LHDN clears every invoice through MyInvois and issues a Unique Identifier Number; PINT MY carries it across the Peppol network. This is no longer a countdown — it's daily operations. Here is how the system works, and how service providers clear the SME onboarding backlog.
LHDN (Inland Revenue Board) runs MyInvois clearance; MDEC is Malaysia's Peppol Authority and accredits Peppol Service Providers.
Plus LHDN e-invoice guidelines and specific guidelines; penalties under s.120(1)(d) ITA 1967.
LHDN validates every invoice via the MyInvois API or portal and issues a Unique Identifier Number (UIN); 4-corner Peppol exchange sits on top.
MyInvois format for clearance; PINT MY for Peppol exchange, carrying the LHDN UIN in the payload.
Exemption threshold raised to RM1M annual turnover by Cabinet approval on 6 December 2025.
s.120(1)(d) ITA 1967 — fine and/or imprisonment per offence; each invoice can be a separate offence.
Every phase came with a 6-month relaxation period during which consolidated invoices were allowed. That grace is over: the system is in full enforcement.
Malaysia's largest taxpayers begin mandatory e-invoicing through MyInvois, with a 6-month relaxation period allowing consolidated invoices.
Mid-large businesses join the mandate, again with a 6-month consolidated-invoice relaxation.
The mid-market comes in scope, bringing tens of thousands of businesses onto MyInvois clearance.
Cabinet approves raising the exemption threshold to RM1M annual turnover — eliminating the previously planned 1 July 2026 final phase for micro-businesses.
The long tail of SMEs (above the RM1M exemption threshold) goes live. From the same date, transactions above RM10,000 require an individual e-invoice — consolidation is no longer permitted for them.
IRB reports more than 200,000 taxpayers using e-invoicing and over 1 billion transactions recorded through MyInvois.
The January 2026 phase pushed hundreds of thousands of SMEs into scope at once — most running SQL Account, AutoCount, or spreadsheets that have never spoken to an API. MDEC-accredited service providers aren't competing on Peppol capability anymore; they're competing on how fast they can work through the backlog.
Every week a client sits in your onboarding queue is a week they file via the MyInvois portal manually — and a week they shop for a faster provider. Custom ERP integrations at ~3 months each don't clear a queue measured in hundreds.
Pre-built connectors for the Malaysian ERP landscape turn each onboarding into configuration: access granted, field mapping confirmed, MyInvois submission and PINT MY out — validated against LHDN rules before clearance.
You stay the MDEC-accredited Peppol Service Provider of record — client relationship, compliance responsibility, brand. We sit invisibly behind your stack as the connector layer. We never compete with our partners.
Extraction and validation are identical in every market we serve. For Malaysia, the rule-pack emits the MyInvois API submission for LHDN clearance and PINT MY for Peppol exchange — handling UIN embedding and the consolidated-versus-individual invoice rules automatically.
CLEARANCE THROUGH MYINVOIS, EXCHANGE OVER PEPPOL — THE LHDN UIN EMBEDDED IN EVERY PINT MY PAYLOAD.
From SQL Account and AutoCount across the SME sector to SAP and Oracle estates in KL — pre-built connectors cover the Malaysian stack, with five integration patterns reaching everything else.
They are two layers. Clearance: every invoice goes to LHDN's MyInvois system (via API or portal), is validated, and receives a Unique Identifier Number (UIN) — this is mandatory. Exchange: on top of clearance, businesses can deliver the invoice to their trading partner over the Peppol 4-corner network in PINT MY format, with the LHDN UIN carried in the payload. PeppolBridge generates both outputs from the same canonical invoice.
PINT MY is Malaysia's specialization of OpenPeppol's international invoice model (PINT) — the structured format used for Peppol exchange between trading partners. It carries the LHDN-issued UIN from MyInvois clearance in the payload, so the receiving party gets a cleared, tax-valid invoice in a machine-readable format.
No. What's mandatory is clearance through MyInvois — every in-scope invoice must be validated by LHDN. Peppol is the structured exchange layer on top, accredited and overseen by MDEC as Malaysia's Peppol Authority. Many businesses adopt it because a cleared invoice still has to reach the buyer somehow, and Peppol beats PDF-over-email.
On 6 December 2025 the Cabinet approved raising the exemption threshold to RM1 million annual turnover. Businesses below RM1M are exempt from the mandate, and the previously planned final phase of 1 July 2026 was cancelled — the rollout completed with the 1 January 2026 phase covering businesses up to RM5M turnover.
Since 1 January 2026, any transaction above RM10,000 requires an individual e-invoice — it can no longer be wrapped into a monthly consolidated e-invoice. Below that value, consolidation remains available for B2C-style flows. For service providers, it means the per-invoice clearance volume from clients jumped sharply in January.
Section 120(1)(d) of the Income Tax Act 1967: failure to issue an e-invoice carries a fine of RM200 to RM20,000 and/or imprisonment of up to 6 months — per offence. Because each invoice can be treated as a separate offence, exposure compounds quickly for high-volume businesses.
This page summarizes regulation for general guidance and is not legal or tax advice. Thresholds and rules are set by LHDN/IRBM and may change — always confirm against official LHDN and MDEC publications.
SMEs flooded in this January, and service providers are working through months of onboarding backlog. Bring your queue to a 30-minute call and we'll map every ERP to a connector before you leave the meeting.