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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 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?
Phase 4 of Malaysia's MyInvois mandate covers all businesses with annual turnover above RM 1 million, effective 1 January 2026 with a grace period until 30 June 2026. Below the RM 1 million threshold, compliance is currently voluntary — but collecting the required data now puts you ahead.
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)
- 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): All remaining businesses above RM 1 million
- Grace period ends: 30 June 2026 — full enforcement begins
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 Restaurant / F&B Business e-invoice compliance checklist
- Determine if your annual revenue exceeds RM 1 million (including catering/corporate billing)
- Register on MyTax Portal for your TIN using your Sdn Bhd or enterprise registration
- Identify your MSIC: 56101 (restaurant), 56210 (catering)
- Collect TINs from corporate clients who book events and corporate meals
- Use InvoiceLah for B2B catering invoices; use consolidated monthly invoices for B2C walk-in customers
Get e-invoice ready before the June 2026 deadline
InvoiceLah captures all 55 LHDN-required fields on every invoice. Start free — no card needed.
Start Free →MyInvois direct submission launching Q2 2026 • Free tier forever
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 above RM 1 million must comply from 1 January 2026. This mainly affects the corporate catering, event catering, and B2B supply side of the business. Point-of-sale consumer receipts have different rules — 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?
Most food and beverages are exempt from Service Tax. However, restaurants at 4- and 5-star hotels, certain hospitality services, and prepared food sold in specific settings may attract 6% Tourism Tax or Service Charge. Check with a Malaysian tax consultant for your specific setup.
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
- 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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