Which LHDN guideline version does this wiki follow? The versions this wiki cites

“Which LHDN guideline version does this wiki follow?” Every rule this wiki states was checked against one named version of each of LHDN’s two guidelines, the e-Invoice Guideline and the e-Invoice Specific Guideline; the table below gives each version and its publication date.

You are here because a page on this wiki said “LHDN requires…” and you want to know how current that is. This page is the answer. It names the exact version of each LHDN guideline that every rule stated on this wiki was checked against, shows where in the guideline each rule sits, and gives you a thirty-second way to see whether LHDN has published a newer one since. Nothing on this page describes BigLedger. It describes the regulator’s documents, and only them.

The two documents, and the versions we checked

LHDN publishes two guidelines. The e-Invoice Guideline is the general one: the model, the timeline, the fields, what validation, rejection and cancellation are. The e-Invoice Specific Guideline is the long one that works through scenarios — retail buyers who do not want an e-invoice, self-billing, agents, cross-border, e-commerce — and it is where the consolidated e-invoice rules live.

As at 21 September 2026 — by downloading both files from those addresses and reading the cover page of each. Both are issued under section 134A of the Income Tax Act 1967; the general guideline runs to 62 pages, the specific one to 138.

Everywhere else on this wiki, a note that states an LHDN rule cites one of these two, with the version above and the paragraph, and links back here. A rule stated without a version is one we have not verified, and the note says so.

The rules this wiki states, and where each one sits

Each rule below is stated in plain words and then placed. The placing is the point: it is what lets you, or a support agent quoting you, open the document and read the paragraph rather than take our word for it.

The 72-hour window — e-Invoice Guideline 4.8, §2.3.6 (portal) and §2.4.5 (API). Once LHDN has validated an e-invoice, the buyer can request its rejection within 72 hours of validation, and the supplier can cancel it within the same 72 hours. After that, no cancellation is allowed at all, and any adjustment has to be a new e-invoice — a credit note, debit note or refund note. The guideline adds that the 72 hours exist “for the convenience of Supplier and Buyer”: a supplier who never uses cancellation can always correct by note instead.

A buyer’s rejection is a request, not a cancellation — e-Invoice Guideline 4.8, §2.3.6 item 1. When the buyer requests rejection, LHDN notifies the supplier. If the supplier agrees, the supplier “may proceed to cancel” — the cancellation is the supplier’s act, inside the same 72 hours. If the supplier does not accept the request, or simply does not cancel, then once the 72 hours have elapsed the e-invoice stands and the only correction is a credit, debit or refund note.

Which of the four documents to issue — e-Invoice Guideline 4.8, §1.4. An invoice records the transaction. A credit note is issued “to correct errors, apply discounts, or account for returns in a previously issued e-Invoice with the purpose of reducing the value of the original e-Invoice”, and it is for the case where the reduction “does not involve return of monies to the Buyer”. A debit note “is issued to indicate additional charges on a previously issued e-Invoice”. A refund note confirms “the refund of the Buyer’s payment” — the case where money does go back.

A single transaction above RM 10,000 may not be consolidated — from 1 January 2026 — e-Invoice Specific Guideline 4.9, §3.7.1, §3.7.2 and Table 3.6, row 7. Table 3.6 lists the activities for which an e-invoice has to be issued for each transaction, so that consolidation is not allowed: sale of a motor vehicle; sale of a flight ticket and private charter; luxury goods and jewellery (row 3, expressly “on hold until such time when the details are made available”, so consolidation is still allowed there for now); construction contracts as defined in the Income Tax (Construction Contracts) Regulations 2007; pay-out to winners in licensed betting and gaming, other than in a casino or from a gaming machine; payments to agents, dealers and distributors under section 83A(4) of the Income Tax Act 1967; row 8, distribution, supply or sale of electricity by an electricity service provider, also from 1 January 2026; and — row 7, added for all industries — “any single transaction with a value exceeding RM10,000”, with the note “this will be effective starting 1 January 2026”. §3.7.1 states the consequence in the supplier’s own terms: such a supplier “will be required to obtain the Buyer’s details for the issuance of e-Invoice and will not be allowed to issue consolidated e-Invoice.” The guideline’s word is exceeding, so the bar sits above RM 10,000 rather than at it. BigLedger’s own divert is set one sen lower, at RM 10,000 and above, and that is BigLedger’s decision rather than LHDN’s — Pools & Submission Routing says so, cited to the code.

A buyer who did not ask at the till has until the end of the month — e-Invoice Specific Guideline 4.9, §3.6.8 and §3.6.9. A buyer who has taken a receipt “can request for an e-Invoice from the Supplier within the month of the transaction”, and the guideline gives the reason: the timeframe “allows the Supplier to have a cut-off for the receipt to be aggregated for into the consolidated e-Invoice.” §3.6.9 encourages buyers to ask as soon as possible and suppliers to fulfil the request promptly. In the guideline’s own worked example a buyer who asks on 1 October for a 30 September purchase can be refused, because the September consolidated e-invoice has already been issued.

The 55 data fields — e-Invoice Guideline 4.8, Appendix 1, Appendix Table 1. The table is headed “List of data fields required to issue an e-Invoice” and is numbered 1 to 55, grouped under Parties, Supplier’s Details, Buyer’s Details, Invoice Details, Products / Services, Payment Info and so on. Twenty of the 55 carry the marker [Optional] beside the field name — supplier’s and buyer’s e-mail, frequency of billing, billing period, total net amount, rounding amount, total taxable amount per tax type, quantity, measurement, discount rate and amount, fee/charge rate and amount, and the whole payment block from payment mode to bill reference number. The remaining 35 are required. Appendix 2 is a separate, shorter table of mandatory and optional fields for the Annexure — shipping recipient, Incoterms, tariff code, customs form references — and its rows are numbered from 1 again, so it is not part of the 55. The guideline also says taxpayers “are free to include additional fields, where required.”

A consolidated e-invoice is due within seven calendar days after the month end — e-Invoice Specific Guideline 4.9, §3.6.2. Where the buyer does not require an e-invoice, the supplier issues a normal receipt and may aggregate those transactions monthly into one consolidated e-invoice, submitted “within seven (7) calendar days after the month end”. §3.6.3 allows three presentations — one line per receipt, one line per continuous run of receipt numbers, or one consolidated e-invoice per branch — and §3.6.4 sets the technical limits: 5 MB per submission, 100 e-invoices per submission, 300 KB per e-invoice, with splitting into several consolidated e-invoices expressly allowed.

When an individual e-invoice is issued — e-Invoice Specific Guideline 4.9, §3.8.4. In the guideline’s retail scenarios, a buyer who wants an e-invoice gives their details at the point of purchase and the retailer’s system generates it “in real-time”, upon request; a buyer who did not ask at the till can still request one afterwards through the retailer’s own portal or app. Neither guideline, in the paragraphs we read, sets a separate calendar deadline for an individual e-invoice; the seven-day window belongs to the consolidated one. We say that rather than infer a deadline that is not written down.

Who must comply, and who is exempt — e-Invoice Guideline 4.8, §1.5, §1.6.1(e) and §1.6.10. Four phases by annual turnover, Table 1.1: more than RM100 million from 1 August 2024; more than RM25 million and up to RM100 million from 1 January 2025; more than RM5 million and up to RM25 million from 1 July 2025; and “up to RM5 million” from 1 January 2026, with no lower bound written into the table at all. The lower bound is in §1.6.1(e) instead, and version 4.8 moved it: taxpayers with an annual turnover or revenue of “less than RM3,000,000” are exempt. It was RM1,000,000 in versions 4.6 and 4.7.

§1.5 also fixes which year’s figure decides this, and it is not the current one. The turnover is taken from the audited financial statements or tax return for financial year 2022 — pro-rated to twelve months if the accounting year end changed — and the guideline is explicit that “any changes to the taxpayer’s annual turnover or revenue in subsequent years will not change the taxpayer’s obligations”. So growing past a threshold after 2022 does not pull you in, and shrinking below one does not let you out.

The exemption has three carve-outs, and they are new — §1.6.10, added in version 4.8. The RM3,000,000 exemption “applies to all categories of taxpayers (e.g., individuals, partnerships, companies, co-operatives, etc.)” — and then does not apply where the taxpayer:

• (a) has a non-individual shareholder (or equivalent) with annual turnover or revenue of at least RM3,000,000; or
• (b) is a subsidiary of a holding company with annual turnover or revenue of at least RM3,000,000; or
• (c) has a related company or joint venture with annual turnover or revenue of at least RM3,000,000. The guideline footnotes related company to the meaning given in section 2 of the Promotion of Investments Act 1986.

This is the half a reader cannot work out from the threshold alone, and it is the half that decides most group structures. A dormant or small company sitting under a trading parent reads §1.6.1(e), sees it is under RM3 million, and concludes it is exempt — §1.6.10(b) says it is not. Only the standalone small business gets the exemption.

New businesses — §1.5. Operations commencing 2023 to 2025 with annual turnover or revenue of at least RM3,000,000: 1 July 2026. Operations commencing 2026 onwards: 1 July 2026 or the commencement date, whichever is later — but if the first year’s turnover is expected to be less than RM3,000,000, the date becomes “1 January in the second year following the year in which the total annual turnover or revenue reached RM3,000,000”. That third branch has no fixed date at all: it is a trigger that waits for the business to grow.

(Two earlier readings this page has published and has now corrected. Until 21 September 2026 it gave the exemption as below RM1,000,000, citing version 4.6 — the figure was right for 4.6 and the version was two releases behind. Before 16 September 2026 the wiki showed a fifth phase for RM500,000 to RM1 million, which came from LHDN’s June 2025 announcement and was superseded by version 4.6.)

What non-compliance costs, and the relaxation period — e-Invoice Specific Guideline 4.9, §16 and Table 16.1. Non-compliance with the e-invoice requirements is something LHDN can prosecute under section 120 of the Income Tax Act 1967 — the guideline says so by suspending exactly that prosecution during an interim relaxation period, provided the taxpayer issues consolidated e-invoices for everything (§16.3). The relaxation period is per phase: it ended on 31 January 2025 for the first phase, 30 June 2025 for the second and 31 December 2025 for the third, and for businesses with turnover up to RM5 million it runs until 31 December 2027. So a multi-branch retailer above RM25 million has been outside the relaxation since 2025; a taxpayer under RM5 million is inside it until the end of 2027. What the relaxation permits is set out in §16.2, and it is broader than it sounds: a taxpayer inside the period may “issue consolidated e-Invoice for all activities and transactions, including the industries or activities listed under Section 3.7” — which includes the RM10,000 row above — may put anything in the description field of a consolidated e-invoice, and may decline to issue an individual e-invoice “even if the buyer … has made a request”, provided it consolidates everything. BigLedger implements none of that relief, and was not built to. The word relaxation appears nowhere in the backend or in the e-invoice applets, and the RM 10,000 divert reads only the document’s submission type, its document type and its amount — nothing about turnover, phase or date. A taxpayer still inside the relaxation period who wants to consolidate a RM 12,000 sale has to move that document out of the Individual Pool by hand. The amount of any fine is set by the Act, not the guideline, and this wiki does not quote it — we hold no copy of the Act to cite.

A voluntary disclosure programme exists — e-Invoice Specific Guideline 4.9, §17.1. From 7 July 2026 to 31 December 2027, taxpayers who missed e-invoices, submitted ones with errors, or are under compliance review can disclose voluntarily; §17.3 says compliance reviews and enforcement, “including imposition of penalties and prosecution actions”, will not be undertaken for e-invoices disclosed under it, subject to the conditions in §17.4. This page records that the programme exists; it does not describe how to use it.

When it goes wrong: LHDN says one thing and the wiki says another

The symptom is a customer, an auditor or LHDN’s own site giving a rule that differs from what a page here says. The cause is almost always that the guideline moved, and it moves often: the specific guideline went 4.7 (20 April 2026) → 4.8 (7 July 2026) → 4.9 (7 September 2026), three versions in five months, and the general guideline went 4.5 (7 July 2025) → 4.6 (7 December 2025) → 4.7 (7 July 2026) → 4.8 (30 August 2026).

Two different things can go stale, and they fail in opposite ways. The ordinary one is that LHDN overwrites a PDF in place, so the address you saved now returns a newer document than the version you quoted — you notice, because the cover page changed under you. The nasty one is that LHDN starts publishing to a different address and leaves the old file sitting at the old one. Then your saved link keeps returning the same document for months, and every check you run says nothing has changed. That is what happened to this page: the lowercase general-guideline address it cited was last written on 11 June 2026 and still serves 4.6, while 4.7 and 4.8 went to the capitalised path. The same split has happened to the specific guideline — the lowercase path is frozen at 4.7.

So a link is not a citation, and neither is an unchanged file. Only a version number read off a cover page is, and only from the address LHDN links today.

How you know whether the guideline moved — the thirty-second check

1. Start at LHDN’s own guideline page, not at a saved link — hasil.gov.my/en/e-invois/rujukan-pelaksanaan-e-invois/garis-panduan/. Whatever the two guideline links on that page point at today is the current address. This step exists because skipping it is how this page went two versions stale while reporting itself current.
2. Open each of those two links. The top of the cover page reads E-INVOICE GUIDELINE (VERSION x.y) or E-INVOICE SPECIFIC GUIDELINE (VERSION x.y), and a few lines down, (DATE OF PUBLICATION: …).
3. Compare with the table above — the version, and the address. Same version and same address: every rule on this page is current. Different in either respect: go to step 4. A different address carrying the same version still matters, because it means the address in our table has become the frozen one.
4. Turn to Summary of Changes (page 3 of the general guideline, page 6 of the specific one). It names the version replaced and lists, paragraph by paragraph, what was added or amended. Note that it names only the immediately preceding version — if you are two releases behind, the summary in the newest file does not list what changed in the one you skipped, so check every paragraph you rely on rather than trusting the list.
5. Either way, tell us the new version number and the address you found it at. This page is the single place the wiki records it, and every rule note links here, so updating this one table re-dates all of them.

We run these same steps as a check of our own, which exits non-zero when either guideline has moved. It resolves both addresses from step 1 on every run, so a change of path fails the check rather than hiding inside it.

If you are the support agent quoting a rule to a customer: quote the version from this page with it — “e-Invoice Guideline 4.8, §2.3.6” — never just “the guideline”.

What this page will not do

• It is not a summary of the guidelines and not tax advice. It records the version we checked and places the handful of rules the wiki states. Anything else you need is in the documents themselves.
• It does not track the MyInvois SDK — the API and schema documentation at sdk.myinvois.hasil.gov.my is a separate document set with its own versioning. The version field on an e-invoice document (1.0, 1.1) is a schema version, not a guideline version.
• It does not track LHDN’s FAQ documents or press announcements. Where an announcement and the guideline disagree, this wiki follows the guideline, as it did with the June 2025 timeline announcement.
• It cannot tell you whether the guideline moved today. The check above can.

What depends on this page

Every rule note on the wiki cites this page for its version, so these are the pages that go stale together if the guideline moves:

• What Malaysia Requires — the phase table and the exemption threshold (§1.5, §1.6.1(e)) and the 72-hour window.
• Cancelling and Correcting a Validated E-Invoice — the 72 hours and the credit-note path.
• Consolidated e-invoices — the seven-day deadline (§3.6.2).
• The presentation What LHDN expects each month — the seven days, the individual e-invoice, and the relaxation period.
• The presentations Correct with a credit note and When a buyer rejects — the four document types and what a rejection does.

What BigLedger does with each of those rules — which documents it consolidates, when it queues a submission, what its 72-hour countdown checks — is on those pages, cited to BigLedger’s code, not here.

What next

If you have not read it yet, What Malaysia Requires: E-Invoicing Explained is the ten-minute background — the phases, the 55 fields and what validation is — with BigLedger’s part kept clearly apart from LHDN’s. The same ground in about twenty minutes of slides and narration is the series What Malaysia’s e-invoice rules mean for your business.