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e-Invoicing in Malaysia: A Guide for Businesses

Everything you need to know about LHDN's MyInvois system and how MSIC codes are used in e-invoicing.

What is e-Invoicing in Malaysia?

e-Invoicing is a digital invoicing system mandated by LHDN (Lembaga Hasil Dalam Negeri Malaysia) — the Inland Revenue Board of Malaysia. Through the MyInvois platform, all businesses in Malaysia are required to issue, validate, and store invoices electronically.

Unlike traditional paper or PDF invoices, e-invoices are structured digital documents that are validated in real-time by LHDN's system. Each e-invoice receives a unique identifier and QR code for verification.

Mandatory for All Businesses

As of August 2024, e-invoicing is mandatory for all Malaysian businesses regardless of revenue size. All businesses must issue e-invoices through the MyInvois system.

Implementation Timeline

1 August 2024

Phase 1 — Businesses with annual turnover exceeding RM100 million

1 January 2025

Phase 2 — Businesses with annual turnover exceeding RM25 million

1 July 2025

Phase 3 — All remaining businesses regardless of revenue

How MSIC Codes Relate to e-Invoicing

The MSIC code is a mandatory field on every e-invoice. It classifies the business activity of the supplier (invoice issuer) and must be included in the "Classification" section of the e-invoice document.

e-Invoice Fields Requiring MSIC

Field NameClassification Code
Format5-digit numeric code (e.g., 62010)
RequiredYes — mandatory for all e-invoices
Where to find itYour SSM registration certificate or search our directory

How to Find and Use Your MSIC Code

Step 1: Check your SSM registration

Your MSIC code should be listed on your SSM registration certificate (Form 9 / Section 14 Certificate). This is the code you declared during company registration.

Step 2: Verify it matches your activity

Look up your code in our MSIC directory to confirm it accurately describes your current business activity. The code must be a 5-digit item code.

Step 3: Enter in MyInvois

When setting up your MyInvois account or issuing an e-invoice, enter the 5-digit MSIC code in the "Classification" or "Industry Classification" field.

Step 4: Use consistently

Use the same MSIC code across all your e-invoices. If your business has multiple activities, use the code for the primary activity related to each specific invoice.

Key Fields in an e-Invoice

Beyond the MSIC code, here are the other important fields in a Malaysian e-invoice:

Supplier TINTax Identification Number of the invoice issuer
Buyer TINTax Identification Number of the buyer (if applicable)
Classification CodeMSIC code — your business activity classification
Invoice NumberUnique sequential invoice reference
Invoice Date & TimeDate and time the invoice was issued
Line ItemsDescription, quantity, unit price, and tax for each item
Tax AmountSST or other applicable tax amounts
Total AmountTotal payable including tax

Find your MSIC code for e-invoicing

Search our directory to find the right classification code for your e-invoices.

Search MSIC Codes

Related Guide

New to MSIC codes? Read our complete MSIC Code Guide to learn how to choose the right code for your business.

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