MyInvois Production Data Validation from 15 August 2026: Error-Prevention Checklist
From 15 August 2026, MyInvois Production submissions face stricter field checks. Use this checklist to correct formats, codes and field limits before e-Invoice submission.
MyInvois TIN and BRN Validation from 1 August 2026: Business Checklist
From 1 August 2026, MyInvois will validate TIN and BRN details through its API. Use this checklist to clean buyer records and reduce e-Invoice errors.
e-Invoice SVDP Malaysia 2026: What Businesses Need to Know
Malaysia’s e-Invoice Special Voluntary Disclosure Programme (SVDP) allows taxpayers to regularise missing, incomplete or inaccurate e-Invoices from their mandatory implementation date. The programme runs from 7 July 2026 until 31 December 2027, subject to the requirements prescribed by the Inland Revenue Board of Malaysia (LHDN). Key Points Programme period: 7 July 2026–31 December 2027 Covers […]
Malaysia Rental Service Tax Guide 2026: Rate & Exemptions
Malaysia rental service tax guide covering the 6% rate from 1 January 2026, RM500,000 registration threshold, exclusions and current MSME reliefs.
Tax Deduction for ESG Expenditure – Gazette Order [P.U.(A) 193/2025]
On 23 June 2025, the Government gazetted the Income Tax (Deduction for Expenditure in relation to Environmental Preservation, Social and Governance) Rules 2025 [P.U.(A) 193/2025] (“the Rules”). The Rules are effective from the Year of Assessment (YA) 2024 to YA 2027. This initiative, first announced in Budget 2024, allows a tax deduction of up to […]
Stamp Duty on Employment Contracts in Malaysia: What Employers Must Know
Updated 2026 guide to employment contract stamp duty in Malaysia: RM3,000 exemption, RM10 duty, deadlines, penalties, STSDS and PKPS relief.
RM10,000 e-Invoice Rule in Malaysia: What Businesses Must Do
The RM10,000 e-Invoice rule in Malaysia took effect on 1 January 2026. Under Table 3.6 of LHDN’s e-Invoice Specific Guideline Version 4.8, a consolidated e-Invoice is not allowed for any single transaction with a value exceeding RM10,000. The supplier must issue a transactional—or individual—e-Invoice for that transaction. When Does the RM10,000 Rule Apply? It applies […]
Malaysia e-Invoice Implementation Timeline 2026: Latest LHDN Update
Malaysia e-Invoice timeline updated for the RM3 million exemption effective 1 September 2026, including group exceptions and implementation dates.
Transfer Pricing
HTL’s Service Transfer Pricing Many businesses assume that transfer pricing rules apply only to large multinational groups with cross-border transactions. In Malaysia, however, related-party transactions—including those involving SMEs and domestic companies—can fall within section 140A of the Income Tax Act 1967, the Income Tax (Transfer Pricing) Rules 2023 [P.U.(A) 165/2023] and the Malaysian Transfer Pricing […]
Self-Billed e-Invoice Malaysia 2026: When Is It Required?
A self-billed e-Invoice in Malaysia is issued by the buyer instead of the supplier. It is required only for specific transactions prescribed by LHDN; it is not a general replacement whenever a supplier does not issue an e-Invoice. The latest LHDN e-Invoice Specific Guideline is Version 4.8, published on 7 July 2026. When Is a […]