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

Detail	Value
Official Specification	Malaysian e-Invoice Specifications (based on Universal Business Language (UBL2.1))
Coverage	B2G and B2B
Country Specific Configuration	Malaysia: Configuration Overview
Standard Values	Malaysia: Standard Values and Attributes
Country Specific Extensions	None

Restrictions

Vertex e-Invoicing does not support B2C for Malaysia.
Vertex e-Invoicing does not support JSON format Documents.
Self-billed invoices are not supported. See Malaysia: Invoice Type Code.

In this Section

Topic	Description
Malaysia: Overview	Overview information for this country.
Malaysia: Receiver	The Receiver used for this country.
Malaysia: Example Files	Example Documents.
Malaysia: Required Elements	A list of the elements that are required.
Malaysia: Restrictions	A list of elements that are restricted. For example, character limits.
Malaysia: Standard Values and Attributes	A list of the standard values for elements and attributes.
Malaysia: Element Hierarchy	Example hierarchies of elements for this country.
Malaysia: Configuration Overview	The country specific configurations for Malaysia.
Malaysia: Rules	The rules that govern the processing of the Documents for this country.