Which LHDN Guideline Version This Wiki Cites

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 16 September 2026 — checked 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 61 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 4.6, §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 4.6, §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 4.6, §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 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 4.6, §1.5 and §1.6.1(e). Four phases by annual turnover: above RM100 million from 1 August 2024; above RM25 million up to RM100 million from 1 January 2025; above RM5 million up to RM25 million from 1 July 2025; up to RM5 million from 1 January 2026. Taxpayers with annual turnover below RM1,000,000 are exempt — §1.6.1(e), one of the three paragraphs that changed in version 4.6. Taxpayers whose operations began between 2023 and 2025 with turnover of at least RM1,000,000 come in on 1 July 2026, as do those that began from 2026 onwards. (This wiki’s phase table used to show a fifth phase for RM500,000 to RM1 million and an exemption below RM500,000; that was LHDN’s June 2025 announcement, and version 4.6 superseded it.)

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. 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. It moves more often than you would guess, and the address never changes when it does: the specific guideline went from version 4.7 (20 April 2026) to 4.8 (7 July 2026) to 4.9 (7 September 2026) — three versions in five months — all served from the same URL, each overwriting the last. The general guideline went 4.5 (7 July 2025) to 4.6 (7 December 2025). So a link is not a citation; only a version is. The fix is the check below, and then telling us the new version.

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

1. Open the address in the table above. 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: …).
2. Compare with the table. Same version — every rule on this page is current. Higher version — go to step 3.
3. 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. If none of the paragraphs cited on this page appear in that list, the rules here still hold and only this page’s table is stale. If one does, read the new paragraph before you act on the old wording.
4. Either way, tell us the new version number. 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.

If you are the support agent quoting a rule to a customer: quote the version from this page with it — “e-Invoice Guideline 4.6, §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 lesson What LHDN expects each month — the seven days, the individual e-invoice, and the relaxation period.
• The lessons 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.