Taxilla e-Invoice solution for Malaysia

As Malaysia gears up for the eInvoice compliance starting August 1, 2024, the Inland Revenue Board of Malaysia (IRBM) has released the much-anticipated Software Development Kit (SDK) for eInvoicing. This SDK contains vital Application Programming Interfaces (APIs) that taxpayers, especially eInvoice solution providers like Taxilla, need to understand for seamless integration and compliance. In this blog, we'll delve into the key APIs published by IRBM, categorized into Platform APIs and eInvoice APIs.

Platform APIs:

These are the APIs focused on key platform functionalities and not dealing with the actual invoices.

Authentication:

Malaysian government has adopted OAuth 2.0 authentication to ensure secure access to the APIs. Taxpayers can integrate in the ERP or use intermediary for eInvoicing. Based on the system chosen by taxpayer appropriate API (Login as Taxpayer system or Login as intermediary system) must be used to obtain access tokens. For intermediaries, an additional parameter ? the "TIN Number" of the taxpayer ? must be passed in the API header.

Get All Document Types:

This API allows taxpayers' systems to retrieve a list of document types published by the MyInvois System. These document types are crucial for identifying different types of invoices when submitting to IRBM. The codes to be used against the respective document types are as follows:

Get Document Type:

This API allows taxpayers' ERP systems to retrieve the details of a single document type, containing structure definitions of the document.

Get Document Type Version:

This API enables taxpayers' ERP systems to retrieve details of document type versions, containing structure definitions of the documents.

eInvoicing APIs:

These APIs must be used to submit the actual invoices documents to IRBM.

Validate Taxpayer's TIN:

This API is crucial to ensure the correctness of the Tax Identification Number (TIN) provided in the e-Invoice.

Submit Documents:

The core API for the entire process, allowing taxpayers to submit single or batch e-Invoices (up to 10 MB) in JSON or XML format.

E-Invoices must be digitally signed, and the invoice hash must be included in the API body. The submitted documents undergo various synchronous validations mentioned below,

1. Structure Validation
2. Core Fields Validation
3. Signature Validation
4. Taxpayer Validation
5. Referenced Documents Validation
6. Code Validation
7. Duplicate Document Validation

The API response contains SubmissionId and UniqueId for each invoice, useful for tracking status and mapping back to ERP.

Cancel Document:

Allows sellers to cancel e-Invoices issued or e-invoices reject by buyers within 72 hours using the UUID issued for the invoice.

Reject Document:

Allows buyers to reject e-Invoices within 72 hours using the UUID issued for the invoice.

Get Recent Documents:

Enables taxpayers to download recent documents issued not more than 30 days ago. Various filters like submission date, issue date, direction (sent or received), status, document type, receiver type, receiver TIN, and issuer TIN can be applied.

Get Submission:

Returns information on documents submitted during a single submission by a taxpayer using the submissionid.

Get Document:

Allows taxpayers to retrieve document source in XML or JSON format along with additional tax authority metadata.

Get Document Details:

Allows taxpayers to retrieve a single document's full details, including validation results.

Search Documents:

Allows taxpayer systems to search documents sent or received on the MyInvois System using various filters. There is a limit on the number of requests, currently set at 1 request every 2 seconds.

In conclusion, understanding and implementing these APIs are crucial for taxpayers, ensuring a smooth transition into the eInvoicing era in Malaysia. Taxilla is actively evaluating the published specifications and eagerly awaiting sandbox access to complete the integration seamlessly. Stay tuned for further updates and insights into the world of eInvoicing compliance with Taxilla and IRBM/LHDNM.