The Inland Revenue Board (IRB) had announced that the e-Invoicing initiative will be implemented in phases beginning August 2024. Several guidelines have been issued to provide step-by-step guidance of key aspects of e-Invoicing.
e-Invoicing is applicable to all taxpayers undertaking commercial activities in Malaysia. The mandate extends to both domestic and international transactions. The scope of e-Invoicing typically encompasses business-to-business (B2B), business-to-consumer (B2C) and business-to-government (B2G).
Explore the complexities and nuances involved in implementing e-Invoicing for your business — from changes in technical processes to organisational culture and strategies — and the integration model options available to you.
Switching gears
Implementing e-Invoicing as digital reporting services can be tricky due to the complexity of businesses' current accounting systems and compliance requirements imposed by tax authorities. Ensuring the consistency, completeness, and correctness of data will be a challenge, especially when dealing with large volumes of transactions and diverse data sources.
Transitioning to e-Invoicing will involve significant changes in not just technical processes but organisational culture and management strategies as well.
Keeping up with evolving legal and regulatory framework
Changing management strategy
Assess available technology solutions on your current accounting system
e-Invoicing timeline: Full speed ahead
The first stage of e-Invoicing implementation begins in August 2024 and is mandatory for taxpayers with annual turnover or revenue of more than RM100 million per year. However, the IRB also welcomes organisations who fall outside of this criterion but are ready to volunteer themselves for the implementation.
Details on Interim Relaxation Period and other relevant details
IRB recognises the challenges faced by taxpayers to implement e-Invoice. They have introduced a six-month grace period to help taxpayers transition to the new e-Invoicing rules. The details are as follows:
- Flexibility for 6 months
- No prosecution for 6 months
- Accelerated capital allowance (ACA) claim for 2 years claim for 2 years (from 3 years)
Flexibility for 6 months
The flexibility provided is as follows:
Consolidated e-Invoice
All industries / activities are allowed to issue consolidated e-Invoices, including self-billed e-Invoices
Data field
Any description of transaction may be entered into the “Description of product or service” field
Request for e-Invoice
Where there is a request for e-Invoice from the buyer, the seller is allowed to issue consolidated e-Invoice without the need to issue an e-Invoice for each transaction
No prosecution for 6 months
Within the 6 months period, there will be no prosecution under section 120 of the ITA 1967 for non-compliance of e-Invoicing rules on condition that the taxpayer adheres with the above mentioned flexibilities at the very least.
Accelerated capital allowance (ACA) claim for 2 years claim for 2 years (from 3 years)
Taxpayers who successfully implement e-Invoicing within the implementation timeframe, without the need to use the above mentioned flexibilities, are given an ACA claim period (reduced from 3 years* to 2 years) for purchase of ICT equipment and computer software packages. This is effective for YAs 2024 and 2025.
In Budget 2024, the ACA claim period for ICT equipment and computer software was reduced from 4 years to 3 years with the proposed revision of the initial allowance rate from 20% to 40%, effective from YA 2024. This proposal is yet to be gazetted
Gearing up for success
Evaluating your options for data integration in your e-Invoice flow
Based on IRB's guideline, there are two mechanisms to transmit e-Invoices to IRB’s database. The first option is through the MyInvois Portal, a free solution/portal hosted by IRB, and the second is through application programming interface (API). Under the Malaysia Digital Economy Corporation (MDEC)’s National e-Invoicing Initiative to digitalise business operations, MDEC also provides an option for businesses to implement e-Invoicing using the Peppol framework.
Option 1: |
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Direct integration via APIThis option directly links up your Enterprise Resource Planning (ERP) or billing systems to IRB's MyInvois System. Why choose this option
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Option 2: |
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Integration through middlewareThis option uses a middleware (in our case, a PwC tool) to connect to IRB's MyInvois System. Why choose this option
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PwC service offerings
Many companies have either fully embraced e-Invoicing or have yet to make significant progress in this area. To better meet your needs, PwC is pleased to offer a holistic and sustainable approach designed to ensure confidence in your e-Invoicing compliance. Our e-Invoicing strategy, aligned with PwC's NextGen framework, is built on three key phases: Align and Mobilise (Pre-Implementation), Engage and Enable (Implementation), and Sustain and Evolve (Post-Implementation).
- Align and Mobilise
- Engage and Enable
- Sustain and Evolve
Align and Mobilise
Impact assessment
Conduct a fit-gap analysis of your existing processes to identify areas for improvement and provide tailored recommendations. We focus on aligning your operations with industry best practices to optimise efficiency and compliance.
Decide tools
Leveraging insights from the Impact Assessment, we evaluate your data and system to recommend suitable e-Invoicing solutions. Our expert guidance ensures you select the tools that best meet your organisation’s needs and future growth.
Engage and Enable
Change management
Empowering your team with PwC’s Next Gen framework through essential insights and practical examples, ensuring your organisation transitions smoothly and effectively.
User acceptance testing (UAT)
Refine user requirements and identify potential issues at the end of the development cycle. Our rigorous UAT process ensures your e-Invoicing solution is fully functional and meets all business needs before going live.
Sustain and Evolve
Healthchecks
Providing valuable feedback and recommendations based on best practices to manage your e-Invoicing compliance risk.
Dashboard/Reconciliation
Implementing advanced dashboard monitoring mechanisms for real-time visibility into invoicing activities. This proactive approach allows for the early identification and resolution of issues, ensuring smooth operations.
Trainings
Equip your team with the skills to navigate the complexities of e-Invoicing through our comprehensive general and customised training programmes to meet your requirements.
Internal audit controls
Strengthen internal audit controls by providing a thorough assessment of existing processes, identifying potential risks and gaps, and implement robust control frameworks tailored to your specific requirements.
Project management
Comprehensive support throughout your entire e-Invoicing journey, including developing detailed project plans with clear timelines, coordinating with stakeholders and ensuring alignment and communication for successful implementation.
Workshops and trainings
Equip your team with the skills to navigate the complexities of e-Invoicing through our comprehensive general and customised training programmes to meet your requirements.
- e-invoicing Webinar – Are you prepared for the taxman at your door?
- Navigating the MyInvois Portal (English session)
- Penggunaan Portal MyInvois (Malay session)
- MyInvois Portal 浏览指南 (Mandarin session)
- Guiding SMEs through their e-Invoicing journey
- Membimbing PKS Melalui Perjalanan e-Invois
- Everything you need to know as internal auditors from an e-Invoicing perspective
- Project Management for e-Invoicing Implementation
- e-Invoicing Human Resource (HR) Training
e-invoicing Webinar – Are you prepared for the taxman at your door?
Post e-Invoice Implementation: Get your burning questions answered
Is compliance keeping you up at night?
Are you ready for a potential tax audit?
Is your leadership team under pressure?
Are you facing operational disruptions?
Are you prepared for the unexpected?
Objectives
Join us for an exclusive session tailored to address your most urgent inquiries about e-Invoicing compliance. This follow-up webinar is designed for those looking to deepen their understanding and streamline their e-Invoice processes.
Agenda
- Mitigating risk for tax audits
- Common misconceptions regarding tax laws and regulations
- Ensuring data accuracy and completeness
- Preparing stakeholders and processes
- Dedicated 1.5-hour Q&A Session
Date: Please click the 'Register now' button to view our latest available sessions
Duration: 2 hours 30 minutes
Time: 9:30am - 12pm
Location: Virtual
Fees:
- Individual - RM388/pax
Navigating the MyInvois Portal (English session)
Launched on 1 August 2024, the MyInvois Portal was designed by the Inland Revenue Board of Malaysia to facilitate the implementation of e-Invoice for all taxpayers, especially for SME companies and those who are not using any accounting system to issue e-Invoices.
Objectives
MyInvois Portal: A backup option when integration tools fail
There may be instances where your integration tools encounter system failures. This is why it is necessary to equip yourself and the team with the knowledge of navigating the MyInvois Portal as part of your back-up plan, so that disruption to your business is kept to a minimum.
An interactive virtual learning session
We will be hosting a webinar to walk fresh starters and key users of the MyInvois Portal through key features and functionalities of the MyInvois Portal.
There will also be a panel discussion with live Q&A for you to ask us any questions at the end of the webinar.
Topics covered
- Introduction of the MyInvois Portal
- Registration and profile setup
- Submission of documents through the MyInvois Portal
- Reporting and other features
Who should attend
Fresh starters or key users to the MyInvois portal
Date: Please click the 'Register now' button to view our latest available sessions
Duration: 4 hours
Time: 9am - 1pm
Location: Virtual
Fees:
- Individual - RM800/pax (excluding SST)
- Group bundle (Special rate for registration of three pax and above) - RM500/pax (excluding SST)
HRDF claimable, subject to HRDF T&C’s
Penggunaan Portal MyInvois (Malay session)
Dilancarkan pada 1 Ogos 2024, Portal MyInvois telah direka oleh Lembaga Hasil Dalam Negeri Malaysia (LHDNM) untuk memudahkan pelaksanaan e-Invois bagi semua pembayar cukai, terutamanya perusahaan kecil dan sederhana (PKS) dan mereka yang tidak menggunakan mana-mana sistem perakaunan untuk mengeluarkan e-Invois.
Objektif
Portal MyInvois: Pilihan alternatif apabila alat integrasi gagal
Apabila sistem integrasi perakaunan anda menghadapi masalah, adakah organisasi anda bersedia menggunakan Portal MyInvois sebagai pilihan alternatif? Fahami cara menggunakan Portal MyInvois sebagai sebahagian daripada pelan sandaran supaya gangguan kepada perniagaan anda dapat dikawal pada tahap minima.
Sesi pembelajaran interaktif dalam talian
Webinar ini dianjurkan untuk memberikan panduan kepada pengguna baharu dan pengguna utama Portal MyInvois mengenai ciri-ciri dan fungsi utamanya. Di akhir sesi, peserta juga akan berpeluang untuk menyertai sesi panel perbincangan serta sesi soal jawab secara langsung.
Topik yang akan dibincangkan
- Pengenalan kepada Portal MyInvois
- Pendaftaran dan persediaan profil
- Penghantaran dokumen melalui Portal MyInvois
- Pelaporan dan ciri-ciri lain
Webinar in dikhususkan untuk
Pengguna baru atau pengguna utama Portal MyInvois
Tarikh: Klik butang 'Daftar sekarang' untuk melihat sesi terkini yang tersedia
Tempoh: 4 jam
Masa: 9 pagi - 1 petang
Lokasi: Dalam talian
Yuran:
- Individu - RM800 (tidak termasuk SST)
- Pakej kumpulan (untuk pendaftaran tiga orang dan ke atas) - RM500 seorang (tidak termasuk SST)
Boleh dituntut melalui HRDF, tertakluk kepada terma dan syarat HRDF
MyInvois Portal 浏览指南 (Mandarin session)
随着第一阶段电子发票已在2024年8月1日强制落实，由 马来西亚内陆税务局设计推出的电子发票MyInvois Portal 官网旨在协助纳税人实施和开具电子发票，尤其 是中小企业和未使用任何会计系统作为发送电子发票的 纳税人。
MyInvois Portal：电子发票传送系统故障时的备用 方案
所有的传送系统都承载着故障风险。因此，您和您的团 队必须具备MyInvois Portal 官网的操作知识，作为一个 备用方案，以降低系统故障对于业务流程的干扰。
互动式线上学习课程
我们将举办第一场线上研讨会，协助 MyInvois Portal 的 新用户和主要用户了解 MyInvois Portal 官网的功能和 特性。 我们也会提供问答环节，给予您机会与行业专家提问和 研讨，为您将面对的挑战提供见解和建议。
课程详情
- MyInvois Portal 官网的简介 ● 注册及个人资料设置 ● 通过 MyInvois Portal 官网发送电子发票 ● 数据报表和其他功能
谁该参加
MyInvois Portal 的新用户或主要用户
日期：请点击“立即注册”按钮查看最新日期
时长：4小时
时间：上午 9 点至下午 1 点
地点：网上
收费:
- 单人 - RM800/人 (非包含 SST)
- 群组 (三人及以上优惠) - RM500/人 (非包含 SST)
HRDF可索赔，但须遵守HRDF条款和条件
Guiding SMEs through their e-Invoicing journey
e-Invoicing is expected to be fully enforced in Malaysia by 1 January 2026, with 6 months of relaxation period, applying to taxpayers with an annual turnover of up to RM500,000. Currently, taxpayers with a turnover of RM100m have already passed the 1 August 2024 deadline, and the small and medium-sized enterprises (SMEs) will soon follow.
Objectives
Leveraging our experience from successful collaborations with companies during the Wave 1 e-invoicing implementation, this session will deliver technical knowledge with practical insights through a compelling business case study, offering a comprehensive understanding of e-Invoicing.
Following the perspective of a Nasi Lemak seller, we’ll address practical, day-to-day questions to help you understand compliance requirements based on your organisation’s growth plan.
Agenda
A three-pronged approach to understanding e-Invoicing, covering:
- The foundation for implementation readiness - Explore technical e-Invoicing concepts like issuance, validation and sharing
- Interactive role playing to gain practical insights - Analyse the potential impacts on key accounts receivable and accounts payable processes with case studies
- Application to your business scenarios - Understand the impact on your finance supply chain and the documentation needed for e-Invoicing compliance
Who should attend
- Small and medium-sized enterprises (SMEs)
- Self-employed individuals
Date: Please click the 'Register now' button to view our latest available sessions
Duration: 4 hours
Time: 9am - 1pm
Location: Virtual
Fees:
- Individual - RM800/pax (excluding SST)
- Group bundle (Special rate for registration of three pax and above) - RM500/pax (excluding SST)
HRDF claimable, subject to HRDF T&C’s
Membimbing PKS Melalui Perjalanan e-Invois
e-Invois dijangka akan dikuatkuaskan sepenuhnya di Malaysia menjelang 1 Januari 2026 dengan tempoh kelonggaran selama 6 bulan, tertakluk kepada pembayar cukai dengan perolehan tahunan sehingga RM500,000. Pembayar cukai dengan perolehan sebanyak RM100 juta telah pun melepasi tarikh akhir pelaksanaan pada 1 Ogos 2024, dan tarikh akhir bagi perusahaan kecil dan sederhana (PKS) akan menyusul tidak lama lagi.
Objektif
Berbekalkan pengalaman kami bekerjasama dengan syarikat-syarikat yang melaksanakan e-Invois Gelombang 1, sesi ini akan menjelaskan asas-asas pengetahuan teknikal beserta perkongsian pengalaman praktikal melalui kajian kes perniagaan yang membolehkan pemahaman yang komprehensif mengenai e-Invois.
Mengikuti perspektif seorang penjual nasi lemak, kami akan menangani soalan-soalan praktikal sehari-hari untuk membantu anda memahami keperluan pematuhan berdasarkan pelan pertumbuhan organisasi anda.
Topik yang akan dibincangkan
Asas untuk kesediaan pelaksanaan - Fahami konsep teknikal e-Invois seperti cara mengeluarkan, mengesahkan, dan berkongsi invois
Simulasi interaktif - Dapatkan pandangan praktikal dengan menganalisis kesan pada proses Akaun Belum Terima dan Akaun Belum Bayar melalui beberapa kajian kes perniagaan
Aplikasi kepada perniagaan anda - Fahami kesan e-Invois pada kewangan perniagaan dan dokumentasi yang diperlukan.
Webinar ini dikhususkan untuk
Perusahaan kecil dan sederhana (PKS)
Individu bekerja sendiri
Tarikh: Klik butang 'Daftar sekarang' untuk melihat sesi terkini yang tersedia
Tempoh: 4 jam
Masa: 9 pagi - 1 petang
Lokasi: Dalam talian
Yuran:
- Individu - RM800 (tidak termasuk SST)
- Pakej kumpulan (untuk pendaftaran tiga orang dan ke atas) - RM500 seorang (tidak termasuk SST)
Boleh dituntut melalui HRDF, tertakluk kepada terma dan syarat HRDF
Everything you need to know as internal auditors from an e-Invoicing perspective
Has your organisation incorporated e-Invoicing into your internal audit review process? Elevate your internal audit team’s e-Invoicing expertise with a half-day online workshop.
Objectives
This programme offers learners the opportunity to understand the key risk areas or processes impacted by e-Invoicing during your internal audit assessments, and help you comply and align with the Tax Corporate Governance Framework.
Agenda
- Building your e-Invoicing foundation - Theoretical concepts of e-Invoicing
- Contract/Legal - Impact on the legal process
- Accounts Receivable and Sales - Impact on the AR process
- Accounts Payable and Procurement - Impact on the AP & procurement process
- Human Resources - Impact on the HR process
Date: Please click the 'Register now' button to view our latest available sessions
Duration: 4 hours
Time: 9am - 1pm
Location: Virtual
Fees:
- Individual - RM1,000/pax (excluding SST)
HRDF claimable, subject to HRDF T&C’s
Project Management for e-Invoicing Implementation
Enhance your project management skills for e-Invoicing implementation
Join us for a half-day session designed to elevate your project management team’s expertise in e-Invoicing.
Objectives
This programme provides the opportunity to learn from PwC's subject matter experts about the key risk areas and processes impacted by e-Invoicing. You’ll also learn how to track key milestones to ensure compliance and effective governance throughout your projects.
Agenda
- e-Invoicing overview and processes - Theoretical concepts of e-Invoicing and impacted processes
- Project management protocol - Setting up a project management office and a checklist for e-Invoicing readiness
- RACI model and communication tools - Developing a communication matrix
- Risk management - Implementing a risk management framework and an escalation matrix
Date: Please click the 'Register now' button to view our latest available sessions
Duration: 4 hours
Time: 9am - 1pm
Location: Virtual
Fees:
- Individual - RM1000/pax (excluding SST)
HRDF claimable, subject to HRDF T&C’s
e-Invoicing Human Resource (HR) Training
As Malaysia moves towards full enforcement of e-Invoicing by 1 January 2026, HR professionals need to understand the implications of this compliance obligation on their day-to-day processes.
Objectives
Leveraging our expertise, the programme blends technical knowledge with practical insights through interactive sessions and scenarios. Learners will explore how e-Invoicing intersects with HR functions such as compensation and recruitment, equipping them with the knowledge and skills to integrate these requirements into operations and ensure compliance in an evolving regulatory environment.
Agenda
- Key technical concepts of e-Invoicing - Gain an understanding of essential e-Invoicing concepts, such as issuance, validation and sharing
- Implication on HR processes - Explore how e-Invoicing affects recruitment, training and development, compensation and benefits, and employee relations
- Practical scenarios and application - Demonstrate the impact of e-invoicing on HR processes through common scenarios.
Who should attend
HR professionals seeking to enhance their understanding of e-Invoicing and its implications on HR processes
Date: Please click the 'Register now' button to view our latest available sessions
Duration: 4 hours
Time: 9am - 1pm
Location: Virtual
Fees:
- Individual - RM1000/pax (excluding SST)
HRDF claimable, subject to HRDF T&C’s
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