Does a Landlord Need to Issue an e-Invoice in Malaysia? No, if You Let as an Individual
The clean answer first: an individual letting residential property, where the rent is rental income and not business income, does not issue an e-Invoice. You are an “individual who is not conducting business” under section 1.6.1(b) of LHDN’s e-Invoice Guideline (General), which makes you an expressly exempt person – there is no turnover test to apply and no MyInvois registration to do. What actually causes the panic is the next step: the exemption is personal, not transactional. If your tenant is a business, the tenant must still issue a self-billed e-Invoice, and your only job is to hand over your details – name as per MyKad, MyKad number, TIN, address and phone number, with the remaining fields filled as “NA”. A landlord with no TIN does not stop the tenant from complying. Below: the three places LHDN says the landlord is exempt, how joint owners are handled, who carries the penalty exposure, and the questions LHDN has not addressed at all – each with its source and date.
Short answer
No. An individual letting residential property, where the rent is rental income rather than business income, is an “individual who is not conducting business” under section 1.6.1(b) of LHDN’s e-Invoice Guideline (General) v4.8 of 30 August 2026 – an expressly exempt person, with no turnover test and no MyInvois registration. The exemption is personal, not transactional: if the tenant is a business, the tenant must still issue a self-billed e-Invoice under section 8.3(f) of the Specific Guideline, and the landlord’s only job is to supply their name as per MyKad, MyKad number, TIN, address and phone, with the other fields as “NA”. A landlord with no TIN does not block the tenant: the tenant uses the general TIN EI00000000010 with the MyKad number.
Key numbers at a glance
| Individual landlord issues? | No (General Guideline v4.8, s.1.6.1(b), 30 Aug 2026) |
|---|---|
| Turnover test | None, and no MyInvois registration |
| Business tenant's duty | Issue a self-billed e-Invoice (Specific Guideline v4.9, s.8.3(f), 7 Sep 2026) |
| Landlord supplies | MyKad name, MyKad number, TIN (prefix IG), address, phone; rest "NA" |
| Landlord has no TIN | Tenant uses general TIN EI00000000010 with the MyKad number (ss.8.7-8.8) |
| Joint owners | One self-billed e-Invoice each, in agreed proportions (Example 14) |
| Penalty | ITA 1967 s.120(1)(d): RM200-RM20,000, per non-compliance; obligation is the tenant's |
| Threshold if company-held | Exempt under RM3m (s.1.6.1(e)); watch the s.1.6.10 carve-outs |
Key points in 30 seconds
- The answer is no. An individual letting property, where the rent is rental income, is an “individual who is not conducting business” under section 1.6.1(b) of the e-Invoice Guideline (General) v4.8, 30 August 2026 – an exempt person, with no turnover test and no MyInvois registration or software required.
- The exemption is personal, not transactional. A business tenant must still issue a self-billed e-Invoice under section 8.3(f) of the Specific Guideline v4.9, 7 September 2026. The landlord’s only job is to supply identifying details (MyKad name, MyKad number, TIN, address, phone, with the rest as “NA”).
- No TIN does not block the tenant. Per sections 8.7-8.8 of the Specific Guideline, where the individual gives only an identification number the buyer uses the general TIN EI00000000010; where the individual gives only a TIN, the buyer enters 000000000000 in the identification field.
- Joint owners get one each. Example 14 of the Specific Guideline: the tenant issues separate self-billed e-Invoices to each owner based on their agreed proportion – so agree the split in writing before the first rent payment.
- The penalty follows the obligation. Failure to issue an e-Invoice is an offence under section 120(1)(d) of the Income Tax Act 1967: a fine of not less than RM200 and not more than RM20,000, or imprisonment up to 6 months, or both, for each non-compliance. On rent, the obligation is the tenant’s, so an exempt landlord has no exposure at all.
- A receipt is still the right document. Where the landlord is exempt, a plain receipt to the tenant is sufficient, and the tenant’s self-billed e-Invoice is the tenant’s proof of expense, not the landlord’s record. Your own rental-income records are unchanged.
Does a landlord need to issue an e-Invoice? No – and LHDN says so in three places
If you hold a property in your own name and let it out, and the rent is rental income rather than business income, you do not issue an e-Invoice. The reason is not that the amount is small or that your turn has not come. It is that you belong to a category of expressly exempt persons: an “individual who is not conducting business”, listed at section 1.6.1(b) of the e-Invoice Guideline (General). Because the exemption attaches to the person, there is no turnover test to apply and no MyInvois registration, no software, and no validation to do.
LHDN states it in three separate documents, which is what makes this the firmest fact on the page:
- e-Invoice Guideline (General), Version 4.8, 30 August 2026, section 1.6.1(b) – the list of exempt persons, with “individual who is not conducting business” on it. That version’s own history records that it replaces Version 4.7 of 7 July 2026.
- e-Invoice General FAQs, updated 4 September 2026 – which states the consequence directly: where the individual landlord is not conducting a business, the tenant (if a business) would be required to issue a self-billed e-Invoice for the rental of property.
- e-Invoice Specific Guideline, Version 4.9, 7 September 2026, Example 12 in section 8 – Saloma, a primary school teacher, inherited vacant land and receives income from renting it to XYZ Enterprise. As she is an individual who is not conducting a business, XYZ Enterprise must assume the role of Supplier and issue a self-billed e-Invoice to her. The teacher issues nothing.
Where the answer changes
If the letting is conducted as a business – the property is held through a company, an LLP or a sole proprietorship, or it is carried on in a way that makes the income business income rather than rental income – then that person is an ordinary taxpayer in the phases below, and the RM3 million exemption decides the question. A one- or two-unit individual landlord is nowhere near it. The short version: if you own the unit in your own name and rent is rental income, you never issue an e-Invoice. If you own it through a company, the company is a business, and the RM3 million test applies to the company.
If the tenant is a business, it must still self-bill – what does the landlord hand over?
This is the part that causes the real panic, and the part most often got wrong. Section 1.6.1(b) exempts the individual from issuing. It does not exempt the transaction. A business tenant that needs the rent as a deductible expense has to document it, and section 8.3(f) of the Specific Guideline puts that on the tenant: “transactions with individuals (who are not conducting a business)” is one of the circumstances in which the buyer assumes the role of Supplier and issues a self-billed e-Invoice. Example 12 is the whole point – the teacher is exempt, and XYZ Enterprise still has to issue.
So when a corporate tenant asks the landlord for details, just give them.
| Field | What an individual landlord gives |
|---|---|
| Name | Name as per MyKad |
| TIN | The individual’s TIN, prefixed “IG”; if there is none, see the substitute identifier rule below |
| Registration / identification / passport number | MyKad number; a non-Malaysian gives a passport number |
| Address | The landlord’s address |
| Contact number | A mobile number |
| SST registration number | “NA” |
| MSIC code | “00000” where not available |
| Business activity description | “NA” |
| 3-digit classification code and document reference number | Filled in by the tenant, not the landlord |
No TIN? That does not stop the tenant from complying
This is the most common worry, and the guideline itself defuses it. Per sections 8.7-8.8: if the individual supplies only a TIN, the buyer enters “000000000000” in the identification-number field; if the individual supplies only an identification number, the buyer uses the general TIN “EI00000000010”. In other words, a landlord without a TIN does not stop the tenant from complying.
- EI00000000010 – general public, or a Malaysian individual giving only an identification number;
- EI00000000020 – a foreign buyer whose TIN is unavailable;
- EI00000000030 – a foreign supplier in a self-billed e-Invoice;
- A non-Malaysian individual with no TIN: the general TIN together with their passport number (section 3.5.4).
When must the tenant issue it? The guideline sets no deadline for rent
Stated plainly: the Specific Guideline sets an express issuance-timing rule only for the capital-transaction limb of section 8.3 (keyed to the date of the written agreement or of completion). For rent, no deadline is stated. In practice tenants issue monthly, and a validated e-Invoice is subject to the 72-hour cancellation and rejection window under section 2.3.6 of the General Guideline. This page does not invent a deadline LHDN has not published – if the tenant needs certainty, the tenant should get it from LHDN.
On the landlord’s side there is no penalty exposure at all – no obligation means nothing to breach. The real costs are two others. The first is being talked into something: registering on MyInvois, accepting a rent reduction, or paying a fee “for e-Invoice compliance”, none of which the guideline calls for. The second is joint owners with no written split: the tenant has to put a proportion on each self-billed e-Invoice, and a proportion that does not match what each owner declares is a problem at tax time. The RM200 to RM20,000 penalty for not issuing, charged per non-compliance, is the tenant’s risk, not yours.
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Joint owners: one self-billed e-Invoice each, in agreed proportions
Example 14 in section 8 of the Specific Guideline is exactly this case: Best Mesra Sdn Bhd rents office space owned by three individuals – Kamal, Cheng and Sunita – and so must assume the role of Supplier and issue separate self-billed e-Invoices to each individual property owner based on their agreed proportion.
For joint landlords the practical consequence is direct: agree the proportions before the first rent payment, and put them in writing. The tenant has to put a split on the face of each e-Invoice; it will not decide the split for you, and it should not have to. The usual basis is the share on the title, but any basis the owners agree works – what matters is a written record all of you accept: an annexure to the tenancy agreement, a minute, or a simple confirmation letter.
- Fix the split in writing before the first rent payment – the simplest place is the tenancy agreement itself.
- Each owner prepares their own set of details: MyKad name, MyKad number, TIN (or say there is none), address, phone.
- Each owner declares their own share of the rental income, and the share on the e-Invoice should match what they declare.
- If the split changes later, change the written document first, then tell the tenant – not the other way round.
What is the penalty for not issuing an e-Invoice, and who carries it?
The figure comes from LHDN’s own FAQ: failure to issue an e-Invoice is an offence under section 120(1)(d) of the Income Tax Act 1967, carrying a fine of not less than RM200 and not more than RM20,000, or imprisonment not exceeding 6 months, or both – and for each non-compliance. That last phrase is the dangerous one: a year of unissued monthly e-Invoices is twelve offences, not one.
But the penalty falls on whoever carries the obligation. For rent paid by a business to an individual landlord, the obligation is the tenant’s under section 8.3(f), so the penalty exposure is the tenant’s. An exempt individual landlord has no e-Invoice penalty exposure at all – there is no obligation to breach.
- Interim relaxation: for the “up to RM5 million” cohort the relaxation runs to 31 December 2027, with full enforcement from 1 January 2028. During relaxation, consolidated e-Invoices and flexible descriptions are accepted and non-compliance is not prosecuted provided the consolidation requirements are met. (The extension to the end of 2027 is itself a revision, announced in April and August 2026 – that attribution comes from BDO.)
- e-Invoice SVDP: per FAQ 123, LHDN introduced an e-Invoice special voluntary disclosure programme running from 7 July 2026 to 31 December 2027, allowing missed or inaccurate submissions to be corrected without penalty, provided the disclosure is made before LHDN starts an audit. Worth knowing if you do hold property through a company and have been ignoring this.
Where has e-Invoice implementation reached? (the dates have been revised more than once)
This table only matters if you hold property through a company, or the letting income is business income. An individual landlord does not need to check themselves against it. Below is the current version, from Table 1.1, section 1.5 of General Guideline v4.8, 30 August 2026.
| Annual turnover or revenue | Mandatory from |
|---|---|
| More than RM100 million | 1 August 2024 |
| More than RM25 million and up to RM100 million | 1 January 2025 |
| More than RM5 million and up to RM25 million | 1 July 2025 |
| Up to RM5 million | 1 January 2026 |
New businesses: an operation commenced in 2023-2025 with revenue of RM3 million or more comes in from 1 July 2026; a business commencing in 2026 or later comes in from 1 July 2026 or its commencement date, with adjustment where first-year revenue is under RM3 million.
The revisions, listed honestly
- 5-6 June 2025: Phase 3 moved to 1 July 2025 (RM5m-RM25m); a Phase 4 was created at 1 January 2026 (RM1m-RM5m) and a Phase 5 at 1 July 2026 (up to RM1m); and taxpayers with turnover below RM500,000 were exempted. The same announcement introduced the rule that, from 1 January 2026, a single transaction above RM10,000 cannot go into a consolidated e-Invoice.
- December 2025: the exemption floor was raised from RM500,000 to RM1 million.
- 30 August 2026 (General Guideline v4.8): the exemption floor was raised again, to RM3 million (section 1.6.1(e)). BDO dates the effect to 1 September 2026.
- April and August 2026: the Phase 4 interim relaxation was extended to 31 December 2027, so full enforcement for the “up to RM5 million” cohort begins 1 January 2028.
One point that needs explaining, and this is our reading rather than LHDN’s statement. The separate “up to RM1 million from 1 July 2026” row no longer appears in Table 1.1 of v4.8, which collapses everything below RM5 million into the single 1 January 2026 line. Read together with the RM3 million exemption floor, the operative sense is that mandatory e-Invoicing from 1 January 2026 catches the RM3 million to RM5 million band, and anyone under RM3 million is exempt until they cross it. The General FAQs of 4 September 2026 add a second “up to RM5 million” row dated 1 July 2026, which on the guideline’s own text is the new-business line, not a fifth phase. For a landlord under RM3 million the whole discussion is academic.
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What the landlord still needs: receipts, tax records, and the invoices you pay for
e-Invoice does not change the landlord’s own record-keeping duty. Rental income is still reported on the annual return, and deductions still have to be substantiated.
- The stamped tenancy agreement – for the tenancy duty rates, the two 30-day clocks and PKPS 2026, see tenancy stamp duty and rental income tax;
- Rent received records and bank-in slips;
- Quit rent (cukai tanah) and assessment (cukai taksiran) receipts;
- Fire insurance premiums;
- Loan interest statements;
- Service or maintenance charge and sinking fund receipts;
- Repair and maintenance invoices.
That list needs its sourcing stated. No LHDN e-Invoice document addresses the landlord’s income-tax record-keeping at all. The list above is long-standing practice, consistent with the deductions in Public Ruling No. 12/2018 – it is not an LHDN instruction given in the e-Invoice context.
What you give the tenant is a receipt, not an invoice
Where the landlord is exempt, a plain receipt is the right document. The principle in section 3.6.1 of the Specific Guideline is that where a buyer does not require an e-Invoice, the supplier issues a normal receipt, the same as current business practice. And the tenant’s self-billed e-Invoice is not your record – it is the tenant’s proof of expense. Different documents doing different jobs; do not treat the tenant’s e-Invoice as your own bookkeeping.
Money going out: ask for the invoice when it counts
- Where you buy a service from a business (an agent, a contractor, a repair), the supplier issues the e-Invoice to you. For any spend you intend to deduct, ask for an individual e-Invoice rather than accepting a consolidated receipt.
- From 1 January 2026, a single transaction exceeding RM10,000 cannot be put into a consolidated e-Invoice at all (Table 3.6 of the Specific Guideline). So if a renovation contractor bills RM30,000, you are entitled to an individual e-Invoice and should insist on one.
- Agent commission runs on a different rule. Section 9.4 of the Specific Guideline deals with payments to agents, dealers and distributors under section 83A of the Income Tax Act 1967: the payer assumes the role of Supplier and issues a self-billed e-Invoice, and payments to agents, dealers and distributors cannot be consolidated (Table 3.6). For fees and who pays them, see property agents, REN and REA, and commission.
What LHDN has not addressed, as at 2 October 2026
This site’s rule is to say when LHDN has not addressed something, rather than reason its way to an answer and present it as LHDN’s. These gaps bear directly on property owners.
- Selling a property: neither e-Invoice guideline nor the FAQs address a sale of real property at all. The only disposal expressly taken out of scope is the disposal of unlisted shares. What is certain is that an individual selling their own property is an “individual who is not conducting business” and issues nothing, and that where the buyer is a business, the buyer’s self-billed obligation under section 8.3(f) is the mechanism that documents it. But a sale of real property is a question LHDN has simply not written about. A developer selling to an individual buyer is on the other side of the line: the developer is in scope and issues.
- Maintenance charges and sinking fund: no LHDN guideline or FAQ addresses a joint management body (JMB), a management corporation (MC), or maintenance and service charges. Nothing was found on hasil.gov.my as at 2 October 2026. The only defensible statement is the general one: a JMB or MC is a taxpayer like any other, so whether it must issue e-Invoices to parcel owners turns on the RM3 million exemption in section 1.6.1(e) and the ownership carve-outs in section 1.6.10. That is not LHDN’s position – it is the general rule applied to a case LHDN has not addressed. An owner who needs certainty should ask the JMB or MC, which will know whether it is in scope. For the charges themselves, see maintenance fees and the sinking fund.
- There is no stated deadline for issuing a self-billed e-Invoice for rent (see above).
- LHDN’s e-Daftar page does not say whether a TIN issues immediately or by letter, nor whether counter registration at a branch remains available. The page states only that, from 1 January 2024, an application for an income tax file shall be made online through e-Daftar on the MyTax portal.
- One inference, labelled as an inference: a validated self-billed e-Invoice names the landlord and the amount, so on the mechanism, LHDN can now see rent paid by business tenants. To be clear: that is our inference, not an LHDN statement – LHDN has published nothing about using self-billed e-Invoice data to cross-check rental income. Either way, getting the rental-income return right was always the job.
Landlord e-invoice checklist: what to do when a corporate tenant asks
- Confirm your own position: property in your own name, rent is rental income = exempt. Nothing to issue, nothing to register.
- Prepare one card of details: MyKad name, MyKad number, TIN (prefix IG), address, mobile number.
- No TIN? Register through e-Daftar on MyTax. Anyone who has ever filed a BE or B form already has a tax file, so the TIN exists and can be retrieved and verified through MyTax. In the meantime, tell the tenant to use EI00000000010 with your MyKad number.
- Tell the tenant the remaining fields are “NA” (SST registration, business activity description) and “00000” (MSIC code).
- Joint ownership: fix the proportions in writing before the first rent payment; each owner receives their own self-billed e-Invoice.
- Keep issuing a receipt to the tenant, and keep your own rent records, quit rent and assessment receipts, fire insurance, loan interest statements and repair invoices.
- Property held through a company: check the phase table and the RM3 million exemption, and the shareholding carve-outs in section 1.6.10. If submissions have been missed, look at the e-Invoice SVDP (7 July 2026 to 31 December 2027).
- Money going out: where a renovation or repair is a single transaction above RM10,000, ask the contractor for an individual e-Invoice.
The summary for an individual landlord is that the whole exercise is handing over one card of details. If you want me to add the details clause to your tenancy agreement, or to check the records you should be keeping for the rental-income return, message me.
Related questions
Does a landlord have to register on MyInvois?
No. An individual landlord is exempt as a person, and section 1.6.1(b) requires no registration, no issuing and no validation. If a tenant says “you have to register before we can issue”, that is a misunderstanding: what they issue is a self-billed e-Invoice, raised in their own system, and all they need from you is your identifying details. If you have no TIN they use the general TIN EI00000000010 with your MyKad number. Nothing in the guideline supports a rent reduction or a fee to “cover compliance”.
I let through a company – do I have to issue e-Invoices?
It depends which band the company falls in. A company is a business, so the phase table in General Guideline v4.8 and the RM3 million exemption in section 1.6.1(e) decide it: below RM3 million of annual turnover, exempt. But section 1.6.10 takes the exemption away where a non-individual shareholder, a holding company, or a related company or joint venture has turnover of RM3 million or more. Separately, the relaxation for the “up to RM5 million” cohort runs to 31 December 2027, with enforcement from 1 January 2028. See buying property under a company.
Do I still give my tenant a receipt?
Yes, and that is the correct document. Section 3.6.1 of the Specific Guideline works on the principle that where a buyer does not require an e-Invoice, the supplier issues a normal receipt, the same as current business practice. An exempt landlord sits squarely in that position, so keep issuing rent and deposit receipts. Keep the roles straight too: the tenant’s self-billed e-Invoice is the tenant’s proof of expense, not your bookkeeping. Your own return is supported by rent records, quit rent and assessment receipts, fire insurance, loan interest statements and repair invoices.
A contractor is billing more than RM10,000 for renovation – what documentation should I get?
Ask for an individual e-Invoice rather than a consolidated receipt. Per Table 3.6 of the Specific Guideline, from 1 January 2026 a single transaction exceeding RM10,000 cannot be included in a consolidated e-Invoice, and construction contracts and payments to agents, dealers and distributors are likewise excluded from consolidation. So a RM30,000 renovation bill entitles you to an individual e-Invoice. If you intend to deduct the spend against rental income, that document is the evidence – file it with the receipt.
Frequently asked questions
Does a landlord need to issue an e-Invoice in Malaysia?
No, provided you let as an individual and the rent is rental income rather than business income. You are an “individual who is not conducting business” under section 1.6.1(b) of the e-Invoice Guideline (General) v4.8 of 30 August 2026 – an expressly exempt person, with no turnover test and no MyInvois registration. LHDN says the same thing in three documents: section 1.6.1(b) of the General Guideline, the General FAQs updated 4 September 2026, and Example 12 in section 8 of the Specific Guideline v4.9, where a teacher letting land issues nothing and her tenant self-bills. If the property is held through a company, the company is a business and the RM3 million exemption decides it.
My tenant is a company – who issues the e-Invoice for the rent?
The tenant does, as a self-billed e-Invoice. Section 8.3(f) of the Specific Guideline v4.9 lists “transactions with individuals (who are not conducting a business)” among the cases where the buyer assumes the role of Supplier, and LHDN’s General FAQs say it directly: where the individual landlord is not conducting a business, the tenant, if a business, is required to issue a self-billed e-Invoice for the rental of property. The landlord’s exemption only exempts the landlord from issuing; it does not exempt the transaction. Your one job is to pass your details to the tenant.
I don't have a TIN – can my tenant still issue a self-billed e-Invoice?
Yes, and your lack of a TIN does not block them. Per sections 8.7-8.8 of the Specific Guideline: where the individual supplies only an identification number, the buyer uses the general TIN EI00000000010; where the individual supplies only a TIN, the buyer enters 000000000000 in the identification-number field. A non-Malaysian individual with no TIN uses the general TIN together with their passport number (section 3.5.4). To get a TIN, register online through e-Daftar on MyTax – and note that anyone who has filed a BE or B form already has a tax file, so the TIN can be retrieved and verified rather than applied for afresh.
What details does a landlord have to give the tenant?
Per Table 8.3 of the Specific Guideline, what an individual landlord is really asked for is five items: name as per MyKad, MyKad number, TIN (prefixed IG), address and contact number. The rest are placeholders: “NA” for the SST registration number and the business activity description, and “00000” for the MSIC code, while the 3-digit classification code and document reference number are the tenant’s to fill. You do not register on MyInvois, buy software, or validate anything. And you should not accept a rent reduction or pay a fee for “e-Invoice compliance” – nothing in the guideline calls for it.
The property is jointly owned – how are the self-billed e-Invoices issued?
One to each owner. Example 14 in section 8 of the Specific Guideline has a company renting space owned by three individuals, and it must issue separate self-billed e-Invoices to each owner based on their agreed proportion. So joint owners should agree the split in writing before the first rent payment – the tenancy agreement is the easiest place – because the tenant has to put a proportion on the face of each e-Invoice. Each owner also declares their own share of the rental income, and the share should match the e-Invoice. If the split changes, change the document first, then tell the tenant.
What is the penalty for not issuing an e-Invoice, and can a landlord be fined?
Per LHDN’s e-Invoice FAQ, failure to issue an e-Invoice is an offence under section 120(1)(d) of the Income Tax Act 1967: a fine of not less than RM200 and not more than RM20,000, or imprisonment up to 6 months, or both, and for each non-compliance – so twelve unissued monthly e-Invoices are twelve offences. But the exposure sits with whoever carries the obligation. On rent, that is the tenant, under section 8.3(f), so an exempt individual landlord has no exposure. If you hold through a company and have missed submissions, note the e-Invoice SVDP, open from 7 July 2026 to 31 December 2027.
Do I need an e-Invoice when I sell my property, or for JMB maintenance charges?
Stated plainly: LHDN’s e-Invoice guidelines and FAQs address neither a sale of real property nor a JMB or MC’s maintenance charges – nothing was found on hasil.gov.my on either point as at 2 October 2026. What is certain is that an individual selling their own property is an “individual who is not conducting business” and issues nothing, and that a business buyer documents it by self-billing. For a JMB or MC, the only defensible statement is the general rule: it is a taxpayer like any other, so the RM3 million exemption in section 1.6.1(e) and the carve-outs in section 1.6.10 decide it. That is not LHDN’s stated position – ask your JMB or MC, which will know whether it is in scope.
Sources & verification
- LHDN – IRBM e-Invoice Guideline (General), Version 4.8, 30 August 2026 (s.1.6.1 exempt persons, s.1.5 phases)
- LHDN – IRBM e-Invoice Specific Guideline, Version 4.9, 7 September 2026 (s.8.3(f), Table 8.3, ss.8.7-8.8, Examples 12 and 14)
- LHDN – e-Invoice General FAQs, updated 4 September 2026
- LHDN – e-Invoice landing page
- LHDN – Online e-Daftar (registering a tax file and TIN)
- LHDN MyTax portal (e-Daftar and MyInvois access)
- LHDN – e-Buletin HASiL Edisi 1/2026
- LHDN – Stamp Duty Self-Assessment System (STSDS) page, updated 28 August 2026 (TIN as a prerequisite)
- LHDN – Public Ruling No. 12/2018: Income from Letting of Real Property
- BDO Malaysia – e-Invoicing in Malaysia: everything you need to know (September 2026; RM3m exemption effective 1 September 2026, relaxation extended to 31 December 2027)
- Bernama Biz – MSMEs with annual revenue below RM3 million exempt from e-invoicing, says LHDN
- Malay Mail, 6 June 2025 – IRB exempts businesses below RM500,000 from e-invoicing and delays the RM1-5m group
- YYC taxPOD – Malaysia rental income tax and self-billed e-Invoice guide
- LHDN – Stamp Duty FAQ (updated 31 December 2025), the two 30-day clocks on a tenancy
Verified: 2026-09-20. This guide is general information, not legal, tax or financial advice. Rules and rates change — confirm in writing with your lawyer, bank or the relevant authority before you sign.
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Louis Koh
11 years in Malaysian property · Johor Bahru & Kuala Lumpur · English & 中文
I help local buyers and cross-border buyers from Singapore with new and subsale property. Every figure in these guides is sourced; when a rule changes, I update the page and date it.
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Louis Koh · 11 years in Malaysian property · +60 10-906 6685 · replies 9am–10pm MYT