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E-Invoice Requirements for Logistics / Freight & Transport in Malaysia (2026)
Malaysia's MyInvois e-invoicing mandate is transforming how logistics / freight & transport businesses issue and receive invoices. Whether you're already mandated, newly exempt, or preparing for Phase 4 (January 2026), this guide gives you the clear, practical steps to get compliant.
Does this apply to your Logistics / Freight & Transport business?
Businesses with annual turnover or revenue below RM 3 million are exempt from the e-Invoice mandate, under LHDN's e-Invoice General Guideline v4.8 (30 August 2026), effective 1 September 2026. The previous threshold was RM 1,000,000 (guideline v4.7, 7 July 2026). The exemption covers every category of taxpayer — individuals, partnerships, companies and co-operatives — and over 1.1 million businesses qualify. If you are exempt, participation is voluntary and the government encourages it.
Two catches. The exemption does not apply if you have a non-individual shareholder, a holding company, or a related company or joint venture with annual turnover or revenue of at least RM 3,000,000 — those businesses are mandated from 1 July 2026 whatever their own revenue. And once you are mandated, you stay mandated: there is no exemption after implementation, even if your revenue later falls below the threshold.
Why Logistics / Freight & Transport businesses need to act now
Logistics companies are critical intermediaries in Malaysian supply chains. Manufacturers, retailers, and e-commerce sellers depend on compliant logistics invoices for their own input tax claims.
MSIC Code for Logistics / Freight & Transport
LHDN requires your MSIC (Malaysia Standard Industrial Classification) code on every e-invoice submission. For logistics / freight & transport: 4920 (Freight transport by road) or 5210 (Warehousing and storage) or 5229 (Other supporting transport activities).
Verify your exact MSIC code at dosm.gov.my or the LHDN MyInvois portal.
MyInvois rollout timeline (all phases)
- August 2024 (Phase 1): Businesses with turnover > RM 100 million
- January 2025 (Phase 2): Businesses with turnover > RM 25 million
- July 2025 (Phase 3): Businesses with turnover > RM 5 million
- January 2026 (Phase 4): Businesses with turnover RM 1,000,000 – RM 5 million — but those below RM 3 million are now exempt under guideline v4.8
- July 2026: Businesses below RM 3 million that have a non-individual shareholder, a holding company, or a related company or joint venture with annual turnover or revenue of at least RM 3,000,000
What a compliant e-invoice must include
Both your TIN and your buyer's TIN. Obtain from MyTax Portal (mytax.hasil.gov.my).
Your SSM registration number. Required for both supplier and corporate buyers.
Your 5-digit industry classification code from DOSM. Used for LHDN industry reporting.
LHDN CLASS code per line item — identifies the type of goods or service on each invoice line.
Standardised LHDN payment method codes (01–08): cash, cheque, bank transfer, etc.
A cryptographic signature from an approved Certificate Authority — required on every submission.
Your Logistics / Freight & Transport e-invoice compliance checklist
- Register your logistics business TIN on MyTax Portal
- Identify your MSIC code: 4920 for road freight, 5210 for warehousing, 5229 for freight forwarding
- Collect TINs and BRNs from all your B2B shipping clients and corporate accounts
- Structure invoices to clearly separate logistics service fees from pass-through costs (fuel surcharges, tolls)
- Use InvoiceLah to manage client delivery invoices with correct classification codes for transport services
Get e-invoice ready — mandated or exempt
InvoiceLah captures all 55 LHDN-required fields on every invoice. Start free — no card needed.
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Frequently asked questions for Logistics / Freight & Transport in Malaysia
When does the MyInvois mandate apply to logistics companies in Malaysia?
Logistics and freight businesses with annual turnover or revenue of RM 3 million or above are mandated — RM 3 million to RM 5 million under Phase 4 from 1 January 2026, and larger operators under the earlier phases. Operators above RM 25 million should already be compliant under Phase 2. Below RM 3 million you are exempt under LHDN e-Invoice General Guideline v4.8 (30 August 2026), effective 1 September 2026, unless you have a non-individual shareholder, a holding company, or a related company or joint venture with annual turnover or revenue of at least RM 3,000,000. All logistics businesses servicing mandated buyers should prepare regardless of their own threshold.
Are transport and freight services subject to SST?
Domestic freight transport services are generally not subject to Service Tax. International freight forwarding services may attract SST on the agency and handling fees component — but not on the freight charges themselves. Verify with a tax consultant.
How do logistics companies handle cross-border invoicing under MyInvois?
For import/export freight, you may issue both a commercial invoice (for customs) and a tax invoice (for your logistics services). MyInvois covers the tax invoice for your logistics fees. The commercial invoice for goods movement follows separate customs procedures.
What about subcontracted delivery — who issues the e-invoice?
The party providing the service issues the e-invoice. If you subcontract to a third-party driver or logistics provider, they invoice you; you invoice your customer. Both invoices must independently comply with MyInvois requirements.
Useful LHDN and government resources
- MyTax Portal — Register for TIN and manage your tax account
- MyInvois Portal — LHDN's official e-invoicing portal
- DOSM — Look up your MSIC code
- InvoiceLah MyInvois Guide — Plain-English e-invoicing guide
- e-Invoice Exemption Checker — Free tool to check your compliance phase
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