What a Malaysian invoice has to show
An invoice is issued after the work is delivered, and it is a demand for payment. The faster a customer can see what they owe, why they owe it and where to send it, the faster you get paid. Whatever you do — renovation, electrical, plumbing, aircon, catering, printing, photography, tuition or any other trade or service — an invoice should carry:
- Your business name, address and contact, plus your SSM registration number
- The customer's name and address, under a clear Bill to
- An invoice number — sequential, so nothing goes missing at year end
- The issue date and a payment due date, not just "upon receipt"
- An itemised breakdown: description, quantity, unit and unit price
- SST on its own line, with your SST number, if your business is registered
- Any deposit already collected, subtracted so the balance due is obvious
- Your bank name, account name and account number
Does this count as an e-Invoice for LHDN?
No — and for most small businesses, it does not need to. A MyInvois e-Invoice has to be submitted to LHDN's system and validated before it reaches the customer; what this page produces is an ordinary PDF invoice.
The exemption threshold was raised from RM 1 million to RM 3 million on 1 September 2026, announced on 30 August and set out in e-Invoice Guideline version 4.8. Businesses with annual turnover below RM 3 million are exempt, which HASiL puts at more than 1.1 million MSMEs. Businesses turning over RM 3 million to RM 5 million are in scope, with a relaxation period running to 31 December 2027. Being under RM 3 million is not on its own enough: the exemption can fall away if a non-individual shareholder, a holding company, a related company or a joint-venture partner turns over RM 3 million or more, so check your shareholding before relying on it. If that is you, you will need software connected to MyInvois; a PDF is not enough.
This is general information, not tax advice. Check your own position with LHDN's MyInvois portal or your tax agent.
Do I have to charge SST?
Only if your business is SST-registered. Since 1 July 2025 construction services — main contracting, sub-contracting, renovation, civil, M&E, electrical and plumbing work — carry 6% service tax, with registration required once taxable turnover passes RM 1.5 million over twelve months. Most other taxable services sit at 8% with an RM 500,000 threshold. Below the threshold you do not register, and charging SST when you are not registered is not allowed.
If you are invoicing against a contract you signed and stamped before 1 July 2025 at a fixed price — with no price-revision or value-adjustment clause — that work stays exempt from service tax until 30 June 2027, even once you are registered. The exemption was extended by a year in 2026. It applies to the contract, not to your business, so an invoice for a newer job is taxed normally.
One exception is worth knowing if you sub-contract: when a registered sub-contractor bills a main contractor who is also registered for construction services, the business-to-business exemption can apply and the invoice is issued without service tax. Both sides have to be registered.
How do I show a deposit the customer already paid?
Put it in the deposit field. It is subtracted from the total and the band at the bottom changes from amount due to balance due, so there is no argument about what is still outstanding. This is the normal way to bill the second half of a renovation job you quoted earlier.
What payment terms should I use?
Fourteen days is common for trade work in Malaysia; thirty days is common when you are billing a company or a developer. Whichever you choose, print the date rather than writing "upon receipt" — a specific date is far easier to chase.
About this generator
Everything runs inside your browser. Nothing you type is uploaded, and there is no account to make. Your draft is kept on this device only, so you can close the tab and come back to it — clearing your browser data clears the draft too.
Use Download PDF and pick Save as PDF as the printer to get an A4 file you can send on WhatsApp or email. It is free, unlimited and unwatermarked.
Billing a client outside Malaysia? Change the currency to SGD, USD, IDR, GBP or EUR and the whole document follows — Rupiah is shown without cents, as it is normally written.