What are the transmission mechanisms available to transmit e-Invoices?
IRBM has provided two (2) e-Invoice transmission mechanisms:
- Through the MyInvois Portal provided by IRBM; and
- Application Programming Interface (API).
Taxpayers may use either or both transmission mechanisms to transmit e-Invoices, as long as there is no duplication of e-Invoices.
Note: The e-Invoice model in Malaysia adopts the Continuous Transaction Control (CTC) Model, which enables a high level of control through the validation of e-Invoices received by IRBM.
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Applicability of e-Invoice Implementation in Malaysia
Is e-Invoice applicable to transactions in Malaysia only? No, the issuance of e-Invoice is not limited to only transactions within Malaysia. It is also applicable for cross-border transactions. Are all businesses required to issue e-Invoice?Yes, all ...
What is a Malaysia E-Invoice
An E-Invoice is a digital representation of a transaction between a supplier and a buyer, formatted in a structured, machine-readable manner. It is a file created in the format specified by the IRBM (i.e., in XML or JSON file format) and not in the ...
Can I issue self-billed e-Invoice for any circumstance that is not listed under Section 8.3 of the e-Invoice Specific Guideline?
No, please note that issuance of self-billed e-Invoice is only permitted for circumstances that are provided under Section 8.3 of the e-Invoice Specific Guideline.