Malaysia B2B/B2G: Overview
Get an overview of the requirements for Malaysia.
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.
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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. |
Updated 3 days ago