Guides

Malaysia B2B/B2G: Overview

Get an overview of the requirements for Malaysia.

Suggest Edits

Malaysia uses an invoice format based on the Universal Business Language (UBL 2.1). There are several deviations from the standard UBL.

Mandate

The government of Malaysia, by means of the intermediary of its Tax Authority, the Inland Revenue Board of Malaysia (IRBM) is currently implementing an e-invoicing mandate that applies to all types of transactions (B2G, B2B, and B2C).

The mandate will gradually enter into effect depending on the participant company's revenue:

  • August 1, 2024 (current phase): Mandatory for companies exceeding RM 100 million annual turnover (~20M€).
  • January 1, 2025: Mandatory for companies exceeding RM 25 million annual turnover (~5M€).
  • July 1, 2025: Mandatory for all companies.

Under this mandate, suppliers must submit all invoices to the MyInvois central platform, either manually via a web interface or automatically through an API in UBL 2.1 format (XML or JSON).

Details

DetailValue
Official SpecificationMalaysian e-Invoice Specifications (based on Universal Business Language (UBL2.1))
MandateB2G and B2B
Country-Specific ConfigurationMalaysia: Configuration Overview
Standard ValuesMalaysia: Standard Values and Attributes
Country-Specific ExtensionsNone

Restrictions

  • Vertex e-Invoicing does not support B2C for Malaysia.
  • Vertex e-Invoicing does not support JSON format Documents.

  • In This Section

TopicDescription
Malaysia B2G/B2B: OverviewOverview information for this country.
Malaysia B2G/B2B: ReceiverThe Receiver used for this country.
Malaysia B2G/B2B: Example DocumentsExample Documents.
Malaysia B2G/B2B: Standard ValuesA list of the standard values for elements and attributes.
Malaysia B2G/B2B: Configuration OverviewThe country-specific configurations for Malaysia.
Malaysia B2G/B2B: RulesThe rules that govern the processing of the Documents for this country.

Updated 12 days ago