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e-Invoicing for buyers and sellers

e-Invoicing changes how receipts and invoices are validated in Malaysia. As a buyer, an e-Invoice proves your relief claim. As a seller, you may need to issue them — depending on your business's annual revenue.

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Updated

Exemption threshold

Effective fromAnnual revenue threshold
RM1,000,000
RM3,000,000

Businesses with annual revenue below the threshold in force are exempt from e-Invoicing.

What ListBelanja does

  • Request an e-Invoice from the seller in one tap — your buyer details (name, TIN, email) are ready to hand over.
  • The right e-Invoice classification code for every relief category.
  • e-Invoice drafts for your own sales in the Form B module.
  • LHDN's e-Invoicing announcements are monitored every day.

LHDN's latest e-Invoicing announcements

Latest LHDN announcements →

Frequently asked questions

Does my small business need e-Invoicing?

Businesses with annual revenue not exceeding RM3,000,000 are exempt (effective 1 September 2026). The threshold is read from LHDN's announcements and updates itself when it changes.