Full definition
LHDN e-Invoice is Malaysia's mandatory electronic invoicing framework operated by Lembaga Hasil Dalam Negeri (LHDN, the Inland Revenue Board). Phased rollout: Phase 1 (Aug 2024) for businesses with turnover above RM 100M; Phase 2 (Jan 2025) for RM 25M-100M; Phase 3 (Jul 2025) for all remaining businesses including healthcare clinics. By Jul 2025 every business invoice in Malaysia — including clinic patient invoices — must be submitted electronically through MyInvois, the LHDN portal.
The technical workflow: clinic generates an invoice, submits it to MyInvois via API, MyInvois validates and returns an Invoice Reference Number (IRN), the IRN is included on the invoice document delivered to the patient. The IRN is the legally-binding tax record; failure to submit means the invoice is not tax-valid and may be subject to penalty.
For a Malaysia clinic platform: LHDN e-Invoice is non-negotiable from Jul 2025. MOVO-X has integrated MyInvois submission for all Malaysia deployments — invoices generate automatically on payment, submit to MyInvois in real-time, and store the validated IRN.
Where lhdn e-invoice (malaysia) is used
- All Malaysia clinics from Jul 2025
- Hospital outpatient and inpatient billing
- Pharmacy dispensing
- Diagnostic imaging and lab
- Specialty clinics
- Telemedicine consultations
Types of lhdn e-invoice (malaysia)
Phase 1 (Aug 2024)
Businesses with turnover > RM 100M.
Phase 2 (Jan 2025)
Businesses with turnover RM 25M-100M.
Phase 3 (Jul 2025)
All remaining businesses including healthcare clinics.
MyInvois portal
LHDN-operated portal for invoice submission.
API submission
Direct API integration from clinic software.
Quantified benefits
- ▸Tax compliance — required by law from Jul 2025
- ▸Automated invoice submission with no manual data entry
- ▸Real-time IRN issuance for legally-binding tax record
- ▸Audit-grade trail for tax inspection
Frequently asked
Is LHDN e-Invoice mandatory for clinics?+
Yes from Jul 2025 (Phase 3). Failure to submit means invoices are not tax-valid; penalties apply.
Does MOVO-X handle LHDN e-Invoice?+
Yes — integrated MyInvois submission for all Malaysia deployments. Invoices generate automatically on payment, submit to MyInvois in real-time, store validated IRN. Used in production at Klinik Muhibbah.
What about the IRN?+
The Invoice Reference Number issued by MyInvois is the legally-binding tax record. MOVO-X includes the IRN on every invoice document delivered to the patient (printed, emailed, or WhatsApp).
How fast is submission?+
Real-time — typically under 5 seconds round-trip to MyInvois. Patients receive the IRN-stamped invoice immediately after payment.
What if MyInvois is down?+
Invoices are queued locally and submitted when MyInvois returns. Patient receives a provisional invoice; final IRN-stamped version is delivered automatically when submission completes.