What is Malaysia's LHDN 72-hour e-invoice cancellation and rejection window?
Under Malaysia's LHDN CTC e-invoicing framework, once LHDN validates an e-invoice and returns a Unique Identification Number (UIN), both suppliers and buyers face a strict 72-hour operational window: suppliers have exactly 72 hours to cancel the validated document, and buyers have exactly 72 hours to request a formal rejection via the MyInvois system. Any corrections required after this window must be processed through separate debit notes, credit notes, or refund e-invoices.
What is the difference between cancellation and rejection?
Cancellation is initiated by the supplier and represents a voluntary withdrawal of the validated e-invoice within 72 hours—for example, to correct an error discovered after clearance. Rejection is initiated by the buyer and represents a formal refusal to accept the invoice—for example, because the goods were not received or the amounts are disputed. Both actions must be performed through the LHDN system (MyInvois Portal or API) within 72 hours of the UIN issuance timestamp. The system records both actions for audit purposes.
How are corrections handled after the 72-hour window?
Once the 72-hour window expires, neither party can cancel or reject the original e-invoice through the system. Any required adjustment must be handled by issuing a new debit note e-invoice (for additional amounts) or credit note e-invoice (for reductions or cancellations) that references the original UIN. These adjustment documents must themselves go through the LHDN clearance process to receive their own UINs.
Frequently Asked Questions
- What happens if neither party acts within the 72-hour window?
- If no cancellation or rejection is submitted within 72 hours, the e-invoice is considered irrevocably accepted at the LHDN system level. The invoice becomes a legally valid, cleared tax document forming part of the audit record submitted to LHDN. Subsequent commercial disputes must be resolved through new adjustment documents rather than system-level cancellations.
- Does the 72-hour window apply to self-billed e-invoices as well?
- The 72-hour window applies to all e-invoice types that go through the LHDN CTC clearance process, including self-billed e-invoices generated by Malaysian buyers for foreign supplier transactions.
Related Concepts
- What are the LHDN Unique Identification Number (UIN) and cryptographic QR code?
- What are Malaysia's self-billing e-invoice requirements for foreign supplier transactions?
- What is the difference between the LHDN API and the MyInvois Portal for e-invoice submission?
- What is Section 134A of the Income Tax Act 1967 and how does it underpin Malaysian e-invoicing?
- What transaction types are exempt from Malaysian LHDN e-invoicing under Section 1.6?