LHDN publishes two main e-invoice guidelines: the e-Invoice Guideline (version 4.8, published 30 August 2026) and the e-Invoice Specific Guideline (version 4.9, published 7 September 2026). Both are available in Malay and English, free of charge, on LHDN's e-Invoice microsite. Around them sit general and industry-specific FAQs, the technical SDK documentation, and a schedule of briefings.
If you have been told to "read the guideline", this page explains which document is meant, what each one answers, and how to make sure you are reading the latest version. It does not replace the official documents — it helps you find the right part of them.
LHDN's official e-invoice documents
| Document | What it contains | Who it is for |
|---|---|---|
| e-Invoice Guideline | Implementation scope, the e-invoice models, submission methods (portal and API), the validation workflow, exemptions, and the list of required fields | Every taxpayer — the starting point |
| e-Invoice Specific Guideline | Detailed treatment of particular situations: consolidated e-invoices, self-billed e-invoices, transactions with individuals, e-commerce, the interim relaxation period, and the voluntary disclosure programme | Anyone dealing with a case other than an ordinary invoice |
| General FAQ | Questions and practical examples, including group-company scenarios and the effect of the threshold increase | Business owners and advisors |
| Industry-specific FAQs | Healthcare, construction, telecommunications, e-commerce, petroleum operations, insurance and takaful, aviation, tourism, financial services, and donations | Businesses in those industries |
| MyInvois Portal FAQ | Roles, representatives, intermediaries, templates and notifications in the portal | Portal users |
| MyInvois SDK | Technical API documentation, code lists (MSIC, classification, tax types and others), and validation rules | Developers and software providers |
The e-Invoice Guideline was first published on 21 July 2023 and has been updated many times since.
e-Invoice Guideline vs Specific Guideline — which one?
The most common confusion is between the two main documents. The e-Invoice Guideline is sometimes called the "General Guideline" to distinguish it from the Specific Guideline — both names refer to the same document.
The simple rule: the e-Invoice Guideline explains the system; the Specific Guideline explains the special cases.
| Your question | Read |
|---|---|
| Do I have to implement e-invoicing? Am I exempt? | e-Invoice Guideline (scope and exemption sections) |
| What fields does an e-invoice need? | e-Invoice Guideline (Appendix 1) |
| How are e-invoices submitted and validated? | e-Invoice Guideline |
| When can I issue a consolidated e-invoice? Which transactions cannot be consolidated? | Specific Guideline (Section 3) |
| When do I have to issue a self-billed e-invoice? | Specific Guideline (Section 8) |
| Which general TIN is used when a buyer does not provide a TIN? | Specific Guideline (Appendix 1) |
| What does the relaxation period allow? | Specific Guideline (Section 16) |
| How do I make a voluntary disclosure for missed e-invoices? | Specific Guideline (Section 17) |
If your question is specific to one industry — hospital bills or a contractor's progress claims, for example — check that industry's FAQ as well, because it answers scenarios the guidelines do not cover.
How to get the latest version
LHDN's e-invoice guidelines in PDF form are downloaded from the guidelines index page on the e-Invoice microsite:
- English: hasil.gov.my/en/e-invois/rujukan-pelaksanaan-e-invois/garis-panduan
- Malay: hasil.gov.my/e-invois/rujukan-pelaksanaan-e-invois/garis-panduan
The FAQs are on the adjacent FAQ page.
Three habits that prevent mistakes:
- Download from the index page, not from an old saved PDF link. Old links, or copies shared in WhatsApp groups, may be versions that have since been replaced.
- Check the version number and date on the first page.
- Check again before acting on any rule that matters — the exemption threshold, for example, was raised from RM1 million to RM3 million on 1 September 2026, and the guidelines themselves are revised often.
e-Invoice briefings, courses and training
Yes, LHDN runs e-invoice briefings and e-invoice webinars for taxpayers. The sessions are listed on the e-Invoice Events page (in Malay: Program e-Invois) on LHDN's microsite, with the date, time, location and registration closing date.
As an illustration, the September 2026 list included briefings at Menara HASiL Pulau Pinang, Bukit Mertajam, Kuantan and Temerloh, and a webinar organised by HASiL Sarawak on Microsoft Teams. Sessions are local and have closing dates, so check the page from time to time for sessions in your area.
Registration details and any fees are stated for each session — check them on that page, because we have not verified the participation terms of each session. LHDN also publishes MyInvois Portal user guide videos and e-invoice awareness videos on its microsite.
Private e-invoice courses also exist; their content varies and they are not automatically recognised by LHDN. Whatever course you attend, the definitive reference remains the official guidelines.
LHDN's official e-invoice help
LHDN provides dedicated channels for e-invoice enquiries:
| Channel | Details |
|---|---|
| HASiL e-Invoice Helpdesk | 03-8682 8000 — 24-hour line, Monday to Sunday |
| MyInvois Live Chat | 9:00 a.m. – 5:00 p.m., Monday to Friday (except public holidays) |
| MyInvois contact page | www.hasil.gov.my/en/e-invois/hubungi-kami/ — the official list of help desk, live chat and other contact channels |
| e-Invoice feedback form | feedback.myinvois.hasil.gov.my — listed as the MyInvois Customer Feedback Form in HASiL's media statement of 30 August 2026, and linked from the contact page for submitting e-Invoice enquiries. The MyInvois Portal FAQ (Question 38) also directs the "You have been blocked" portal error there |
| myinvois@hasil.gov.my — named in HASiL's media statement of 30 August 2026 as the e-mail channel for general e-Invoice enquiries. The MyInvois Portal FAQ (Question 40) also points sellers to it for a buyer TIN or identity-card mismatch error, where they may send the buyer's full name with the identity-card number and/or TIN for review. The contact page itself does not show an e-mail address | |
| HASiL offices | Visit your nearest branch |
For general tax enquiries that are not about e-invoicing, the HASiL Contact Centre can be reached on 03-8911 1000.
Summary: what the guidelines say on common topics
We cover each of these topics in detail, with references to the relevant part of the guidelines:
- Who is exempt and the RM3 million threshold — who is exempt from e-invoicing
- When e-invoicing starts and the relaxation period — e-invoice implementation dates
- Monthly consolidation and transactions that cannot be consolidated — consolidated e-invoices
- When the buyer issues the e-invoice — self-billed e-invoices in Malaysia
- Required fields and format — the 55 MyInvois fields
- Preparation and checklist — LHDN e-invoice compliance
For the whole picture in one place, start with e-invoicing in Malaysia: a complete guide.
Sources: the guidelines, FAQ, e-Invoice Events and Contact Us pages on LHDN's e-Invoice microsite, the MyInvois Portal FAQ (updated 9 March 2026), and the HASiL media statement of 30 August 2026, checked on 12 October 2026.