Purpose:

The document provides implementation guidelines for invoices and credit notes, ensuring consistent, compliant e-invoicing across B2B and B2G environments. It supports automation, improves tax compliance, and facilitates digital adoption by businesses, especially SMEs.

Important Functional Areas:

1. Business Roles & Processes:

Defines core roles—supplier, buyer, creditor, debtor—and supports various invoice types: prepayment, spot payment, recurring services, and credit notes. Verification, approval, tax reporting, auditing, and payment processes are all supported.

2. Malaysian Context:

Malaysia’s e-invoicing reform (phased between Aug 2024 and July 2025) is led by IRBM for tax compliance and MDEC for Peppol-based B2B digitalization. E-Invoices are submitted via the MyInvois portal or API, and specific IRBM-required fields are integrated into Peppol invoices.

3. Invoice Structure & Requirements:

• Seller & Buyer Info: Mandatory fields include names, tax IDs (TIN/SST), legal names, electronic addresses, and country codes.
• Tax Representative: Needed for cross-border suppliers without local establishment.
• Delivery Details: Address and actual delivery date should be included where relevant.
• References: Invoices can link to purchase orders, contracts, projects, and related documents (e.g., dispatch advice).
• Attachments: Documents (e.g., reports, certificates, QR codes) can be linked via URL or embedded as Base64-encoded files.
• Allowances/Charges: Charges and discounts can be applied at document, line, or price level with clear tax indicators.
• Payment Methods: Multiple payment codes supported (e.g., credit transfer), including card and direct debit options.
• Items & Pricing: Supports item identifiers, classifications (e.g., UNSPSC), net/gross prices, base quantities, and units of measure.

4. Tax Compliance:

SST, TTx, LVG, and HVGT:

• SST: Applied at 5%, 6%, 8%, or 10% depending on goods/services.
• TTx: RM10/night applied to tourist accommodations.
• LVG: 10% tax for low-value goods imported via online platforms.
• HVGT: High-value goods tax introduced in 2024.

Invoices must follow specific SST and TTx invoice formats, with detailed fields for registration numbers, item descriptions, and tax values.

Tax Codes:

Use local Peppol-compatible tax category codes:

• SA – Sales Tax
• SE – Service Tax
• LVG, HVG, E – Exempt
• O – Outside scope (for non-SST/TTx-registered businesses)

Tax Scheme ID and TIN:

SST and TIN identifiers use “VAT” and “GST” respectively within Peppol tags. Businesses not registered for tax must use ‘O’ and cannot show SST/TTx in invoices.

5. Calculations & Validation:

• Line & Document Totals: Calculations must comply with defined formulas, including taxes, discounts, and charges.
• Rounding: Follows Bank Negara Malaysia’s 5-sen rounding rule.
• Tax Breakdown: Each tax category/rate combo must have its own subtotal.
• Corrections: Mistakes must be reversed via credit notes or negative invoices.

IRBM will validate arithmetic logic in e-invoices (e.g., subtotals, tax amounts) as part of its compliance checks.

6. Technical Details:

• Uses UBL 2.1 schemas for invoices and credit notes.
• Peppol document identifiers follow strict profile and customization IDs.
• Data types (e.g., string, decimal, binary) are defined to ensure semantic accuracy.
• Invoices must be machine-readable and structured for automated processing.

The PINT-MY specification aligns Malaysia’s business needs and tax rules with international e-invoicing standards. It promotes digital adoption, supports automation, ensures tax compliance with IRBM, and enables seamless B2B/B2G invoicing using Peppol.