What are the record-keeping requirements for e-Invoices in Malaysia?
Table of Contents
Businesses should retain e-Invoices and supporting transaction records in accordance with the applicable Malaysian tax and record-keeping requirements. Records should be sufficient to substantiate the transaction, tax treatment, invoice details, validation status, and any subsequent adjustment or correction.
Businesses using an integrated solution should ensure that invoice data, UUIDs, validation responses, and related documents remain accessible for audit and retrieval. The applicable retention period and requirements should be confirmed against the current law and official guidance.
Key points
- Retain e-Invoices and supporting transaction records as required by law.
- Keep the UUID and validation information with the invoice record.
- Retain adjustment documents and their relationship to the original invoice.
- Ensure records can be retrieved for audit or review.
- Confirm the applicable retention period in current tax guidance.
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