MyInvois integrations. LHDN also released updated e-Invoicing guidelines to help taxpayers and software providers align with the latest compliance requirements.
Search Taxpayer TIN API Introduced
LHDN has added a new Search Taxpayer TIN API to the e-Invoice API documentation. This API enables ERP and accounting systems to search for a taxpayer’s Tax Identification Number (TIN) using one or more supported search parameters.
Supported Search Parameters
- Taxpayer Name
- Identification Type (ID Type)
- Identification Value (ID Value)
When all search parameters are entered, the API applies an AND condition to return results that match every specified criterion, ensuring more accurate taxpayer identification.
Note: Users accessing the system as intermediaries can only perform actions based on the permissions granted by the taxpayer they represent.
SDK Enhancements
LHDN has introduced several additional improvements to support e-Invoice implementation and system integration.
Updates include:
- Added Gross Ton (GT) as a supported unit code.
- Updated Invoice Version 1.0 and Version 1.1 sample XML files.
- Updated Invoice Version 1.0 and Version 1.1 sample JSON files.
- Revised the Signature Creation JSON sample to reflect the latest SDK specifications.
These improvements provide developers with updated reference files for smoother integration with the MyInvois platform.
Updated e-Invoicing Guidelines
LHDN also published revised guidance documents to support businesses in meeting the latest compliance requirements.
Guideline | Publication Date |
LHDN e-Invoice Guideline Version 4.1 | 28 January 2025 |
LHDN e-Invoice Specific Guideline Version 4.0 | 28 January 2025 |
These updated guidelines provide additional clarification on e-Invoicing processes, compliance obligations, and implementation requirements.
Summary
The 28 December 2024 LHDN SDK Update introduces the new Search Taxpayer TIN API, adds support for the Gross Ton (GT) unit code, updates XML and JSON sample files, and revises the Signature Creation JSON examples. Together with the latest e-Invoice Guidelines (Version 4.1 and Specific Guideline Version 4.0), these enhancements help businesses, ERP providers, and software developers strengthen MyInvois integration and maintain compliance with Malaysia’s evolving e-Invoicing framework.
Latest LHDN SDK Updates – October 10, 2024
On 10 October 2024, the Inland Revenue Board of Malaysia (IRBM) released new enhancements to the Malaysia e-Invoicing Software Development Kit (SDK) Version 1.0. This update introduces new invoice sample files, expands the MSIC code documentation, improves API functionality, and updates country codes to support better e-Invoice processing. These changes help businesses, ERP vendors, and software developers improve system integration and maintain compliance with the latest MyInvois requirements.
New Invoice Sample Files
LHDN has introduced additional Invoice Version 1.1 sample files to support businesses handling invoices with multiple line items. These updated examples help developers understand the correct invoice structure for complex transactions.
New Sample Files
- Invoice Version 1.1 – Multi Line Item Sample XML
- Invoice Version 1.1 – Multi Line Item Sample JSON
These reference files simplify implementation and improve data consistency during e-Invoice generation.
MSIC Code Subcategories Added
The SDK documentation now includes MSIC (Malaysia Standard Industrial Classification) Code Subcategories. A complete list of MSIC sub-category codes and definitions is available in JSON format to help businesses classify their economic activities accurately.
Key Highlights
- New MSIC sub-category codes introduced.
- JSON reference file available for developers.
- Businesses should use the correct MSIC codes when submitting e-Invoices.
API Documentation Enhancements
Several APIs have been updated to improve notification management and document search functionality.
Get Notifications API
- API status changed from “Stub” to “Actual”.
- Supports email notifications.
- Stores notification history.
- Allows retrieval of previous notifications.
- Added Notification Status and Notification Types.
- Removed the Channel parameter from the response.
Get Recent Documents & Search Documents API
- Input parameter “Direction” renamed to “InvoiceDirection”.
- Search Documents API status changed from “Stub” to “Actual”.
Country Code Updates
LHDN has expanded the supported country code list by adding:
Country | Country Code |
Netherlands Antilles | ANT |
Kosovo | XKX |
These additions improve international transaction support and ensure accurate country identification in e-Invoice submissions.
Summary
The 10 October 2024 IRBM SDK Update introduces new multi-line invoice sample files, adds MSIC sub-category codes, enhances the Get Notifications and Search Documents APIs, and expands the supported country code list. These improvements help businesses streamline MyInvois integration, improve notification tracking, and ensure accurate e-Invoice submissions in line with the latest LHDN requirements.
Latest LHDN e-Invoice Guidelines Update – 4 October 2024
On 4 October 2024, the Inland Revenue Board of Malaysia (IRBM) released updated e-Invoicing Guidelines, Specific Guidelines, and FAQs. This update introduces key revisions to exemption categories and provides clarification on implementation timelines and enforcement penalties under the Income Tax (Issuance of Electronic Invoice) Rules 2024. The changes aim to improve clarity for taxpayers and ensure smoother adoption of Malaysia’s MyInvois e-invoicing framework.
Revised Exemption List for e-Invoicing
IRBM has fully updated the exemption list, replacing the previous version (which included rulers and government bodies). The new exemptions apply with effect from 4 October 2024.
Updated Exempted Entities
- Foreign diplomatic offices
- Individuals not conducting business
- Statutory bodies, authorities, and local authorities (limited cases below):
- Collection of fees, charges, levies under written law
- Transactions of goods/services before 1 July 2025
- International organizations (for transactions before 1 July 2025)
- Taxpayers with annual turnover or revenue below RM150,000
Key Note
Receipts or existing documents issued by exempted entities remain valid as proof of expenses for tax purposes.
Clarification on Implementation Date for Large Taxpayers
IRBM has clarified enforcement timelines for high-revenue businesses under the updated FAQs and e-invoicing rules.
Key Updates
- Taxpayers with annual turnover above RM100 million must comply from 1 October 2024
- This date marks the start of enforcement actions for non-compliance
- Original implementation date of 1 August 2024 remains in guidelines, but penalty enforcement is aligned to 1 October 2024
- Relaxed guidelines continue to apply where applicable
Important Note
Penalties apply only if eligible taxpayers fail to issue e-invoices or consolidated e-invoices as per relaxed rules.
Clarifications on Compliance Rules and Penalties
The updated FAQs provide additional clarity on how penalties are applied under the e-invoicing framework.
Key Highlights
- Penal provisions apply only after enforcement date (1 October 2024 for large taxpayers)
- No penalty if taxpayers follow relaxed implementation guidelines
- Failure to issue required e-invoices or consolidated e-invoices will trigger penalties
- Additional guidance provided for imports, exports, MSMEs, and buyer transaction requirements
Expanded FAQ Coverage for Businesses
The updated FAQs also extend clarity on operational scenarios to support smoother implementation.
Covers Areas Such As
- Import and export transaction handling
- MSME-related compliance guidance
- Required invoice data for buyer-side transactions
- Application of e-invoicing across different business types
Summary
The 4 October 2024 IRBM e-Invoice update introduces a revised exemption framework, clearer enforcement timelines for large taxpayers, and expanded FAQ guidance covering key business scenarios. These changes strengthen Malaysia’s e-invoicing rollout by improving compliance clarity, refining exemption rules, and ensuring businesses better understand penalty conditions and implementation expectations under the MyInvois system.
Important Updates to LHDN Classification Codes in SDK – 9 August 2024
On 9 August 2024, the Inland Revenue Board of Malaysia (IRBM) updated several classification code descriptions in the Malaysia e-Invoicing Software Development Kit (SDK). These revisions improve the accuracy of goods and services classification when generating e-Invoices and help businesses submit invoice data in line with the latest MyInvois requirements.
Updated Classification Code Descriptions
IRBM has revised the descriptions of several existing classification codes to provide greater clarity and improve invoice categorization.
Classification Code | Updated Description |
005 | Construction materials (as specified under the Fourth Schedule of the Lembaga Pembangunan Industri Pembinaan Malaysia Act 1994) |
025 | Motor vehicle |
026 | Subscription of books, journals, magazines, newspapers, and similar publications |
029 | EV charging facilities (installation, rental, sale/purchase, or subscription fees) |
032 | Foreign income |
037 | Self-billed – Monetary payment to agents, dealers, or distributors |
038 | Sports equipment, rental or entry fees for sports facilities, registration fees for sports competitions, and sports training fees charged by approved associations, sports clubs, or companies carrying out activities under the Sports Development Act 1997 |
These updated descriptions provide more precise guidance for selecting the correct classification code during e-Invoice preparation.
Improved Classification Accuracy
The revised code descriptions help businesses classify transactions more consistently across different industries and invoice types.
Key Highlights
- More detailed descriptions for selected classification codes.
- Improved consistency when categorising goods and services.
- Better alignment with applicable Malaysian legislation.
- Reduced risk of incorrect classification during e-Invoice submission.
Summary
The 9 August 2024 IRBM SDK update revises the descriptions of several classification codes to improve the accuracy of Malaysia e-Invoice reporting. By using the updated code definitions, businesses and software providers can classify transactions more consistently, reduce submission errors, and maintain compliance with the latest MyInvois e-Invoicing requirements.
LHDN e-Invoicing Guidelines Version 3.1 Released – 19 July 2024
On 19 July 2024, the Inland Revenue Board of Malaysia (IRBM) released e-Invoicing Guidelines Version 3.1. This update introduces revisions to Appendix 2 – List of Mandatory and Optional Fields Under the Annexure to the e-Invoice, focusing on import and export transactions. The changes provide additional clarity on field requirements and help businesses prepare compliant e-Invoices under the latest MyInvois framework.
Incoterms Field Changed to Optional
IRBM has updated the requirements for the Incoterms field used in import and export transactions.
Key Updates
- Incoterms is now an optional field.
- Applies to Annexure 2 for import and export of goods.
- Refers to internationally recognized trade rules defining the responsibilities of buyers and sellers during cross-border transactions.
This change gives businesses greater flexibility when submitting e-Invoices involving international trade.
Product Tariff Code Description Updated
The guideline also includes editorial revisions to the Product Tariff Code field.
Key Updates
- Description has been revised for better clarity.
- Applies only to goods.
- Refers to the Harmonized System (HS) code used under the relevant customs and trade regulations.
The update helps businesses identify and report tariff codes more accurately for import and export transactions.
Summary
The 19 July 2024 IRBM e-Invoicing Guidelines Version 3.1 introduces targeted updates to Appendix 2 by making the Incoterms field optional and refining the Product Tariff Code description for goods. These changes improve clarity for international trade transactions and help businesses maintain compliance with Malaysia’s latest MyInvois e-Invoicing requirements.
LHDN SDK Version 1.0 Integration Updates – 28 June 2024
On 28 June 2024, the Inland Revenue Board of Malaysia (IRBM) released important updates to the Malaysia e-Invoicing Software Development Kit (SDK) Version 1.0. The update enhances API responses, introduces Version 1.1 document samples, and improves validation, documentation, and digital signature guidance. These changes help businesses, ERP vendors, and software developers strengthen MyInvois integration and improve e-Invoice processing.
Enhanced API Responses
IRBM has expanded several API responses to provide more detailed information and improve document management.
Get Recent Documents API
New Response Fields
- Supplier TIN (issuer’s Tax Identification Number)
- Supplier Name
- Submission Channel
- Additional document information for improved tracking
Reject Document API
Improved Error Responses
- New error codes for expired rejection time limits
- Validation for invalid document status during rejection
- More detailed failure reasons for easier troubleshooting
Get All Document Types API
New Output Parameters
- Document Type ID
- Document Type Name
- Version Description
- Additional metadata for better document categorization
These enhancements provide developers with richer API responses and simplify integration with the MyInvois platform.
Version 1.1 Document Samples Added
IRBM has published XML and JSON sample files for all Version 1.1 document types to support testing and implementation.
Available Sample Documents
- Invoice v1.1
- Credit Note v1.1
- Debit Note v1.1
- Refund Note v1.1
- Self-Billed Invoice v1.1
- Self-Billed Credit Note v1.1
- Self-Billed Debit Note v1.1
- Self-Billed Refund Note v1.1
These samples allow businesses to validate digital signatures and test e-Invoice submissions in the Sandbox environment before production deployment.
Validation, Documentation, and Signature Improvements
The SDK also includes several updates to improve technical documentation and implementation accuracy.
Signature Updates
- Enhanced guidance for encoding hashed property tags using the HEX-to-Base64 encoder during document signature creation.
Documentation & Validation Updates
- API response documentation aligned with standard error responses.
- Document examples updated from Version 1.0 to Version 1.1.
- Continuation Token removed from the Search Documents API.
Support Update
- SDK Contacts page updated with the MyInvois Helpdesk support number: 03-8682 8000.
Summary
The 28 June 2024 IRBM SDK Version 1.0 update enhances API responses, introduces comprehensive Version 1.1 document samples, and improves validation, documentation, and digital signature guidance. These updates help businesses and software providers streamline MyInvois integration, improve testing accuracy, and ensure reliable e-Invoice submissions under Malaysia’s latest LHDN requirements.
Important LHDN SDK Version 1.0 Updates – 21 June 2024
On 21 June 2024, the Inland Revenue Board of Malaysia (IRBM) released important updates to the Malaysia e-Invoicing Software Development Kit (SDK) Version 1.0. The update introduces validation improvements, API enhancements, new document versions, and technical clarifications to simplify MyInvois integration and improve e-Invoice processing for businesses and software developers.
Validation, Documentation, and Parameter Updates
IRBM has updated several validation rules and document parameters to improve flexibility and support the latest e-Invoice requirements.
Key Updates
- Shipping Recipient field changed from “Mandatory where Applicable” to Optional.
- Suppliers can now include up to two SST Registration Numbers, separated by a semicolon (;) or dash (-).
- SST Registration Number character limit increased from 17 to 35 characters.
- Document Version 1.1 introduced alongside Version 1.0 for all document types.
- Sandbox testing for digital signature validation should use Version 1.1.
- Updated TIN validation rules require removal of leading zeros after the TIN prefix before validation.
These changes simplify document submission while improving validation accuracy.
API Enhancements and New Sample Files
Several Sandbox APIs have been upgraded and new sample documents have been introduced to support implementation and testing.
Actual APIs Available in Sandbox
- Get All Document Types
- Get Document Type
- Reject Documents
- Get Recent Documents
New Sample Files
- UBL 2.1 Foreign Currency Sample JSON
- UBL 2.1 Multi Line Item Sample JSON
Removed Sample
- UBL 2.1 Foreign Currency with Tax Exchange Rate Sample XML
Get Submission API Updates
New pagination parameters added:
- pageNo – Page number to retrieve.
- pageSize – Number of records per page (maximum 100).
These enhancements improve API functionality and make document retrieval more efficient.
Technical Clarifications and Implementation Improvements
The SDK also includes several implementation updates designed to improve system performance and developer guidance.
QR Code Generation Guidance
- QR codes can be generated using the validation link returned by MyInvois.
- UUID and Long ID are available through the Get Submission, Get Document, and Get Document Detail APIs.
XML / JSON Minification
- Submit Document API now automatically minifies XML and JSON files to comply with file size requirements.
Error Handling Improvements
- Error response updated from 404 to 400 (BadRequest).
- BadArgument replaced with BadRequest.
- HTTP 400 is returned when TIN or request parameters fail validation.
Tax Rate Clarification
- Documentation now clearly distinguishes between fixed tax values and percentage-based tax rates.
Summary
The 21 June 2024 IRBM SDK Version 1.0 update improves validation rules, expands Sandbox API capabilities, introduces Version 1.1 document support, and provides clearer implementation guidance. These enhancements help businesses and software providers streamline MyInvois integration, improve testing accuracy, and ensure compliant Malaysia e-Invoice submissions.
LHDN SDK Version 1.0 Updates – 24 May 2024
On 24 May 2024, the Inland Revenue Board of Malaysia (IRBM) released updates to the Malaysia e-Invoicing Software Development Kit (SDK) Version 1.0. The update introduces improved validation rules, enhanced digital signature documentation, new sample files, additional tax codes, and expanded API guidance. These improvements help businesses, ERP vendors, and software developers strengthen MyInvois integration and ensure accurate e-Invoice submissions.
Validation and Documentation Improvements
IRBM has updated several validation rules and documentation to improve data accuracy and provide greater implementation flexibility.
Key Updates
- Contact number character limit increased from 15 to 20 characters.
- Tax rate guidance updated to clarify the difference between fixed tax amounts and percentage-based tax rates.
- Percentage values should only be used where the applicable tax rate is not fixed.
These updates help businesses submit more accurate invoice information and reduce validation errors.
Digital Signature Enhancements
The SDK includes expanded documentation and sample files to simplify digital signature implementation.
Key Highlights
- Updated UBL 2.1 Invoice Sample XML with digital signature.
- Updated UBL 2.1 Invoice Sample JSON with digital signature.
- Added guidance on actual digital certificate JSON implementation.
- Published a list of licensed digital signature service and certificate providers.
- Introduced a dedicated Signing Documents in JSON guide within the Document Signature Creation section.
These enhancements help developers implement secure and compliant digital signatures more efficiently.
New Sample Files and SDK Additions
IRBM has expanded the SDK with new sample documents and implementation guidance.
New Sample Files
- UBL 2.1 Multi Line Item Sample XML
- UBL 2.1 Foreign Currency with Tax Exchange Rate Sample XML
Additional Updates
- Added FAQ explaining API call limits and rate-limiting headers.
- Introduced new Tax Code “E” to support tax-exempt transactions where applicable.
These additions provide developers with better testing resources and clearer implementation guidance.
Expanded FAQ and Integration Guidance
The SDK documentation now includes additional resources to support system integration.
New Guidance Sections
- General FAQ
- Digital Signature FAQ
- Postman API Guidance
- Integration Best Practices
These resources help businesses and software providers implement MyInvois APIs more effectively while following recommended integration standards.
Summary
The 24 May 2024 IRBM SDK Version 1.0 update improves validation rules, enhances digital signature support, introduces new XML sample files, adds tax exemption code “E”, and expands API documentation and integration guidance. These updates help businesses and software developers streamline MyInvois implementation, improve testing, and ensure accurate Malaysia e-Invoice compliance.
Important LHDN SDK Version 1.0 Updates – 24 May 2024
On 24 May 2024, the Inland Revenue Board of Malaysia (IRBM) released updates to the Software Development Kit (SDK) Version 1.0. These enhancements focus on improved validations, updated documentation, stronger digital signature support, and additional sample files to support MyInvois integration and e-Invoice compliance.
Improved Validation and Documentation Updates
IRBM has refined key validation rules and documentation fields to improve accuracy and consistency in e-Invoice submissions.
Update | Old | New |
Extended Character Limit for Contact Numbers | 15 characters | 20 characters |
Clarification on Tax Rate Notes | Tax rate as % value should not be present under Tax Type Percent Note | For fixed tax rates, % should not be used. If not fixed, % value can be used |
These updates provide clearer rules for tax and contact data handling within e-Invoices.
Digital Signature Enhancements
The SDK introduces improved guidance and sample references for implementing digital signatures in e-Invoices.
Key Updates
- Updated UBL 2.1 Invoice Sample XML with Signature
- Updated UBL 2.1 Invoice Sample JSON with Signature
- Added explanation of actual digital certificate JSON structure
- Published list of licensed digital signature providers
- Introduced dedicated page for Signing Documents in JSON format
These enhancements improve security and simplify implementation of compliant digital signatures.
New Sample Files and SDK Additions
IRBM has added new technical resources to support testing and implementation.
New Sample XML Files
- UBL 2.1 Multi Line Item Sample XML
- UBL 2.1 Foreign Currency with Tax Exchange Rate Sample XML
Additional SDK Updates
- Added FAQ on API Call Limits
- APIs use rate-limiting headers
- Clients must retry based on server response headers
- Introduced new Tax Code “E” for tax exemption cases
- Added guidance on handling foreign currency and multi-line invoice structures
These additions help developers better understand system limits and improve integration stability.
Expanded Documentation and Integration Guidance
IRBM has improved support documentation across multiple areas to assist developers and businesses.
New Sections Added
- General API FAQ
- Digital Signature FAQ
- Postman API Guidance
- Integration Practices and Best Practices
These resources provide clearer implementation steps and improve onboarding for MyInvois system integration.
Summary
The 24 May 2024 IRBM SDK Version 1.0 update enhances validation rules, extends contact number limits, clarifies tax rate handling, and strengthens digital signature implementation. It also introduces new XML sample files, adds tax exemption code “E”, and expands API documentation and integration support. These updates help businesses achieve more accurate and compliant e-Invoice integration under Malaysia’s MyInvois framework.
Important LHDN SDK Version 1.0 Updates – 10 May 2024
On 10 May 2024, the Inland Revenue Board of Malaysia (IRBM) introduced key amendments to the Software Development Kit (SDK) Version 1.0. The update focuses on improved field definitions, expanded sandbox API functionality, refined validation rules, and enhancements to digital signature processing. These changes strengthen MyInvois integration and improve accuracy in Malaysia e-Invoice submissions.
Updated Field Validations & Documentation
IRBM has refined multiple field descriptions to improve clarity and ensure correct usage of currency and tax-related attributes.
Key Updates
- Fee / Charge Rate: Charge before tax (percentage or specified rate); now requires currencyID attribute in XML.
- Fee / Charge Amount: Pre-tax charge amount; must include currencyID.
- Total Discount Value: Total deduction from product/service price; must include currencyID.
- Invoice Additional Fee Amount: Post-tax additional charges (percentage or rate-based); must include currencyID.
These updates ensure consistent currency handling across all invoice-related monetary fields.
Sandbox API Status Enhancements
Several APIs in the Sandbox environment have been upgraded from stub to fully functional status.
Updated APIs
- Login as Intermediary System API → Actual
- Validate Taxpayer’s TIN API → Actual
- Submit Documents API → Fully functional (previously structure-only validation)
- Cancel Document API → Actual
- Get Submission API → Actual
- Get Document API → Actual
- Get Document Details API → Actual
These improvements enable full end-to-end testing within the sandbox environment.
Field Cardinality and Input Rules Updates
IRBM has updated how multiple values and constraints are handled for key fields.
Key Changes
- Quantity / Measurement: Only one value allowed per line item.
- Customs Form No.1 & No.9 Reference: Multiple inputs now allowed.
- SST Registration Number:
- Mandatory for SST registrants
- Must input “NA” if not registered
- Maximum one value allowed
- Tourism Tax Registration Number:
- Mandatory for registrants
- “NA” required if not registered
- Maximum one value allowed
These changes standardize input formats across tax-related fields.
Measurement and Code Table Updates
- Measurement field now supports up to 3-character codes.
- A new Measurement Code Table has been introduced under SDK Codes section.
- Provides standardized unit-of-measure definitions for invoice line items.
Refined Field Descriptions
IRBM has improved clarity for several commonly used fields:
- Tax Type: Defines applicable taxes (sales tax, service tax, tourism tax, etc.).
- City Name: Common name of city, town, or village for supplier, buyer, or shipping recipient.
- Payment Mode: Method of payment (cash, cheque, bank transfer, credit/debit card, e-wallet, etc.).
- Prepayment Time: Timestamp of prepayment receipt.
Digital Signature Enhancements
The SDK introduces important updates to improve signing security and implementation simplicity.
Key Updates
- Removed Timestamp Authority (TSA) requirement for XAdES signatures.
- Clearer guidance on SHA256 hashing with HEX-to-Base64 encoding.
- Updated sample implementation using RSA-SHA256 signature standard.
These changes streamline the digital signing process and reduce implementation complexity.
New Additions
- Added Measurement Code Table for supported units of measurement.
- Included updated list of allowed unit types for document line items.
Summary
The 10 May 2024 IRBM SDK Version 1.0 update improves field-level validation, expands sandbox API functionality, standardises input rules, and enhances digital signature implementation. These updates ensure more accurate, consistent, and compliant e-Invoice processing under Malaysia’s MyInvois framework.
Recent Changes in Malaysian e-Invoicing Guidelines – 6 April 2024
On 6 April 2024, the Inland Revenue Board of Malaysia (IRBM) released updated e-Invoicing Guidelines Version 2.3, replacing Version 2.2. The update introduces major changes to validation timing, document submission processes, API behavior, and required invoice fields under Malaysia’s MyInvois framework.
Key Changes in e-Invoice Generation Process
IRBM has refined several core processes related to how e-Invoices are generated, validated, and submitted.
Near Real-Time Validation Introduced
- Validation has been updated from real-time to near real-time.
- Businesses must adjust systems to accommodate slight processing delays.
- Affects how ERP and invoicing systems handle submission responses.
Scholarship Transactions Now Taxable for e-Invoicing
- “Scholarship” removed from exempt transaction list.
- Entities providing scholarships must now issue e-Invoices.
- Businesses must generate invoices to claim related expenses.
Batch Upload Terminology Updated
- “Batch Generation” renamed to Batch Upload.
- Uses predefined Microsoft Excel templates via MyInvois Portal.
- Businesses must follow updated spreadsheet formats for bulk uploads.
Removal of CSV Reports
- CSV format removed from MyInvois reporting and dashboard services.
- Users can no longer download e-Invoice reports in CSV format.
API Validation and Notification Updates
- API responses now include enhanced validation details.
- Both supplier and buyer receive notifications upon successful validation.
- Notification flow applies only to successful submissions.
API Output Format Restrictions
- CSV and PDF formats removed from API retrieval options.
- Only XML / JSON (single or batch) and metadata are supported.
- Systems must align with updated output format requirements.
Updates to Required and Optional Fields
IRBM has revised multiple field requirements to improve clarity and compliance consistency.
Field | Old Requirement | New Requirement |
Supplier’s Email | Mandatory | Optional |
Buyer’s Email | Mandatory | Optional |
Original e-Invoice Reference Number | Mandatory | Mandatory (where applicable) |
Issuer’s Digital Signature | Not detailed | Now fully defined with DSC requirements |
Currency Exchange Rate | Where applicable | Mandatory where applicable |
Total Payable Amount | Not clarified | Excludes advance payments and rounding adjustments |
Fee / Charge Amount | Post-tax charge definition | Now includes pre-tax or post-tax charges |
Prepayment Amount | Identifier-based definition | Now clearly defined as monetary prepaid value |
These changes improve clarity in invoice structuring and reduce ambiguity in financial reporting.
Digital Signature Clarification
- Digital Signature Certificate (DSC) requirements are now explicitly defined.
- Strengthens compliance for issuer authentication and invoice integrity.
Additional Updates
- Minor improvements in illustrations and reference numbering.
- Refinements in field descriptions and API documentation.
- General clarity improvements across guideline sections.
Summary
The 6 April 2024 IRBM e-Invoicing Guidelines Version 2.3 introduces major updates including near real-time validation, removal of CSV reports, updated API output rules, and revised field requirements. These changes significantly impact e-Invoice generation, submission workflows, and system integration under Malaysia’s MyInvois framework.
LHDN Releases SDK Version 1.0 for Malaysia e-Invoicing System – 9 Feb 2024
On 9 February 2024, the Inland Revenue Board of Malaysia (IRBM) released the Software Development Kit (SDK) Version 1.0 for the Malaysia e-Invoicing system. The SDK introduces core APIs, platform services, and validation rules designed to support end-to-end e-Invoice generation, submission, retrieval, and compliance under the MyInvois framework.
E-Invoice APIs Overview
IRBM introduced a set of core e-invoicing APIs to streamline invoice lifecycle management, from validation to tracking and retrieval.
Key APIs
- Validate Taxpayer’s TIN: Validates Tax Identification Number before invoice issuance.
- Submit Documents: Groups invoices into submissions and performs structural validation.
- Cancel Document: Allows buyer to cancel validated documents within a 72-hour window.
- Reject Document: Enables seller to reject or cancel validated documents.
- Get Recent Documents: Retrieves up to 10,000 documents using filters.
- Get Submission: Returns details of documents within a single submission batch.
- Get Document: Retrieves full details of a specific document using its unique identifier.
- Get Document Details: Provides document details along with validation status.
- Search Documents: Allows filtered search with high-level document summaries.
These APIs form the backbone of Malaysia’s e-Invoicing system for structured document processing and tracking.
Platform APIs
Platform APIs extend system functionality beyond invoicing operations, supporting authentication, access control, and metadata retrieval.
Key Platform APIs
- Login as Taxpayer System: Generates authentication token valid for 1 hour for secure access.
- Login as Intermediary System: Enables third-party systems (e.g., ERP providers) to act on behalf of taxpayers with 60-minute token refresh.
- Get All Document Types: Returns full list of supported document types.
- Get Document Type: Provides schema and field definitions for a document type.
- Get Document Type Version: Retrieves JSON/XML structure for specific document versions.
- Get Notification API: Provides notification history and status from IRBM.
These APIs help ensure secure integration and standardized document handling across systems.
Document Validation Rules
The SDK introduces structured validation rules to ensure accuracy, compliance, and integrity of submitted e-Invoices.
Core Validation Rules
- Structure Validator
- Country Signature Validator
- Reference Document Validator
- Duplicate Document Validator
- Core Fields Validator
- Taxpayer Validator
- Code Validator
These rules ensure every submitted invoice meets IRBM’s structural, tax, and compliance requirements before validation approval.
Summary
The 9 February 2024 release of LHDN SDK Version 1.0 establishes the foundation of Malaysia’s MyInvois e-Invoicing system. It introduces essential APIs for invoice processing, platform authentication services, and strict validation rules to ensure compliant, secure, and standardised e-Invoice generation and submission across all businesses.
