Malaysia e-Invoicing Compliance Updates

Veuillez essayer un autre navigateur

Vous utilisez un navigateur obsolète qui n'est pas compatible avec le contenu de notre site Web. Pour une expérience d'affichage optimale, veuillez utiliser Microsoft Edge ou consulter notre site sur un autre navigateur.

Si vous choisissez de continuer à utiliser ce navigateur, le contenu et les fonctionnalités disponibles seront limités.

Invoicing in Malaysia Highlights

Malaysia’s tax compliance is managed by the Inland Revenue Board of Malaysia (IRBM), with a standard GST rate of 6% (reintroduced in 2015). E-invoicing is voluntary but set to become mandatory for large taxpayers by August 2025 under the MyInvois system.

Requirements Snapshot

Tax Overview

Tax Type: SST (Sales and Service Tax)
Tax Authority: Inland Revenue Board of Malaysia (IRBM)
Current tax rates: Standard: 6%, Sales tax: 5% or 10%
Currency: Malaysian Ringgit (MYR)

Archival Overview

Legal archiving period: 7 years
Archive Location: Allowed under certain conditions

e-Signature Overview

e-Signature required: Yes, Digital signature is required

Business-to-Business (B2B)

Model: Post-audit model from January 2024
e-invoicing obligations: Mandatory from August 2025
B2B invoicing Government Platform: MyInvois
Invoice issuance requirements: From January 1, 2024: MyInvois or Peppol
Invoice reception requirements: Until December 31, 2025: Peppol
B2B invoice formats: UBL 2.1 structure in XML/JSON format

Business-to-Government (B2G)

e-invoicing obligations: Mandatory from August 2025
B2G invoicing Government Platform: MyInvois
Invoice issuance requirements: Via MyInvois
Invoice reception requirements: Via MyInvois
B2G invoice formats: UBL 2.1 structure in XML/JSON format

Ressources associées