The Inland Revenue Board (LHDN) is urging taxpayers to request e-invoices for every purchase tied to individual tax relief starting this year. The push is part of a pilot project that could eventually pre-fill your tax relief information directly into your income tax return form for the Year of Assessment (YA) 2026.

If you buy a laptop, pay for childcare, or renew your insurance this year, collecting the e-invoice for that transaction now means the relief claim could already be in your tax form when you file next year.

How Pre-Filled Tax Relief Would Work

Claiming tax relief currently means tracking your own receipts and manually entering each claim when you file. Under LHDN’s pilot, transaction data from e-invoices would automatically populate selected relief categories in your tax return form.

The categories LHDN has flagged for potential pre-filling include purchases of personal computers or smartphones, lifestyle-related expenses, insurance premiums, and childcare centre fees. Other relief categories stipulated under the Income Tax Act may also be included.

This is still a pilot for YA 2026, so LHDN has not confirmed whether pre-filling will apply across all relief categories or only a limited set.

What You Need To Do as A Buyer

To get an e-invoice issued in your name, you need to provide the seller with your identification number or tax identification number (TIN). Without this, the seller cannot link the e-invoice to you, and the transaction will not appear in your records on the MyInvois Portal.

Since 1 March 2026, your MyKad number now serves as your TIN, so most Malaysian taxpayers already have one in the system. Once issued, your e-invoices are stored digitally and can be reviewed through the MyInvois Portal, so you have a record of transactions linked to your TIN throughout the year.

Not Every Seller Issues e-Invoices Yet

Malaysia’s e-invoicing rollout has been phased by business size. Businesses with annual revenue of RM5 million and above have been issuing e-invoices since mid-2025, while those earning between RM1 million and RM5 million joined from January 2026. Businesses below RM1 million in annual revenue are currently exempt.

If you buy a phone from a large electronics chain, the retailer should be able to issue you an e-invoice. But if you pay for tuition at a smaller childcare centre or buy from a neighbourhood shop, the business may not yet be on the e-invoice system.

Where a seller is not required to issue e-invoices, your regular receipt or invoice remains valid for tax relief claims. The pre-filling pilot would only cover transactions captured through e-invoices.

Building A Digital Paper Trail Before YA 2026

Even if the pre-filling system does not apply to every relief category, collecting e-invoices where possible gives you a single place to review claimable expenses through the MyInvois Portal, rather than piecing together bank statements and paper receipts at filing time.

If you need help with e-invoices, LHDN can be reached through its offices, the e-Invoice help desk at 03-8682 8000, the MyInvois Live Chat, or by email at myinvois@hasil.gov.my.

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