e-Invoice Overview & LHDN Requirements
What is e-Invoice?
e-Invoice is a digital invoicing system mandated by Malaysia's Inland Revenue Board (LHDN / IRB). All businesses must submit electronic invoices through LHDN's MyInvois Portal, replacing traditional paper invoices with real-time digital tax documentation.
Each submitted e-Invoice receives a unique UUID (Universally Unique Identifier) and QR Code from LHDN for verification purposes.
Who Needs to Use e-Invoice?
LHDN has implemented e-Invoice in phases:
- Phase 1 (August 2024): Businesses with annual turnover exceeding RM100 million
- Phase 2 (January 2025): Businesses with annual turnover exceeding RM25 million
- Phase 3 (July 2025): All businesses, regardless of turnover
This means all registered businesses in Malaysia will eventually need to adopt the e-Invoice system.
How Does AIAccount Help?
AIAccount serves as an LHDN-recognized intermediary software, providing a comprehensive e-Invoice solution:
- Direct connection to MyInvois Portal — no need to manually log in to LHDN
- Automatically generates LHDN-compliant e-Invoices
- Supports Standard, Consolidated, and Self-Billed invoice types
- Automatic QR Code and UUID handling for full compliance
- Tracks all sent and received e-Invoices to prevent duplicates
- Supplier expense tracking with self-billed invoice reminders
e-Invoice Type Comparison
| Type | Use Case | Description |
|---|---|---|
| Standard Invoice | B2B / B2C Sales | Individual e-Invoice issued per sales transaction |
| Consolidated Invoice | B2C Small Transactions | Multiple transactions bundled into one submission to LHDN |
| Self-Billed Invoice | Purchases from Individuals / Unregistered Suppliers | Buyer issues e-Invoice on behalf of seller (e.g., foreign suppliers, non-business individuals) |