Introduction
Starting from July 2025, all businesses in Malaysia — big or small — will need to use e-invoicing. It’s a new system introduced by LHDN to make things more efficient and transparent.
If you’re a business owner, you might be wondering: What exactly do I need to include in an e-invoice?
In this blog, we’ll walk you through the main required fields in a Malaysian e-invoice, explain why it matters, and share how using a system like NiagaPlus can help make the whole process easier and less stressful.
What Is an E-Invoice?
Many business owners think an e-invoice is just a digital invoice — like a PDF sent via WhatsApp or email. But that’s not the case anymore. Under LHDN’s e-invoicing framework, an e-invoice in Malaysia is a machine-readable document (using a UBL 2.1 XML format) submitted to the government through the MyInvois portal.
Here’s how it works:
1. You create the invoice in your accounting system or invoicing software.
2. That invoice is submitted to LHDN for validation.
3. Once approved, LHDN returns the invoice with a unique validation number, timestamp, and QR code.
4. This approved invoice is then shared with your customer.
This process ensures transparency in taxation and helps both businesses and LHDN reduce fraud, errors, and underreporting.
What Must Be Included in an E-Invoice?
1. Supplier Information
Both parties involved in the transaction must be clearly identified.
| Field | Description |
|---|---|
|
Supplier Name |
The registered name of the business or individual issuing the invoice. This should match the name registered with the Companies Commission of Malaysia (SSM) or relevant authority. 4 |
|
Tax Identification Number (TIN) |
A unique identifier assigned by LHDN to taxpayers. It’s essential for tracking and verification purposes. |
|
Business Registration Number |
The official registration number provided by SSM, confirming the legal status of the business. |
|
SST Registration Number |
If the supplier is registered under the Sales and Service Tax (SST) regime, this number must be included. |
|
Supplier Contact Number |
This encompasses the supplier’s address (including postal code, city, state, and country), email, and phone number. Accurate contact information ensures effective communication and traceability. |
|
MSIC Code |
The Malaysia Standard Industrial Classification code represents the nature of the business activities. |
|
Business Activity Description |
A brief overview of the goods or services offered by the supplier. |
2. Buyer Information
This is the technical info LHDN needs to classify and validate your invoice
| Field | Description |
|---|---|
|
Buyer Name |
The official name of the purchasing entity or individual. |
|
Tax Identification Number (TIN) |
The buyer’s Tax Identification Number, crucial for tax reporting and compliance |
|
Registration/Identification Number |
For businesses, this is the SSM registration number; for individuals, it’s the MyKad or passport number |
|
SST Registration Number |
Applicable if the buyer is registered under SST |
|
Contact Details |
Similar to the supplier, this includes the buyer’s address, email, and phone number. |
3. Invoice Details
Each invoice must have a unique reference number, issue date, and specify its type (e.g., credit note or refund).
| Field | Description |
|---|---|
|
Invoice Type |
Specifies the nature of the invoice, such as standard invoice, credit note, debit note, or refund. |
|
Invoice Number |
A unique identifier for the invoice, aiding in tracking and record-keeping. |
|
Issue Date and Time |
The exact date and time the invoice was generated. |
|
Currency Code |
Denotes the currency used in the transaction, e.g., MYR for Malaysian Ringgit. |
|
Billing Period |
The duration the invoice covers, especially relevant for recurring services |
|
Digital Signature |
Ensures the authenticity and integrity of the invoice. |
4. Product or Service Details
List the product or service clearly — including the name, quantity, price, and tax amount. Don’t forget to mention if it includes SST or not.
| Field | Description |
|---|---|
|
Description of the Product/Service |
A clear and concise explanation of the goods or services provided. |
|
Quantity |
Specifies the amount of the items or services. |
|
Unit Price |
Specifies the cost per unit of the items or services. |
|
Tax Details |
Includes the type of tax applied (e.g., SST), the rate, and the total tax amount. |
|
Total Amount |
The cumulative cost, inclusive of taxes and any additional charges. |
5. Shipping and Additional Information
| Field | Description |
|---|---|
|
Shipping Recipient Details |
If the goods are shipped to a different recipient, their name, address, and TIN must be provided. |
|
Customs Information |
For import/export transactions, relevant customs form numbers and Incoterms should be included. |
6. Payment Information
How and When Will You Get Paid? Ensuring payment details are correct avoids delays and errors during reconciliation.
| Field | Description |
|---|---|
|
Total Amount Including Tax |
The total payable amount, including applicable taxes. |
|
Bank Details |
Provides the necessary information for the buyer to make payments if applicable. |
7. Unique Identification Number
Each e-invoice must have a unique identification number to distinguish it from other invoices. This aids in tracking and prevents duplication.
What If You Miss a Field or Submit the Wrong Info?
e-Invoicing is all about following a detailed structure set by LHDN — with dozens of mandatory fields, specific data formats, and real-time validation. And if you’re doing this manually, it’s easy to make mistakes.
Even small errors like a mistyped buyer’s TIN (Tax Identification Number) or missing SST information can cause your e-invoice to be rejected. When that happens, you’ll need to correct it and resubmit — wasting valuable time and possibly delaying payment. If the mistake isn't caught early, it may affect your financial reports or even your tax submission later.
What’s more, repeated mistakes could raise red flags. While one error might be forgivable, a pattern of inconsistencies — like duplicate invoice numbers or inconsistent totals — could lead to your business being audited.
Tracking Everything Manually Is a Real Headache
Each e-Invoice must be complete with invoice references, buyer IDs, item codes, tax details, and more. If you’re manually creating invoices using spreadsheets or document templates, you’ll likely need to check the e-invoicing guideline every time to make sure you’ve included everything.
Over time, this isn’t just tiring — it’s risky. One missing field or outdated format could break the entire process. And when invoices start stacking up, manually tracking what was submitted, what was rejected, and what needs correction becomes overwhelming.
Resubmission Process Slows You Down
When an e-Invoice is rejected, it’s not just a simple “fix and resend” situation. You’ll need to trace the mistake, correct it, regenerate the invoice, and ensure it aligns with the same document number and invoice format. Meanwhile, your customer might be waiting for the correct version to proceed with payment.
Multiply this process by just 10 or 20 invoices a week, and it’s clear how quickly it can disrupt your cash flow and workflow.
Real-Time Validation Isn’t Forgiving
The LHDN e-Invoice platform validates submissions almost instantly. That means there’s little room for error. If anything is missing or doesn’t meet the required format — like character limits, date formats, or TIN structure — the invoice is rejected straight away.
You don’t get time to “double check” after submission. So, every mistake must be prevented before you click submit.
This is the turning point. Now that the pain points of manual e-Invoicing are clear, this is where we can subtly introduce NiagaPlus as a solution:
So, What’s the Smarter Way?
Instead of juggling e-Invoicing requirements manually, many businesses are moving toward digital invoicing solutions that help them comply without the daily stress. A system like NiagaPlus guides you step-by-step to make sure no important detail is missed. It’s designed to work hand-in-hand with LHDN’s e-Invoicing system, so you don’t have to worry about formatting or field validation.
Rather than spending hours checking e-Invoice guidelines, you can focus on running your business while the system handles the compliance work in the background.
How NiagaPlus Makes e-Invoice Requests Easy for Both You and Your Customers
Many business owners worry about how to handle different e-Invoice types — especially when dealing with walk-in customers or daily retail sales. The good news is, NiagaPlus simplifies this entire process without forcing you to manually decide each time.
By default, when you issue a sales invoice through NiagaPlus, it’s automatically treated as a “Consolidated e-Invoice”, which is ideal for retail transactions or B2C sales. If your transaction falls under another category — for example, you’re billing a registered business or need to handle project-based billing — you can easily switch the invoice type to “Exclude”, right inside the system.
But what makes NiagaPlus stand out is how flexible it is when it comes to sharing invoices with customers.
If you prefer digital convenience, you can simply send the invoice via WhatsApp. The customer will receive a thank-you message along with a clickable link that brings them straight to a digital invoice — no app required, no login hassle. It’s fast, clear, and gives your customer instant access to their receipt.
Prefer to go the printed route? That’s covered too.
When you print an invoice from NiagaPlus, the bottom section of the page includes a unique QR code. If your customer wants to request a full LHDN-compliant e-Invoice (especially important for business customers), all they need to do is scan the QR code using their phone.
They’ll be taken to an online invoice page hosted by NiagaPlus, with a simple form asking for their required e-Invoice details like name, TIN, and email.
Once they fill in the form and confirm their request, the system will automatically submit the full invoice to LHDN, without you needing to do anything else.
The customer receives the official e-Invoice while your records stay clean and updated.
Track Every Submission with the E-Invoice Report in NiagaPlus
Once you’ve started submitting e-Invoices to LHDN, one of the biggest challenges is keeping track of what’s submitted, what’s pending, and what’s been consolidated.
With NiagaPlus, you don’t have to manually list or cross-check your records — because the system gives you a built-in e-Invoice Report dashboard that provides full visibility over every transaction.
Here’s what you’ll see:
| Field | Description |
|---|---|
|
Month |
Organised monthly for easy filtering |
|
Successs |
Number of e-Invoices successfully submitted to LHDN |
|
Fail |
Any failed submission (with future support to show error reasons) |
|
Excluded |
Invoices marked as excluded from e-Invoice submission |
|
Consolidated |
How many invoices were submitted as consolidated e-Invoices |
|
Unconsolidated |
Invoices pending submission as part of a consolidated batch |
Smart Control Over Consolidated Invoices
When you generate a sales invoice, NiagaPlus automatically categorises it as “Consolidated”, unless you choose otherwise. However, submission doesn’t happen immediately — it gives you flexibility. All these invoices first appear in the Unconsolidated column. From there, you decide when to group and submit them as a single consolidated e-Invoice to LHDN.
Just click the number in the column, and you'll be shown a list of all relevant invoices. This ensures you're fully in control — no surprises, no guessing which invoice was missed.
Submission Progress, At a Glance
When you hit “Submit as Consolidated e-Invoice”, the system gives you a small status note like “In Progress: Submitting to MyInvois” — so you always know what’s happening behind the scenes.
This kind of real-time feedback removes uncertainty and helps you stay compliant with e-Invoice regulations without needing to be a tax expert.
Ready to Simplify E-Invoicing?
Now that you’ve seen how much easier and clearer e-Invoicing can be with NiagaPlus — from filling in required fields, to giving customers instant invoice access, to managing submissions with a live report — it’s clear that manual methods just don’t cut it anymore.
Whether you're running a microbusiness or managing multiple transactions daily, NiagaPlus takes the stress out of e-Invoice compliance , so you can focus on growing your business, not figuring out what to submit to LHDN.
Sounds like e-Invoicing just got easier with Niagawan, right?
Start your journey with us today and experience how effortless compliance can be — without the headaches.
