The SA Accountants Book
Kak Su, your guide
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SA Advisory dan SA Accountants PLT

SA Accountants

accounting · tax · secretarial · advisory

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dear business owners,

We take care of your accounting services so you can focus on your business.

Every figure explained in plain words. Always know where your business stands.

SA Accountants PLT (LLP0025617-LGN) and SA Advisory (NF 2296) were both founded in 2020. We serve business owners with accounting, tax, company secretarial and advisory work. We also help them understand why proper business management matters, so their business can grow and keep running well for the long term.

20+yearsOur partner's experience in tax and accounting.
100+customersBusiness owners and companies we serve.
contents
Nama bab dan nombor bab ialah cadangan untuk reka bentuk ini.
our process

From first meeting…

I.

Getting to know you

Before we start, we listen to how your business works and what you need. Together we agree on the scope of work.

II.

Understanding your records

We review your bank statements, invoices and existing records, and let you know what else we need.

Kak Su walking with a coffee and a laptop that shows a profit and loss statement
 

…to clear figures

III.

Preparing your accounts

We record your transactions and prepare your accounts, and we point out anything that needs your attention.

IV.

Explaining the results

We go through the accounts with you in plain words, so you know your position and what to plan for next.

chapter 5 · our backbone

Suzana binti Che Saruji

Suzana binti Che Saruji, Partner at SA Accountants PLT, at her desk
Kak Su

Suzana binti Che Saruji is a Partner at SA Accountants PLT, a tax and accounting firm in Wangsa Maju, Kuala Lumpur. She has more than 20 years of experience handling tax and accounting matters for clients across many industries.

MATA Council MemberMIAMICPAMAICSACTIM

She holds a Bachelor's Degree in Accounting (Hons) and a Master's Degree in Forensic Accounting and Financial Criminology, both from Universiti Teknologi MARA (UiTM). She has also completed the ICSA (Institute of Chartered Secretaries and Administrators) qualification, which covers corporate administration and governance.

She is a Council Member of the Malaysian Association of Tax Accountants (MATA) and a member of the Malaysian Institute of Accountants (MIA), the Malaysian Institute of Certified Public Accountants (MICPA), the Malaysian Institute of Chartered Secretaries and Administrators (MAICSA) and the Chartered Tax Institute of Malaysia (CTIM).

Her areas of work include taxation, accounting, company administration and governance, and forensic accounting. Suzana enjoys sharing her knowledge through seminars and training, as she believes it helps others grow in their profession and benefits the wider community.

chapter 6 · firm overview

Skilled and Accountable

Our team is trained to support your business in accounting, tax, business advisory and specialised consultancy. We take responsibility for every task you entrust to us, and we hold ourselves to high professional standards.

The SA Accountants team
the team

Do what is right, always

Good Service. We value good service and regular contact with our clients, because both matter in professional work.

Up-to-Date Advice. We give timely advice on documents, required payments and compliance, so you know what is due and when.

our promise

Accounting and Tax Management

We provide accounting, tax and financial planning services to help your business stay compliant and in good shape. We shape our work around the needs of your business.

Education and Awareness

We help business owners understand why proper business management matters, so they can make better decisions and keep their business running well.

Professional and Trustworthy Service

We are Chartered Accountants, and our practice is regulated by the Malaysian Institute of Accountants. We work carefully and professionally, so that you can rely on our service.

Dedicated Client Support

Our experienced team works closely with you throughout the year. Our staff receive regular training, so we can support your business well and help it reach its goals.

chapter 7

We Know What Matters

Accounting support for companies and business owners.

The Team

Our team is led by a Chartered Accountant and licensed tax agent, and supported by trained staff in accounts, tax and company secretarial work. We support your business from day-to-day accounts and tax filing through to advisory work.

Our Value

Professional and trustworthy. We are Chartered Accountants, and our practice is regulated by the Malaysian Institute of Accountants (MIA).

Our Vision

To be the first-choice accounting firm for Malaysian businesses, offering sound advice at a fair cost.

Our Mission

To deliver good service in line with best practice, and to help business owners understand the importance of good governance.

How we work

We practise our core values of inspiring, educating and supporting, starting with our own team through regular training. This helps our team support your business well and share the same values with the business owners we serve.

chapter 8 · articles

e-Invoice in Malaysia: What Your Business Needs to Know

What an e-Invoice is, who manages it, and five steps your business can take now.

Read the article →
partners
Bukku PartnerQuickBooks PartnersPayroll PandaMICPA Approved Training Employer
we're also members of
MIA Malaysian Institute of AccountantsMICPA Malaysian Institute of Certified Public AccountantsCTIM Chartered Tax Institute of MalaysiaMATA Malaysian Association of Tax AccountantsMAICSAMIHRMAMCAF
contact us

Talk to Us About Your Business

SA Accountants PLT 202004002834 (LLP0025617-LGN)
SA Advisory NF 2296

Emailhello@sa-accountants.com.my
Mobile and WhatsApp011 5350 5511
Office03 4131 5544

Suite 13A-07, Level 14, Tower 2, Wangsa 118, No. 8, Jalan Wangsa Delima, Wangsa Maju, 53300 Kuala Lumpur

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no jargon, promise.

Talk to us about your business

hello@sa-accountants.com.my
011 5350 5511 · 03 4131 5544

SA Advisory (NF 2296)
SA Accountants PLT (LLP0025617-LGN)
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← Back to the book

e-Invoice in Malaysia: What Your Business Needs to Know

Malaysia is moving from paper and PDF invoices to e-Invoices. The Inland Revenue Board of Malaysia (LHDN) manages this change through its MyInvois system. This article explains, in plain words, what an e-Invoice is, how it works and what your business can prepare now.

What is an e-Invoice?

An e-Invoice is an invoice in a set digital format that is sent to LHDN for checking, called validation, before it reaches your customer. Once LHDN validates it, the e-Invoice carries a unique identification number and a QR code. This means you, your customer and LHDN all see the same record of the sale.

A PDF invoice sent by email is not an e-Invoice unless it has gone through MyInvois.

Who manages e-Invoicing in Malaysia?

e-Invoicing is managed by LHDN. The rules are set out in the e-Invoice Guideline and the e-Invoice Specific Guideline issued by LHDN, which are available on the LHDN website.

The requirement to issue e-Invoices comes from section 82C of the Income Tax Act 1967, read together with the Income Tax (Issuance of Electronic Invoice) Rules 2024 [P.U.(A) 265/2024].

When does it apply to your business?

LHDN introduces e-Invoicing in phases, based on the annual turnover or revenue of each business. The dates under the e-Invoice Guideline are as follows:

  1. Above RM 100 million. From 1 August 2024.
  2. Above RM 25 million up to RM 100 million. From 1 January 2025.
  3. Above RM 5 million up to RM 25 million. From 1 July 2025.
  4. Up to RM 5 million. From 1 January 2026, unless the business is exempt as explained below.

The turnover used is generally the turnover in the audited financial statements or tax return for the 2022 financial year. Once your implementation date is set, a later change in turnover does not change that date.

Which businesses are exempt?

From 1 September 2026, businesses with annual turnover or revenue below RM 3 million do not need to issue e-Invoices. Before this, the level was RM 1 million. Source: e-Invoice Guideline Version 4.8, paragraph 1.6.1(e).

The exemption does not apply if the business has a shareholder that is not an individual, a holding company, or a related company or joint venture with turnover of RM 3 million or more. Source: e-Invoice Guideline Version 4.8, paragraph 1.6.10.

No application to LHDN is needed. A business below RM 3 million that has already started issuing e-Invoices may stop immediately, or continue on a voluntary basis. Source: e-Invoice General FAQ, questions 17 and 18.

The exemption covers e-Invoices only. Other duties, such as keeping proper records and filing tax returns, remain.

Is there a relaxation period?

Yes. For businesses with turnover up to RM 5 million, LHDN gives an interim relaxation period until 31 December 2027. During this period, a business that is not yet ready to issue an e-Invoice for each sale may issue a consolidated e-Invoice, which combines the transactions for the month and is submitted to MyInvois monthly. Source: e-Invoice General FAQ, questions 113 to 116.

LHDN is also running a voluntary disclosure programme for e-Invoices until 31 December 2027. If a business finds e-Invoices that were missed or issued with mistakes, it can correct them during this period without penalty. No registration is needed. Source: e-Invoice General FAQ, questions 128 and 129.

How can you issue e-Invoices?

LHDN provides two ways:

  1. MyInvois Portal. A website provided by LHDN where you key in each invoice or upload invoices in bulk. This suits businesses with a small number of invoices.
  2. API connection. A direct link between your accounting or billing system and MyInvois, so that invoices are sent automatically. This suits businesses with many invoices, and is usually set up through a software provider.

What it means for your business

  1. You need your customers' details. An e-Invoice needs details such as the customer's Tax Identification Number (TIN), which is the tax reference number given by LHDN, and the business registration number. It helps to start collecting these details now.
  2. Mistakes are corrected in a set way. Once an e-Invoice is validated, mistakes are corrected through a credit note or debit note e-Invoice, not by editing the original invoice.
  3. Your records should match. LHDN can see the e-Invoices you issue and receive. Your sales and purchases in the accounts and tax return should agree with your e-Invoices, so that differences do not raise questions later.

What is the penalty?

Failing to issue an e-Invoice is an offence under section 120(1)(d) of the Income Tax Act 1967. The penalty is a fine of RM 200 to RM 20,000, or imprisonment of up to six months, or both, for each failure. For a company, the directors are responsible for compliance. Source: e-Invoice General FAQ, questions 30 and 41.

Businesses that qualify for the exemption are not subject to these penalties. Source: e-Invoice General FAQ, questions 15 and 16.

Five steps to prepare

  • Check whether your business is exempt, or which implementation phase applies to it.
  • Collect your customers' TIN and registration details.
  • Choose between the MyInvois Portal and an API connection.
  • Show the staff who issue invoices how the new process works.
  • Each month, compare your e-Invoices with your accounts.

This article reflects LHDN's position as at 8 November 2026, based on e-Invoice Guideline Version 4.8 (30 August 2026) and the e-Invoice General FAQ (updated 4 September 2026). LHDN updates its guidelines from time to time, so please check the latest version on the LHDN website.

How we can help

We can help you understand which phase applies to your business, prepare the details you need and review whether your e-Invoices agree with your accounts. If you would like to discuss your situation, you can reach us at:

Emailhello@sa-accountants.com.my
Phone011 5350 5511 or 03 4131 5544
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