LHDN e-Invoicing is phased in by annual revenue. Businesses with annual revenue or sales of RM3 million and above must issue e-Invoices; businesses below RM3 million are exempt. This article is based on HASiL's implementation timeline, updated 30 August 2026. For your firm's own position, confirm with your tax agent.
The Official Timeline
HASiL (the Inland Revenue Board of Malaysia) introduced e-Invoicing in phases by annual revenue or sales:
- Above RM100 million — from 1 August 2024
- Above RM25 million and up to RM100 million — from 1 January 2025
- Above RM5 million and up to RM25 million — from 1 July 2025
- Up to RM5 million — from 1 January 2026
- Below RM3 million — exempt
So a law firm with annual revenue of RM3 million or more is within scope today, and a smaller firm is not required to issue e-Invoices.
What Counts as an e-Invoice?
For a business within scope, a Word or PDF invoice on its own is not enough. Each invoice must be validated by LHDN through MyInvois — on the MyInvois portal or through an API connected to your billing system — before it counts as an e-Invoice.
What a Firm Within Scope Needs
1. Register on MyInvois
Register your firm on the MyInvois portal (myinvois.hasil.gov.my) with your Tax Identification Number (TIN) and SSM details.
2. Choose how you will submit
You can key each invoice into the MyInvois portal, or use a billing system that submits through the MyInvois API. For a firm issuing many invoices, the API route saves re-keying and keeps billing and e-Invoicing in one place.
3. Set up your billing for legal work
Your system needs to record each invoice in the format LHDN expects — with TINs, the MSIC code and the invoice type — submit it, and handle LHDN's validation response, credit notes and cancellations.
4. Bring your Client/Matter data across
If you are moving from spreadsheets or another system, import your clients and matters so every invoice can be issued from the new system from day one.
What Is the MSIC Code for Law Firms?
Malaysian Standard Industrial Classification (MSIC) code 69100 covers legal activities. LexBill sets it automatically on every e-Invoice — you do not need to look it up.
Where LexBill Fits
LexBill is legal billing for Malaysian law firms with MyInvois built in. If your firm is within scope, our team sets up MyInvois with you and LexBill submits each invoice as you issue it. If it is not yet, you get Client/Matter billing now, with e-Invoicing ready when you need it.
Start free — 30 daysChecklist for a Firm Within Scope
- ☐ Confirm your firm's position against HASiL's timeline (with your tax agent if needed)
- ☐ Register on the MyInvois portal
- ☐ Decide between portal entry and an API-connected billing system
- ☐ Import your Client/Matter data
- ☐ Issue your first e-Invoice and check it is validated