How do Malaysian finance teams manage e-invoice disputes within the LHDN 72-hour window?
Malaysian accounts payable and accounts receivable teams must establish rapid dispute triage processes to act within the 72-hour post-clearance window. On the buyer side, teams must review cleared invoices for accuracy immediately upon receiving the UIN notification. On the supplier side, teams must have cancellation authority and system access configured to execute cancellations before the window expires.
What is the buyer's process for requesting rejection?
Upon receiving notification that a supplier's invoice has been cleared by LHDN (confirmed by UIN and QR code), the buyer's AP team must: (1) immediately review the invoice against the corresponding purchase order and goods receipt; (2) identify any discrepancies in amounts, quantity, supplier identity, or VAT treatment; (3) if rejection is warranted, submit the formal rejection request through the MyInvois system or API within 72 hours of the UIN issuance timestamp; (4) document the rejection reason for the audit trail. The buyer should configure automated notifications that trigger AP review immediately upon UIN receipt.
What is the supplier's process for cancellation?
If the supplier identifies an error in a cleared invoice—such as a billing amount error, wrong buyer TRN, or incorrect VAT rate—the AR team must: (1) access the MyInvois system or API using authorized credentials; (2) locate the specific invoice by UIN; (3) submit the cancellation within 72 hours of the UIN issuance timestamp; (4) issue a corrected invoice and submit it through the full LHDN clearance process to obtain a new UIN. Suppliers should configure their billing system to alert the AR team immediately upon any post-clearance error identification.
Frequently Asked Questions
- Is there any mechanism to extend the 72-hour window in exceptional circumstances?
- LHDN has not published provisions for extending the 72-hour window in exceptional circumstances. The window applies strictly from the UIN issuance timestamp. For this reason, businesses should ensure that system access and approval authority for cancellations and rejections is available continuously during business days, and that escalation contacts are designated for urgent decisions.
- What documentation is required when requesting a rejection or cancellation?
- The LHDN system requires the UIN of the invoice being cancelled or rejected and a reason code or description. Businesses should maintain internal documentation of the business reason for each cancellation or rejection to support audit trail completeness.
Related Concepts
- What is Malaysia's LHDN 72-hour e-invoice cancellation and rejection window?
- What is the difference between the LHDN API and the MyInvois Portal for e-invoice submission?
- What is a QR code on an invoice and what information does it encode?
- 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?