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E-Invoice Requirements for Restaurant / F&B Business in Malaysia (2026)

Malaysia's MyInvois e-invoicing mandate is transforming how restaurant / f&b 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 Restaurant / F&B Business business?

Compliance threshold: RM 3 million — below that you are exempt (primarily relevant for corporate catering and event billing)

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 Restaurant / F&B Business businesses need to act now

Restaurants handling corporate accounts, catering events, and hotel F&B operations need to issue proper e-invoices to their B2B clients while managing a high volume of B2C transactions that can use consolidated invoicing.

MSIC Code for Restaurant / F&B Business

LHDN requires your MSIC (Malaysia Standard Industrial Classification) code on every e-invoice submission. For restaurant / f&b business: 56101 (Restaurants and Mobile Food Service Activities) or 56102 for food courts/stalls.

Verify your exact MSIC code at dosm.gov.my or the LHDN MyInvois portal.

MyInvois rollout timeline (all phases)

What a compliant e-invoice must include

🔢
TIN (Tax ID Number)

Both your TIN and your buyer's TIN. Obtain from MyTax Portal (mytax.hasil.gov.my).

🏢
BRN (Business Reg. No.)

Your SSM registration number. Required for both supplier and corporate buyers.

🏷️
MSIC Code

Your 5-digit industry classification code from DOSM. Used for LHDN industry reporting.

📋
Classification Code

LHDN CLASS code per line item — identifies the type of goods or service on each invoice line.

💳
Payment Mode Code

Standardised LHDN payment method codes (01–08): cash, cheque, bank transfer, etc.

🔐
Digital Signature

A cryptographic signature from an approved Certificate Authority — required on every submission.

Your Restaurant / F&B Business e-invoice compliance checklist

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Frequently asked questions for Restaurant / F&B Business in Malaysia

Do restaurants need to issue MyInvois e-invoices in 2026?

F&B 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. 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. If you are mandated, it mainly affects the corporate catering, event catering, and B2B supply side of the business — point-of-sale consumer receipts have different rules, and LHDN allows consolidated e-invoices for B2C transactions.

How does MyInvois apply to restaurant customer receipts?

For individual diner walk-ins, LHDN allows a consolidated monthly e-invoice for all B2C transactions instead of an individual e-invoice per customer. The B2C customer does not need to receive the LHDN-validated document — a receipt is sufficient. However, B2B clients (corporate events, catering) need individual e-invoices.

Are food items subject to SST on e-invoices?

Food and beverage services are subject to Service Tax at 6% — the reduced rate, rather than the 8% charged on professional services. The threshold matters more here than the rate: food and beverage registers at RM 1.5 million of annual taxable turnover, not the RM 500,000 that applies generally, so most single outlets fall outside it entirely. Once registered, every invoice must show the SST rate and amount separately.

What MSIC code does a restaurant use for MyInvois?

56101 covers restaurants and cafes with table service. 56102 covers hawker stalls and food courts. If you operate catering services as a separate business unit, the MSIC code 56210 (Event Catering Activities) applies.

Useful LHDN and government resources

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