Malaysia Adopts PINT-MY Billing for E-Invoicing

The PINT-MY Billing Specification is Malaysia’s version of the Peppol e-invoice, adapted for SST and based on the UBL 2.1 XML format. It sets guidelines for B2B and B2G invoicing via the MyInvois platform, supporting automation and tax compliance. It includes defined business roles, main invoice fields, and tax tagging for SST (Sales and Service Tax), TTx (Tourism Tax), LVG (Low-Value Goods), and HVGT (High-Value Goods Tax) using Peppol codes. It also enforces rules on calculations and corrections, with validation by IRBM, aligning Malaysia’s e-invoicing with international standards.

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.