LHDN rules and guidelines
What LHDN requires, explained in plain language with the source for each rule.
8 articles
- Who must issue e-invoices, and whenWhich businesses must issue e-invoices, from which date, and who is exempt under the RM3 million threshold.
- The e-invoice document typesThe eight LHDN e-invoice types (codes 01 to 04 and 11 to 14) and when to use each one.
- Consolidated e-invoices: the rulesWho may combine sales into a monthly consolidated e-invoice, the 7-day deadline, and the sales that can never be consolidated.
- Self-billed e-invoices: the rulesWhen you, the buyer, must issue the e-invoice on your supplier's behalf, and when you must not.
- Buyer and supplier details LHDN expectsThe buyer TIN, ID type and general TIN rules LHDN checks, including the TIN and BRN validation and the 12-character passport limit.
- Cancelling and correcting e-invoicesYou can cancel a validated e-invoice within 72 hours. After that, you correct it with a credit, debit or refund note.
- Fix missed or wrong e-invoices, penalty-freeLHDN's e-Invoice Special Voluntary Disclosure Programme lets you fix missed or wrong e-invoices without penalty until 31 December 2027.
- Fix missed or wrong e-invoices, penalty-free (LHDN VDP)Correct missed or wrong e-invoices with zero penalty under LHDN's Voluntary Disclosure Programme.