The Inland Revenue Board of Malaysia (IRBM / LHDN) has announced an important update to the e-Invoice requirements:
Effective 1 September 2025, if your e-Invoice is issued in a currency other than MYR (Malaysian Ringgit), the Currency Exchange Rate element must be included in the e-Invoice payload.
This means that whenever you invoice in USD, EUR, SGD, or any other non-MYR currency, your e-Invoice submission to LHDN’s MyInvois system must carry:
- The currency code (e.g., USD, EUR)
- The exchange rate used to convert to MYR, as per your transaction date
Example of Change
Before (Non-MYR invoice without exchange rate) ❌
jsonCopyEdit{
"InvoiceCurrencyCode": "USD",
"InvoiceTotal": 1500.00
}
After (Non-MYR invoice with exchange rate) ✅
jsonCopyEdit{
"InvoiceCurrencyCode": "USD",
"CurrencyExchangeRate": 4.6500,
"InvoiceTotal": 1500.00
}
(Exchange rate example only; actual rate to be based on your transaction date.)
Why This Matters:
- LHDN will reject e-Invoices that don’t meet this requirement.
- Continuous non-compliance may result in penalties under IRBM’s rules and regulations.
✅ For Our Customers:
No action needed — our e-Invoice solution has fully supported this requirement since 1 August 2024. You are already compliant.
⚠ For Non-Customers:
Please check with your IT vendor immediately to ensure your current e-Invoice solution can:
- Capture currency codes for non-MYR transactions
- Automatically include the exchange rate in the e-Invoice payload sent to LHDN
Failure to comply could mean rejected invoices, delayed payments, and possible penalties.
Stay compliant, avoid disruptions.