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E-Invoicing In Malaysia
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Legislation
The Sales Tax act 2018 and the Service Tax Act 2018
Tax Authority
Inland Revenue Board Of Malaysia
Mandatory Status
- e-Invoice
Mandatory - e-Filing
Mandatory
Format
Electronic or paper
e-Signature
Not mandatory
Archiving
7 years
The Malaysian government reintroduced the Sales and Services Tax (GST) in 2018. Exchanging electronic invoices which submit via TH Supplier Portal online and effective from April 2021. TH supplier is a self-service portal that suppliers can register, submit and track their invoices.
Filing VAT return electronically is mandatory and must file Income Tax Return Form (ITRF).