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E-Invoice Requirements for Manufacturer / Manufacturing Business in Malaysia (2026)
Malaysia's MyInvois e-invoicing mandate is transforming how manufacturer / manufacturing business 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 Manufacturer / Manufacturing Business 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 Manufacturer / Manufacturing Business businesses need to act now
Manufacturers are key in the supply chain — their distributors and retailers depend on correct e-invoices for their own input tax claims, making MyInvois compliance critical at the manufacturing level.
MSIC Code for Manufacturer / Manufacturing Business
LHDN requires your MSIC (Malaysia Standard Industrial Classification) code on every e-invoice submission. For manufacturer / manufacturing business: 10–33 series (Manufacturing) — specific code depends on your product category.
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 Manufacturer / Manufacturing Business e-invoice compliance checklist
- Confirm which MyInvois phase applies (most manufacturers should already be compliant by 2026)
- Verify Sales Tax registration status and correct tax treatment per product category
- Ensure your ERP or invoicing system captures all 55 LHDN-required fields on each invoice
- Collect TINs and BRNs from all distributors, agents, and corporate buyers
- Use InvoiceLah for SME manufacturers not yet on full ERP systems to issue compliant B2B e-invoices
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 Manufacturer / Manufacturing Business in Malaysia
Which MyInvois phase applies to manufacturers in Malaysia?
Most established manufacturers are above RM 5 million turnover and were required to comply under Phase 3 (July 2025) or earlier. Manufacturers between RM 3 million and RM 5 million fall under Phase 4 (January 2026). 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 — which brings you in from 1 July 2026. If you're already under Phase 3, you should be compliant now.
Are manufactured goods subject to Sales Tax on e-invoices?
If you are a registered manufacturer under the Sales Tax Act, goods you manufacture and sell (above the registration threshold) attract Sales Tax at 5% or 10% depending on the product category. Sales Tax must be correctly reflected on every e-invoice for taxable goods.
How do manufacturers handle B2B invoices to distributors under MyInvois?
Every B2B sale to a distributor requires an individual e-invoice submitted to LHDN. The invoice must include your manufacturing entity's TIN, the distributor's TIN and BRN, product classification codes, and any applicable Sales Tax.
What MSIC code should manufacturers use?
Manufacturing MSIC codes fall in the 10–33 range. Examples: 10 series (food manufacturing), 13 series (textile), 20 series (chemicals), 25 series (fabricated metal products), 26 series (electronics). Find your exact code at dosm.gov.my.
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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