Invoice format in Malaysia: what a valid invoice must show
Written by the Lejar team
Malaysia has no single prescribed invoice format for an ordinary, non-SST-registered business, but an invoice still has a job: identify who sold what to whom, for how much, and on what terms. SST registration and MyInvois e-invoicing each add real requirements on top. The SST rates and e-invoice rules below were verified against RMCD and LHDN sources as of 20 August 2026.
What should every Malaysian invoice show?
For a business that is not SST-registered and not yet issuing e-invoices, the format is commercial practice rather than statute. A complete invoice covers these fields, and leaving any of them out is what causes disputes and late payments:
- Your business name and SSM registration number, plus your address and contact details.
- The word Invoice and a unique, sequential invoice number.
- The issue date, and the payment due date or credit terms.
- The customer’s name and address.
- A description of each item or service, with quantity and unit price.
- The amount per line, any discount, and the total payable in Ringgit.
- Your payment details: bank account, DuitNow, or however you want to be paid.
What changes if you are SST-registered?
Once you are registered for Sales Tax or Service Tax, the law prescribes invoice particulars. Your invoice must identify you as the registered person, carry your SST registration number, and show the rate and amount of tax charged as its own line, not buried in the price. Service tax is 6% or 8% depending on the service, and sales tax is 5% or 10% by goods category. The prescribed particulars are set out in the SST legislation; the MySST portal is the authoritative reference for what your registration requires.
A worked example
| Field | Example |
|---|---|
| Invoice number | INV-2026-0815 |
| Issue date | 15 August 2026 |
| Supplier | Contoh Digital Sdn. Bhd. (202601012345), with its SST registration number |
| Customer | Kedai Maju Enterprise, Kuala Lumpur |
| Line item | Consulting services, 10 hours at RM150.00 = RM1,500.00 |
| Service tax 8% | RM120.00 |
| Total payable | RM1,620.00 |
| Terms | Net 30 days, payment to Maybank 5123 4567 8901 |
How does e-invoicing change the invoice format?
Under MyInvois, the invoice stops being a document you design and becomes structured data you submit. LHDN validates the submission and the validated e-invoice, not your PDF, is the official tax document. The required fields go beyond a commercial invoice: the supplier’s TIN, registration number, and MSIC code with a business activity description, the buyer’s TIN and details for business buyers, and structured line items with tax per line.
You can still send customers a nicely formatted invoice; it is now a visual representation of the validated record. For B2C sales where buyers do not ask for an individual e-invoice, a monthly consolidated e-invoice covers them, submitted within seven calendar days after month end. From 1 January 2026, any single transaction above RM10,000 needs an individual e-invoice regardless, and some industries, such as motor vehicle sales, flight tickets, and construction, must issue individual e-invoices for every sale once their relaxation period ends. The consolidated e-invoice guide covers the full list.
Invoice numbering: keep one clean sequence
Number invoices sequentially with no gaps and no duplicates, in one series, and never reuse a number after a cancellation; issue a credit note instead. A clean sequence is what lets your books, your SST return, and your e-invoice submissions reconcile line by line, and it is the first thing an auditor checks.
Where does Lejar fit?
Lejar issues invoices with automatic sequential numbering, applies SST at the item level, and posts the double entry for you. MyInvois e-invoicing is live and free on every plan: Lejar submits your invoices to LHDN as your appointed intermediary, handles consolidated e-invoices for eligible B2C sales, and issues credit, debit, and refund notes for corrections. Check your industry against the consolidated e-invoice restrictions; Lejar does not know your industry and cannot enforce them for you.
Frequently asked questions
Is there a legally required invoice format in Malaysia?
Not for an ordinary business. SST registration prescribes invoice particulars, including your SST number and the tax rate and amount, and MyInvois e-invoicing prescribes structured data fields. Outside those, the format is commercial practice.
Do I need to show SST separately on my invoice?
If you are SST-registered, yes: show the rate and the amount of tax charged as its own line. Service tax is 6% or 8% depending on the service; sales tax is 5% or 10% by goods category.
What is the difference between an invoice and an e-invoice?
An invoice is a document you issue to your customer. An e-invoice is a structured record submitted to LHDN for validation under MyInvois; once validated, it is the official tax document and your PDF becomes a visual representation of it.
Can I keep sending PDF invoices under e-invoicing?
Yes, as the human-readable copy. The validated e-invoice is the official record. During your relaxation period you may also cover B2C sales with a monthly consolidated e-invoice, due within seven calendar days after month end.
What does an e-invoice need that a normal invoice does not?
Structured identifiers: the supplier’s TIN, registration number, and MSIC code with a business activity description, plus the buyer’s TIN and details for business buyers, and tax shown per line item.