MALAYSIA-LHDN-MYINVOIS-V2

LHDN Malaysia MyInvois rollout aout 2024+.

Définition

MyInvois e-invoicing Malaysia framework : Format XML/JSON UBL 2.1 customise Malaysia, signature digitale certificate LHDN, validation real-time via MyInvois portal IRBM, IRN (Invoice Reference Number) returned + QR code obligatoire. Documents : Invoice (B2B), Self-Billed Invoice, Refund Note, Debit Note, Credit Note. Modalites : MyInvois Portal (gratuit, small businesses), API integration ERP/Software (large enterprises), MyInvois Mobile App. Sales Service Tax (SST) Malaysia : Sales Tax 5-10%, Service Tax 8% standard (depuis mars 2024 augmentation 6% precedent). Penalties non-issuance e-invoice : RM 200-20000 per offense + sum SST due. Roadmap Peppol Malaysia 2025-2026.

Origine

Malaysia Budget 2023 (octobre 2022) announce e-invoicing ; LHDN MyInvois framework publie 2023 ; Phase 1 lance 1 aout 2024 ; Phase 2 1 janvier 2025 ; rollout 2024-2026.

Exemple en contexte

Maybank (Malaysia largest bank) integre MyInvois Phase 1 aout 2024 : emission factures B2B service fees corporate clients via API LHDN, UBL 2.1 Malaysia, IRN + QR code, SST 8%, integration core banking Temenos.

Termes liés

• Indonesia DJP — voisin ASEAN.