A pattern has emerged among businesses since e-invoice implementation began: some suppliers are issuing documents that look like e-invoices but carry QR codes that do not work. Scan them and they link to nothing. This is not a technical glitch. It is a workaround, and it matters to your business.

Under the e-invoice framework, a validated e-invoice must carry a QR code that links directly to the MyInvois Portal. That QR code is how the buyer verifies that the document was submitted to LHDN and successfully validated. If you receive an invoice with a QR code that does not work, or does not direct you to a valid entry on MyInvois, the document has not been validated. It is not a compliant e-invoice regardless of how it looks on paper.

The practical implication for buyers is straightforward. Any device with a camera or QR scanner can check the QR code on the spot. If it returns nothing, or takes you to a page with no matching record, the supplier has not fulfilled their e-invoice obligation. You can request a properly validated e-invoice from them, or request rejection through the MyInvois Portal within 72 hours of receiving a validated document that contains errors.

If you accept an unvalidated document as a business expense and it is reviewed during a tax audit, you may struggle to prove the expense is legitimate. The compliance obligation belongs to the supplier, but the audit exposure lands on whoever relied on the document.

The simplest protection is a quick QR scan before accepting any e-invoice. If it does not resolve correctly on MyInvois, follow up with the supplier before filing the expense.

Getting these details right from the start saves businesses from costly corrections later. Reach out to us on WhatsApp at 010-246 2151.