How-01: How does e-invoicing work?

Key Steps:

Suppliers create e-Invoices and submit them to IRBM via Mylnvois Portal or API.

IRBM validates e-Invoices in near real-time and assigns a Unique Identifier Number.

Both supplier and buyer are notified of validation.

Suppliers share the validated e-Invoice (with a QR code) with buyers.

Buyers can request rejection, and suppliers can cancel e-Invoices within 72 hours of validation.

Validated e-Invoices are stored in IRBM’s database.

Taxpayers can access e-Invoice summaries via the Mylnvois Portal or API.

- Mandatory Fields: Include supplier/buyer details, invoice details, product/service descriptions, tax information, and payment details.
- Optional Fields: Additional fields can be included as needed.
- Annexure: Additional fields for specific scenarios (e.g., import/export transactions).

e-Invoices undergo immediate and background validation to ensure compliance with IRBM standards.

Validation checks include:

- Document structure.
- Core fields.
- Digital signatures.
- Taxpayer validity.
- Duplicate documents.