Malaysia’s e-Invoicing initiative, introduced by the Inland Revenue Board (LHDN), is a key step in the nation’s digital transformation. Designed to increase tax compliance and streamline business transactions, it aligns with global trends in electronic invoicing.
Key aspects of e-Invoicing in Malaysia include electronic generation, transmission, and receipt of invoices in a structured digital format, ensuring authenticity and integrity. This system replaces traditional paper or PDF invoices, reducing paperwork, data loss, and invoicing errors.
The Malaysian government has announced a phased rollout for e-Invoicing, starting on 1st August 2024 for taxpayers with an annual revenue exceeding RM100 million. By 1st January 2026, e-Invoicing will be mandatory for all taxpayers.
From a business perspective, e-Invoicing improves business efficiency by digitising invoicing processes, minimising errors, and enhancing transaction transparency, ultimately fostering trust between businesses and customers.
We at Kumo™ are always on the lookout for such initiatives by the government, ensuring that our subscribers and customers are always ready and kept abreast. We are excited to present our latest software upgrade, geared towards satisfying the evolving needs of the government towards the businesses we serve, including medical, beauty, wellness, traditional and complementary medicine (T&CM), and pet service industries. Kumo™ streamlines LHDN e-Invoicing integration, ensuring regulatory compliance and a simplified e-Invoicing process.
With Kumo™, businesses can now effortlessly generate and submit e-Invoices via automated e-Invoicing submission. This automation minimises administrative workload, reduces errors, and enhances operational efficiency, allowing healthcare professionals to focus on what they do best—delivering exceptional patient care.
e-Invoicing is a digital record of a transactional exchange between a seller (supplier) and a purchaser (buyer). An e-Invoice is submitted through the government portal for validation and record-keeping.
The detailed timeline for the implementation is as follows:
| Targeted Taxpayers | Implementation Date |
| Taxpayers with annual revenue or turnover exceeding RM100 million | 1 August 2024 |
| Taxpayers with annual revenue or turnover exceeding RM25 million but not exceeding RM100 million | 1 January 2025 |
| Taxpayers with annual revenue or turnover exceeding 500K | 1 July 2025 |
| All taxpayers | 1 January 2026 |
Yes, our system is fully integrated with LHDN e-Invoicing and is ready for use.
The e-Invoicing feature is priced at RM 500 per year and per outlet, with unlimited e-Invoice submissions to the MyInvois Portal.
For submission to LHDN (individual e-Invoice), the following information must be entered accurately:
Additionally, Kumo™ integrates with LHDN’s TIN search function, allowing the system to automatically retrieve the TIN when the client’s Identification # is entered. This streamlines the data entry process and ensures accuracy.
Each Individual e-Invoice generated in Kumo™ is automatically submitted to LHDN without requiring a request fromthe buyer, ensuring compliance and efficiency.
As for Consolidate e-Invoice, submission has to be performed in Sales page > Payment tab.
Kumo™ will submit all invoices generated within the system to LHDN, including backdated and voided sales invoices.
Yes, patients/customers can access their e-Invoices from previous months via the MyInvois portal.
The e-Invoice is issued based on the payment collected during each transaction. If partial payments were made, the e-Invoice will reflect the amount collected at that time.
For voiding sales or other changes, you can follow the standard void sales procedure. Once the cancellation or adjustment is made, the system will automatically revoke the e-Invoice and update the records.
For paediatric patients, the e-Invoice can be issued under the parent’s name. While the registration may be under the child's name, it can be registered under the parent’s Tax Identification Number (TIN), and the e-Invoice will reflect the parent’s details for billing purposes.
Yes, e-Invoice transactions are applicable to panel patients.
There are multiple statuses displayed in the e-Invoice, each representing a specific stage in the process:
| Kumo™ Status | LHDN e-Invoice status | Description / Tooltip |
| Submitted | Submitted | Currently awaiting for LHDN to process this submission. |
| Completed | Valid | Successful submission, LHDN QR available in Invoice |
| Invalid (One of the Failed message) | Invalid | An error occurred during submission, causing the LHDN return to be marked as invalid such as
|
| Failed | - | The submission is failed before submitting to LHDN such as
|
| Pending submission | - | Pending consolidated e-invoice submission |
| In Queue | - | The submission of the e-invoice is currently in the queue |
| Consolidated | - | Consolidated e-Invoice(s) submitted, awaiting transfer to LHDN. |
| Consolidated Unknown | - | Outlet not subscribed to LHDN / other unknown issue |
| Unknown | - | Outlet not subscribed to LHDN / other unknown issue |
Taxpayers may continue submitting documents using version 1.0 without digital signature validation until the LHDN officially discontinues its use. Any future updates on this requirement, including the need for clients to purchase Digital Certificates, will be updated accordingly.
No, the Kumo™ system does not support self-billed e-Invoices.
Yes. We support both live e-Invoicing and Consolidated e-Invoice methods.
When a patient is set to "Use Consolidate e-Invoice" in Kumo™, any invoice generated for that patient will not be submitted to LHDN. Instead, it will remain in a pending submission status.
At the beginning of the following month, you can initiate the consolidated e-Invoice submission for all eligible transactions from the previous month. This allows multiple transactions to be grouped into a single e-Invoice submission for patients who do not require individual invoices.
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