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LHDN e-Invoice and record keeping

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Every business must keep sufficient records for 7 years. Not keeping them is an offence, with a fine of RM300 to RM10,000 under the Income Tax Act 1967 (sections 82 and 119A).

Sole proprietors and partners with business income file Form B, which is due on 30 June each year.

Since 1 September 2026, businesses under RM3 million in annual turnover may be exempt from e-Invoice if they meet LHDN's criteria. Keeping records still applies to every business.

NiagaX does not submit e-Invoices to LHDN MyInvois today, and it does not file Form B for you.

What NiagaX does: it keeps sales, expenses and invoices in one place, with each invoice numbered and listed by customer. Each month you can download a CSV pack of invoices and transactions to hand to your accountant.

Expense records start on Basic. On Free you can keep income, invoices and payment tracking.

Keep each monthly CSV pack with your other business records. If you stop using NiagaX, you have 60 days to export your data.

Form B season is easier when the year is already recorded. Instead of rebuilding a year of sales from chats and bank statements, you or your accountant start from the monthly packs.

Payment collection options depend on the plan. See Pricing for what each tier includes.

Step by step

  1. Record income and sales on the day they happen.
  2. Issue invoices from NiagaX so each one is numbered and listed by customer.
  3. Mark each invoice paid when the money comes in.
  4. On a paid plan, log each expense with its date, amount and category.
  5. At the end of each month, download the CSV pack of invoices and transactions.
  6. Hand the pack to your accountant, or keep it ready for Form B, which is due on 30 June.
  7. Keep your records, including the monthly CSV packs, for 7 years.

Questions

Does NiagaX submit e-Invoices to MyInvois?

No. NiagaX does not submit to LHDN MyInvois today. Since 1 September 2026, businesses under RM3 million in annual turnover may be exempt from e-Invoice if they meet LHDN's criteria. Keeping records still applies to every business.

Will NiagaX file my Form B?

No. NiagaX keeps the records. You or your accountant file Form B, which is due on 30 June each year. Each month you can download a CSV pack of invoices and transactions to hand to your accountant.

If I am exempt from e-Invoice, do I still need to keep records?

Yes. The exemption is about e-Invoice. The rule to keep sufficient records for 7 years still applies to every business. If you are unsure whether the exemption applies to you, check LHDN's criteria with your accountant.

What happens if I do not keep proper records?

Not keeping sufficient records is an offence under the Income Tax Act 1967 (sections 82 and 119A), with a fine of RM300 to RM10,000.

en

Read the full guide: e-Invoice exemption for small businesses, explained

Related guides

See also plans and pricing and the six modules.