Build a MyInvois E-Invoice (UBL JSON)

Skill: Convert invoice data into an LHDN MyInvois UBL 2.1 JSON e-invoice

Region: Malaysia Category: E-Invoicing — MyInvois (LHDN / Inland Revenue Board of Malaysia) Does: Takes invoice data and produces a MyInvois e-invoice as a UBL 2.1 document in JSON — the LHDN UBL-in-JSON structure (Invoice array, _D/_A/_B namespace keys, _-wrapped values) submitted to the MyInvois API for validation, mapping supplier/buyer identification, line items, classification and tax to the IRBM data model. Standard: LHDN e-Invoice (MyInvois) — UBL 2.1 in JSON, e-Invoice version 1.1; submitted to the MyInvois System API and returned with a validated Unique Identifier Number (UUID) and QR validation link.

The artifact is a UBL JSON document submitted to the MyInvois API (or via a Peppol PINT MY route); LHDN validates it, assigns a UUID, and returns a QR validation link to embed on the visual invoice. A submitted invoice can be cancelled by the supplier (or rejected by the buyer) only within 72 hours of validation; after that a credit/debit note is required. The document must carry a digital signature (UBL Extensions with ds:Signature) except where exempt. Tax type codes, classification codes, MSIC codes and mandatory-rollout dates change; validate against the current LHDN SDK before submitting.

When this applies

• A Malaysian business issues an e-invoice for a B2B, B2G, or B2C transaction under the LHDN MyInvois mandate (phased rollout by annual turnover from 2024 onward; smaller taxpayers phased in through 2025–2026).
• Use type 01 (Invoice) for an ordinary sale, 02 (Credit Note) / 03 (Debit Note) for adjustments, 04 (Refund Note) for refunds, and the 11–14 self-billed variants when the buyer issues on the supplier's behalf.
• For B2C sales where the buyer does not need an e-invoice, the supplier issues a normalised receipt and submits a consolidated e-invoice (aggregating receipts) within 7 days after month-end.
• Excluded: transactions outside the mandate scope and persons not yet in their rollout phase (still issue normal invoices/receipts).

Conversion procedure

1. Read the source. Accept the invoice as CSV/JSON/PDF text or pasted fields. Parse line items, parties, and totals directly; OCR/pdftotext a scanned invoice first.
2. Identify both parties. Capture the supplier and buyer TIN plus a second ID — BRN (business registration), NRIC (individual), PASSPORT, or ARMY — and the supplier SST registration number and MSIC business code. For B2C consolidation, use the general public buyer TIN EI00000000010.
3. Set the document type and currency. Pick the InvoiceTypeCode (01–14), issue date/time in UTC, and the document currency (MYR by default; add a currency exchange rate if foreign).
4. Build each line. For every InvoiceLine: quantity, unit price, line extension amount, the item classification code, description, and the tax sub-total (tax type + rate + amount).
5. Compute taxes and totals. Sum line extension amounts; compute tax per TaxSubtotal; build LegalMonetaryTotal (tax-exclusive, tax-inclusive, payable).
6. Wrap in UBL JSON. Emit the Invoice array with the _D/_A/_B namespace keys, value objects under _, and identifiers with schemeID/schemeAgencyID. Attach the UBLExtensions digital signature.
7. Validate. Run the checklist; the API returns a UUID + QR link on success.

Source → MyInvois (UBL JSON) field map

Document structure

{ "_D": ".../Invoice-2", "_A": ".../CommonAggregateComponents-2",
  "_B": ".../CommonBasicComponents-2",
  "Invoice": [ {
    "ID", "IssueDate", "IssueTime",
    "InvoiceTypeCode"            (01–14, + listVersionID 1.1),
    "DocumentCurrencyCode",
    "UBLExtensions"             (digital signature — ds:Signature),
    "AccountingSupplierParty"   (TIN + BRN/SST + MSIC + name/address),
    "AccountingCustomerParty"   (TIN + BRN/NRIC/PASSPORT + name/address),
    "InvoiceLine": [ {
        "ID", "InvoicedQuantity", "LineExtensionAmount",
        "TaxTotal" → "TaxSubtotal" (TaxableAmount, TaxAmount, TaxCategory),
        "Item"  (Description, CommodityClassification → ItemClassificationCode),
        "Price" (PriceAmount)
    } ],
    "TaxTotal"  (TaxAmount + TaxSubtotal per tax type),
    "LegalMonetaryTotal" (TaxExclusiveAmount, TaxInclusiveAmount, PayableAmount)
  } ]
}

Every leaf value is an array of objects; the scalar sits under "_", and identifiers add schemeID/schemeAgencyID siblings. Mandatory blocks: ID, dates, type code, both parties (each with TIN), at least one line, TaxTotal, and LegalMonetaryTotal.

Code tables

InvoiceTypeCode (e-Invoice type)

Tax type (TaxCategory.ID)

Party identification schemeID

The general-public buyer TIN for consolidated B2C e-invoices is EI00000000010.

Calculation rules

• Line extension amount = quantity × unit price, rounded to 2 decimals.
• Line tax amount = taxable amount × tax rate (e.g. Service Tax 8%, Sales Tax 10%), rounded to 2 decimals; tax type 06/E carry a 0 tax amount.
• TaxTotal.TaxAmount = Σ of line TaxSubtotal tax amounts.
• TaxExclusiveAmount = Σ line extension amounts.
• TaxInclusiveAmount = TaxExclusiveAmount + total tax.
• PayableAmount = TaxInclusiveAmount − any prepaid amount − rounding adjustment.
• Amounts use a dot decimal, 2 decimals, with currencyID on each monetary value. Always recompute totals from the lines; never blindly copy a printed total — flag any mismatch with the source.

Worked example (end-to-end)

Supplier ABC Trading Sdn. Bhd., TIN C12345678901, BRN 201901234567, SST A01-2345-67891012, MSIC 46900, in Kuala Lumpur. Buyer XYZ Retail Sdn. Bhd., TIN C98765432109, BRN 202001234568. Invoice INV-2026-0001, issued 2026-06-13 08:00:00Z, currency MYR. One line: consulting service, qty 1, unit price RM 1,000.00, Service Tax (type 02) at 8% → RM 80.00. Totals: tax-exclusive 1,000.00, tax 80.00, tax-inclusive/payable 1,080.00.

{
  "_D": "urn:oasis:names:specification:ubl:schema:xsd:Invoice-2",
  "_A": "urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2",
  "_B": "urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2",
  "Invoice": [
    {
      "ID": [{ "_": "INV-2026-0001" }],
      "IssueDate": [{ "_": "2026-06-13" }],
      "IssueTime": [{ "_": "08:00:00Z" }],
      "InvoiceTypeCode": [{ "_": "01", "listVersionID": "1.1" }],
      "DocumentCurrencyCode": [{ "_": "MYR" }],
      "AccountingSupplierParty": [
        {
          "Party": [
            {
              "IndustryClassificationCode": [{ "_": "46900", "name": "Wholesale trade" }],
              "PartyIdentification": [
                { "ID": [{ "_": "C12345678901", "schemeID": "TIN" }] },
                { "ID": [{ "_": "201901234567", "schemeID": "BRN" }] },
                { "ID": [{ "_": "A01-2345-67891012", "schemeID": "SST" }] }
              ],
              "PartyLegalEntity": [{ "RegistrationName": [{ "_": "ABC Trading Sdn. Bhd." }] }],
              "PostalAddress": [
                {
                  "CityName": [{ "_": "Kuala Lumpur" }],
                  "PostalZone": [{ "_": "50480" }],
                  "CountrySubentityCode": [{ "_": "14" }],
                  "Country": [{ "IdentificationCode": [{ "_": "MYS", "schemeID": "ISO3166-1" }] }]
                }
              ]
            }
          ]
        }
      ],
      "AccountingCustomerParty": [
        {
          "Party": [
            {
              "PartyIdentification": [
                { "ID": [{ "_": "C98765432109", "schemeID": "TIN" }] },
                { "ID": [{ "_": "202001234568", "schemeID": "BRN" }] }
              ],
              "PartyLegalEntity": [{ "RegistrationName": [{ "_": "XYZ Retail Sdn. Bhd." }] }],
              "PostalAddress": [
                {
                  "CityName": [{ "_": "Petaling Jaya" }],
                  "PostalZone": [{ "_": "47800" }],
                  "CountrySubentityCode": [{ "_": "10" }],
                  "Country": [{ "IdentificationCode": [{ "_": "MYS", "schemeID": "ISO3166-1" }] }]
                }
              ]
            }
          ]
        }
      ],
      "InvoiceLine": [
        {
          "ID": [{ "_": "1" }],
          "InvoicedQuantity": [{ "_": 1, "unitCode": "C62" }],
          "LineExtensionAmount": [{ "_": 1000.0, "currencyID": "MYR" }],
          "TaxTotal": [
            {
              "TaxAmount": [{ "_": 80.0, "currencyID": "MYR" }],
              "TaxSubtotal": [
                {
                  "TaxableAmount": [{ "_": 1000.0, "currencyID": "MYR" }],
                  "TaxAmount": [{ "_": 80.0, "currencyID": "MYR" }],
                  "TaxCategory": [
                    {
                      "ID": [{ "_": "02" }],
                      "Percent": [{ "_": 8.0 }],
                      "TaxScheme": [{ "ID": [{ "_": "OTH", "schemeID": "UN/ECE 5153", "schemeAgencyID": "6" }] }]
                    }
                  ]
                }
              ]
            }
          ],
          "Item": [
            {
              "Description": [{ "_": "Consulting service" }],
              "CommodityClassification": [
                { "ItemClassificationCode": [{ "_": "022", "listID": "CLASS" }] }
              ]
            }
          ],
          "Price": [{ "PriceAmount": [{ "_": 1000.0, "currencyID": "MYR" }] }]
        }
      ],
      "TaxTotal": [
        {
          "TaxAmount": [{ "_": 80.0, "currencyID": "MYR" }],
          "TaxSubtotal": [
            {
              "TaxableAmount": [{ "_": 1000.0, "currencyID": "MYR" }],
              "TaxAmount": [{ "_": 80.0, "currencyID": "MYR" }],
              "TaxCategory": [
                {
                  "ID": [{ "_": "02" }],
                  "Percent": [{ "_": 8.0 }],
                  "TaxScheme": [{ "ID": [{ "_": "OTH", "schemeID": "UN/ECE 5153", "schemeAgencyID": "6" }] }]
                }
              ]
            }
          ]
        }
      ],
      "LegalMonetaryTotal": [
        {
          "TaxExclusiveAmount": [{ "_": 1000.0, "currencyID": "MYR" }],
          "TaxInclusiveAmount": [{ "_": 1080.0, "currencyID": "MYR" }],
          "PayableAmount": [{ "_": 1080.0, "currencyID": "MYR" }]
        }
      ]
    }
  ]
}

Normalisations shown: type 01 with listVersionID 1.1; date/time in UTC (2026-06-13, 08:00:00Z); Service Tax recomputed 8% × 1000.00 = 80.00; TaxInclusiveAmount/PayableAmount recomputed 1000.00 + 80.00 = 1080.00; both parties carry a TIN identification. After this passes the MyInvois API it returns a UUID and a QR validation link to print on the visual invoice. (The UBLExtensions digital signature block is omitted here for brevity and must be added before submission.)

Validation checklist

• All required fields extracted; AI asked about anything missing or ambiguous (no invented TINs, BRNs, or amounts)
• UBL JSON shape correct: _D/_A/_B namespace keys, every value an array of { "_": … } objects, identifiers carry schemeID
• InvoiceTypeCode is a valid 01–14 code with listVersionID 1.1; issue date/time in UTC
• Supplier and buyer each carry a TIN, plus the correct second ID (BRN/NRIC/PASSPORT); supplier SST + MSIC present
• Consolidated B2C invoices use buyer TIN EI00000000010 and aggregate within 7 days of month-end
• Each line has a classification code; tax type code valid (01/02/06/E…) with the correct rate
• TaxTotal.TaxAmount = Σ line tax; TaxInclusiveAmount = TaxExclusiveAmount + total tax; PayableAmount correct
• Monetary values carry currencyID; amounts recomputed from lines (mismatches flagged)
• UBLExtensions digital signature attached (unless exempt)
• JSON strictly valid and validated against the current LHDN MyInvois SDK before submission; cancellation/rejection only within 72 hours

Last updated: 2026-06-13 — verify the current LHDN MyInvois SDK (UBL JSON structure, type/tax/classification code lists, MSIC codes, mandatory rollout dates, and the 72-hour cancellation window) before use.