What do I need to set up before I can issue e-invoices?
You need a company tax identification number (TIN), MyTax access, and a way to submit invoices to LHDN's MyInvois system: the MyInvois portal or accounting software linked through the API. You also need customers' TINs for e-invoices.
Setting up is mostly about identifiers and a submission route.
Checklist:
- TIN: confirm the company has a TIN (starting with C). LHDN registers it automatically for companies incorporated online via MyCoID.
- Access: set up MyTax and MyInvois portal access for the people who will submit, with the right roles.
- Submission method: use the MyInvois portal for low volumes, or accounting or ERP software that submits through LHDN's API for higher volumes. LHDN also offers MyInvois e-POS for point-of-sale users.
- Customer data: collect each customer's TIN and details. Where a buyer needs no e-invoice, issue a normal receipt and plan to consolidate.
- Process: decide who submits, who handles rejections, and how buyers receive the validated copy.
- Timing: work back from your phase date on LHDN's timeline.
Exempt businesses: below RM3 million turnover you are exempt unless a group link removes the exemption, but you can opt in early.
Records: keep e-invoice data for seven years.
Follow LHDN's General and Specific Guidelines for the technical fields.
Legal basis
- Income Tax Act 1967, s.82C
Sources
Applies to 2026 · Last reviewed 29 October 2026
General information for business owners, not legal, tax or professional advice. Rules change, so check the sources or ask a licensed professional before you act.
Related questions
- Does a new company need to submit CP204 in its first years?The first CP204 is due within three months of the day the company starts operating, if the first basis period is at least six months. The 85% floor starts from the second year. A new Malaysian company with paid-up ordinary capital of RM2.5 million or less needs no estimate for its first two years, unless related-company or foreign-ownership limits are breached.
- What is the corporate tax rate for a small company in Malaysia?A Malaysian resident company normally pays 24% income tax. A company that meets the SME conditions pays 15% on the first RM150,000 of chargeable income, 17% on the next RM450,000 (up to RM600,000), and 24% on anything above that.
- What conditions must my company meet to get the SME tax rates in Malaysia?To use the lower 15%/17% rates, the company must be resident, have ordinary paid-up capital of RM2.5 million or less, and gross business income of RM50 million or less. It must also pass the related-company test and, from YA 2024, a foreign-ownership test.
- Does a dormant company with no income still have to file a tax return in Malaysia?Yes. LHDN says companies that are dormant or have not started business must still register a tax file and file returns. A nil return tells LHDN there is no taxable income, and failing to file can be an offence even when no tax is due.
- What is the Year of Assessment and how does it relate to my financial year?The Year of Assessment (YA) is the calendar year in which your company's accounting year (the basis period) ends. A company with a financial year ending 30 June 2025 reports that income in YA 2025.