Malaysia v2: LHDN Unify API

Validate and submit B2B invoices, credit notes, debit notes, refund notes and self-billed documents to LHDN with the Malaysia Unify API v2 (legacy): endpoint, headers, request fields and responses.

The Unify API validates and processes business-to-business (B2B) invoices for LHDN. It supports invoices, credit notes, debit notes, refund notes and self-billed documents, and checks them against the tax and invoicing rules.

Document types

Code	Document	Value to send
01	Invoice	`INV`
02	Credit Note	`CRD`
03	Debit Note	`DBT`
04	Refund Note	`RFD`
11	Self-billed Invoice	`SLF_INV`
12	Self-billed Credit Note	`SLF_CRD`
13	Self-billed Debit Note	`SLF_DBT`
14	Self-billed Refund Note	`SLF_REF`

Endpoint

Environment	Host
Sandbox	`https://malaysia-sandbox.complyance.io`
Production	`https://malaysia-prod.complyance.io`

Submit invoiceshttp

POST https://malaysia-sandbox.complyance.io/unify
POST https://malaysia-prod.complyance.io/unify

This endpoint validates and processes invoice data, including seller and buyer details, line items and tax information.

Headers

Header	Type	Description	Example	Conditionality
`x-api-key`	string	Your API key	`your-api-key`	Mandatory
`invoiceMethod`	string	The invoice method, such as `non-peppol` or `peppol`	`non-peppol`	Optional
`Content-Type`	string	Set as `application/json`	`application/json`	Optional

Code examples

These examples show the endpoint and headers. Send the request body as JSON.

bash

curl --location 'https://malaysia-prod.complyance.io/unify' \
--header 'x-api-key: your-api-key' \
--header 'Content-Type: application/json'

javascript

const headers = {
  'x-api-key': 'your-api-key',
  'Content-Type': 'application/json'
};

fetch('https://malaysia-prod.complyance.io/unify', {
  method: 'POST',
  headers: headers
})
.then(function(response) {
    return response.json();
}).then(function(body) {
    console.log(body);
});

ruby

require 'rest-client'

headers = {
  'x-api-key' => 'your-api-key',
  'Content-Type' => 'application/json'
}

response = RestClient.post 'https://malaysia-prod.complyance.io/unify', {}, headers

puts response.body

python

import requests

headers = {
  'x-api-key': 'your-api-key',
  'Content-Type': 'application/json'
}

response = requests.post('https://malaysia-prod.complyance.io/unify', headers=headers)
print(response.json())

php

<?php

$headers = [
    'x-api-key' => 'your-api-key',
    'Content-Type' => 'application/json'
];

$client = new \GuzzleHttp\Client();

$response = $client->request('POST', 'https://malaysia-prod.complyance.io/unify', [
    'headers' => $headers
]);

echo $response->getBody()->getContents();
?>

java

URL url = new URL("https://malaysia-prod.complyance.io/unify");
HttpURLConnection con = (HttpURLConnection) url.openConnection();
con.setRequestMethod("POST");
con.setRequestProperty("x-api-key", "your-api-key");
con.setRequestProperty("Content-Type", "application/json");

int responseCode = con.getResponseCode();
BufferedReader in = new BufferedReader(new InputStreamReader(con.getInputStream()));
String inputLine;
StringBuffer response = new StringBuffer();

while ((inputLine = in.readLine()) != null) {
    response.append(inputLine);
}
in.close();
System.out.println(response.toString());

package main

import (
	"net/http"
)

func main() {
	headers := map[string][]string{
		"x-api-key":    []string{"your-api-key"},
		"Content-Type": []string{"application/json"},
	}

	req, err := http.NewRequest("POST", "https://malaysia-prod.complyance.io/unify", nil)
	if err != nil {
		// Handle error
	}

	for key, values := range headers {
		for _, value := range values {
			req.Header.Add(key, value)
		}
	}

	client := &http.Client{}
	resp, err := client.Do(req)
	if err != nil {
		// Handle error
	}
	defer resp.Body.Close()
}

Request body

Request bodyjson

{
    "invoiceDataList": [
        {
            "documentType": "INV",
            "documentId": "Invoice-01",
            "originalEInvoiceReferenceNumber": "",
            "documentIssueDate": "2025-01-06",
            "documentIssueTime": "02:30:00Z",
            "currency": "MYR",
            "currencyExchangeRate": "1",
            "supplierId": "1",
            "sellerTinNumber": "C20000000000",
            "sellerRegistrationIdType": "BRN",
            "sellerRegistrationId": "202001234567",
            "supplierSstRegistrationNumber": "A01-2345-67891012",
            "supplierTourismTaxRegistrationNumber": "123-4567-89012345",
            "buyerId": "1",
            "buyerTinNumber": "C30000000000",
            "buyerRegistrationIdType": "BRN",
            "buyerRegistrationId": "201901234568",
            "buyerSstRegistrationNumber": "234234234",
            "isShippingAndBuyerAddressSame": false,
            "shippingRecipientName": "Example Logistics Sdn Bhd",
            "shippingRecipientTin": "C30000000000",
            "shippingRecipientRegistrationType": "BRN",
            "shippingRecipientRegistrationNumber": "201901234568",
            "totalExcludingTax": "1000",
            "taxTotal": "60",
            "documentTotal": "1060",
            "invoiceAmountExemptedFromTax": "0",
            "invoiceTaxExemptionReason": "Goods acquired with SST exemption under Sales Tax Act 2018. Reference No: (C01-2345-67890123)",
            "invoiceAdditionalDiscountAmount": "0",
            "invoiceAdditionalChargeAmount": "0",
            "totalPayableAmount": "1060",
            "paymentMeans": "1",
            "sellerAddress": {
                "addressLine1": "Lot 66",
                "addressLine2": "Bangunan Merdeka",
                "addressLine3": "Persiaran Jaya",
                "postalCode": "50480",
                "city": "Kuala Lumpur",
                "state": "14",
                "country": "MYS"
            },
            "buyerAddress": {
                "addressLine1": "Lot 66",
                "addressLine2": "Bangunan Merdeka",
                "addressLine3": "Persiaran Jaya",
                "postalCode": "50480",
                "city": "Kuala Lumpur",
                "state": "14",
                "country": "MYS"
            },
            "shippingRecipientAddress": {
                "addressLine1": "Lot 66",
                "addressLine2": "Bangunan Merdeka",
                "addressLine3": "Persiaran Jaya",
                "postalCode": "50480",
                "city": "Kuala Lumpur",
                "state": "14",
                "country": "MYS"
            },
            "supplierDetails": {
                "organizationName": "Acme Trading Sdn Bhd",
                "email": "finance@acme.example",
                "industryCode": "01111",
                "industryDescription": "Growing of maize",
                "phoneNumber": "+60-123456789"
            },
            "buyerDetails": {
                "organizationName": "Example Buyer Sdn Bhd",
                "email": "accounts@buyer.example",
                "phoneNumber": "+60-123456789"
            },
            "documentLineItems": [
                {
                    "lineItemId": "1",
                    "commodityClassificationCode": "1",
                    "description": "Laptop peripherals",
                    "unitPrice": "100",
                    "quantity": "10",
                    "lineItemSubtotal": "1000",
                    "discountPercent": "0",
                    "discountAmount": "0",
                    "chargePercent": "0",
                    "chargeAmount": "0",
                    "lineTotalExcludingTax": "1000",
                    "taxType": "1",
                    "taxPercentage": "6",
                    "totalTax": "60",
                    "taxExemptionReason": "Goods acquired with SST exemption under Sales Tax Act 2018. Reference No: (C01-2345-67890123)",
                    "amountExemptedFromTax": "0",
                    "lineItemTotal": "1060"
                }
            ]
        }
    ]
}

Request fields

Invoice data list

ObjectName	Field Name	Conditionality	Informatics	Field Max Length
invoiceDataList	documentType	Mandatory	Identify the document type (e.g., INV, CRD, DBT, RFD, SLF_INV, SLF_CRD, SLF_DBT, SLF_REF.)	3 to 7
invoiceDataList	documentId	Mandatory	Document reference number used by Supplier for internal tracking purpose	50
invoiceDataList	originalEInvoiceReferenceNumber	Mandatory where applicable	LHDNM Unique Identifier Number of the original invoice/document that is being affected/adjusted.	26
invoiceDataList	documentIssueDate	Mandatory	Date of issuance of the e-Invoice (Note that the date must be the current date)	10 (format: yyyy-mm-dd)
invoiceDataList	documentIssueTime	Mandatory	Time of issuance of the e-Invoice (Note that the time must be the UTC time)	15 (format: hh:mm:ss)
invoiceDataList	currency	Mandatory	Specific currency that is used to represent the monetary value stated in the e-Invoice	3
invoiceDataList	invoiceStartDate	Optional	Start date of the transaction interval	10 (format: yyyy-mm-dd)
invoiceDataList	invoiceEndDate	Optional	End date of the transaction interval	10 (format: yyyy-mm-dd)
invoiceDataList	invoiceFrequency	Optional	Frequency of the invoice (e.g., Daily, Weekly, Biweekly, Monthly, Bimonthly, Quarterly, Half-yearly, Yearly, Others / Not Applicable)	50
invoiceDataList	supplierId	Optional	Identification Number of a Specific Supplier in an Invoice	20
invoiceDataList	sellerTinNumber	Mandatory	Supplier’s TIN assigned by LHDNM	14
invoiceDataList	sellerRegistrationIdType	Mandatory	Supplier’s Registration / Identification Number / Passport Number
invoiceDataList	sellerRegistrationId	Mandatory	For businesses: Business registration number. For Malaysian individual: MyKad / MyTentera identification number. For non-Malaysian individual: Passport number / MyPR / MyKAS identification number. Note: For MyPR and MyKAS to use NRIC scheme.
invoiceDataList	supplierSstRegistrationNumber	Mandatory where applicable	SST registration number of the Supplier. This is not applicable to Supplier that are not SST-registered. The input of special characters is not allowed, except for dash (-) and semicolon (;). A maximum of two SST registration numbers is allowed, separated by a semicolon. Supplier to input “NA” if supplier is not registered for SST.	35
invoiceDataList	supplierTourismTaxRegistrationNumber	Mandatory where applicable	Tourism tax registration number of the Supplier. This is only applicable to tourism tax registrant, which may consist of hotel operators and online travel operators. The input of special characters is not allowed, except for dash (-). Supplier to input “NA” if supplier is not registered for tourism tax.	17
invoiceDataList	buyerId	Optional	Identification Number of a Specific Buyer in an Invoice
invoiceDataList	buyerTinNumber	Mandatory	Buyer’s TIN assigned by LHDNM	14
invoiceDataList	buyerRegistrationIdType	Mandatory	Buyer’s Registration / Identification Number / Passport Number
invoiceDataList	buyerSstRegistrationNumber	Mandatory	SST registration number of the Buyer. This is not applicable to Buyers that are not SST-registered. The input of special characters is not allowed, except for dash (-) and semicolon (;). A maximum of two SST registration numbers is allowed, separated by a semicolon. Supplier to input “NA” if buyer’s SST registration number is not available or not provided.
invoiceDataList	isShippingAndBuyerAddressSame	Mandatory	Indicates whether the shipping and buyer address are the same	Boolean value
invoiceDataList	shippingRecipientName	Mandatory where applicable	Name of shipping recipient of the products included in the e-Invoice in a commercial transaction	300
invoiceDataList	shippingRecipientTin	Mandatory where applicable	TIN of the shipping recipient assigned by LHDNM	14
invoiceDataList	shippingRecipientRegistrationType	Mandatory where applicable	Supplier’s Registration / Identification Number / Passport Number
invoiceDataList	shippingRecipientRegistrationNumber	Mandatory where applicable	SST registration number of the Buyer. This is not applicable to Buyers that are not SST-registered. The input of special characters is not allowed, except for dash (-) and semicolon (;). A maximum of two SST registration numbers is allowed, separated by a semicolon. Supplier to input “NA” if buyer’s SST registration number is not available or not provided.
invoiceDataList	invoiceAdditionalDiscountAmount	Mandatory where applicable	Amount deducted from the original price of a product or service. Please add currencyID attribute to the XML element.
invoiceDataList	invoiceAdditionalChargeAmount	Mandatory where applicable	Charge associated with the product or service (be it in the form of percentage (%) or prevailing specified rate) imposed before tax. Please add currencyID attribute to the XML element.
invoiceDataList	totalExcludingTax	Mandatory	Sum of amount payable (inclusive of applicable discounts and charges), excluding any applicable taxes (e.g., sales tax, service tax). Please add currencyID attribute to the XML.
invoiceDataList	taxTotal	Mandatory	Total amount of tax payable
invoiceDataList	documentTotal	Mandatory	Invoice Total Amount Including Tax
invoiceDataList	invoiceAmountExemptedFromTax	Mandatory where applicable	Total amount of tax exempted for sales tax or service tax purposes on the invoice level.
invoiceDataList	invoiceTaxExemptionReason	Mandatory where applicable	Description of tax exemption applicable on the invoice level (e.g., Buyer’s sales tax exemption certificate number, special exemption as per gazette orders, etc.). The input is limited to the following special characters: period ”.”, dash ”-”, comma ”,”, and parenthesis ”()“.
invoiceDataList	totalPayableAmount	Mandatory	Sum of amount payable (inclusive of total taxes chargeable and any rounding adjustment) excluding any amount paid in advance. Please add currencyID attribute to the XML element.
invoiceDataList	paymentMeans	Optional	Chosen mechanism through which funds are transferred from buyer to supplier (e.g., cash, cheque, bank transfer, credit card, debit card, e-Wallet/ Digital Wallet, etc.)	2

Supplier details

ObjectName	Field Name	Conditionality	Informatics	Field Max Length
supplierDetails	organizationName	Mandatory	Name of business or individual who will be the supplier providing the goods / services in a commercial transaction.	300
supplierDetails	email	Optional	E-mail address of the Supplier (Following the email standards (RFC 5321 and RFC 5322)).	320
supplierDetails	industryCode	Mandatory	5-digit numeric code that represents the Supplier’s business nature and activity	5
supplierDetails	industryDescription	Mandatory	Description of the Supplier’s business activity	300
supplierDetails	phoneNumber	Mandatory	The telephone number of the Supplier (e.g., office, mobile, fax)	20

Seller address

ObjectName	Field Name	Conditionality	Informatics	Field Max Length
sellerAddress	addressLine1	Mandatory	This is the main address line in an address structure that can be used to give the main address line information. A possible value for this field is “NA” and then all other address fields would not be provided except for the state field which would is mapped to the field.	150
sellerAddress	addressLine2	Optional	An additional address line in an address that can be used to give further details supplementing the main line.	150
sellerAddress	addressLine3	Optional	An additional address line in an address that can be used to give further details supplementing the main line.	150
sellerAddress	postalCode	Optional	The identifier for an addressable group of properties according to the relevant postal service.	50
sellerAddress	city	Mandatory	The common name of the city, town or village, where the Supplier, Buyer and Shipping Recipient address is located.	50
sellerAddress	state	Mandatory	The state of a country.	50
sellerAddress	country	Mandatory	A code that identifies the country.	3

Buyer address

ObjectName	Field Name	Conditionality	Informatics	Field Max Length	Sample Value
buyerAddress.addressLine1	Address Line 1	Mandatory	The main address line in an address structure. Input “NA” if unavailable	150	Lot 66
buyerAddress.addressLine2	Address Line 2	Optional	An additional address line for further details	150	Bangunan Merdeka
buyerAddress.addressLine3	Address Line 3	Optional	An additional address line for further details	150	Persiaran Jaya
buyerAddress.postalCode	Postal Zone	Optional	The identifier for a postal zone	50	50480
buyerAddress.city	City Name	Mandatory	The common name of the city	50	Kuala Lumpur
buyerAddress.state	State	Mandatory	The state of a country	50	14
buyerAddress.country	Country	Mandatory	A code identifying the country	3	MYS

Shipping recipient address

ObjectName	Field Name	Conditionality	Informatics	Field Max Length
shippingRecipientAddress	addressLine1	Mandatory where applicable	This is the main address line in an address structure that can be used to give the main address line information. A possible value for this field is “NA” and then all other address fields would not be provided except for the state field which would is mapped to the field.	150
shippingRecipientAddress	addressLine2	Optional	An additional address line in an address that can be used to give further details supplementing the main line.	150
shippingRecipientAddress	addressLine3	Optional	An additional address line in an address that can be used to give further details supplementing the main line.	150
shippingRecipientAddress	postalCode	Optional	The identifier for an addressable group of properties according to the relevant postal service.	50
shippingRecipientAddress	city	Mandatory where applicable	The common name of the city, town or village, where the Supplier, Buyer and Shipping Recipient address is located.	50
shippingRecipientAddress	state	Mandatory where applicable	The state of a country.	50
shippingRecipientAddress	country	Mandatory where applicable	A code that identifies the country.	3

Line items

ObjectName	Field Name	Conditionality	Informatics	Field Max Length	Sample Value
documentLineItems.lineItemId	Line ID	Optional	Identification of a Specific Line in an Invoice	20	1
documentLineItems.commodityClassificationCode	Classification	Mandatory	Category of products or services being billed	3	1
documentLineItems.description	Description of Product or Service	Mandatory	Details of products or services being billed	300	Laptop Peripherals
documentLineItems.unitPrice	Unit Price	Mandatory	Price assigned to a single unit of a product or service		4
documentLineItems.quantity	Quantity	Optional	Number of units of a product or service		1
documentLineItems.lineItemSubtotal	Subtotal	Mandatory	Amount of each individual item, excluding any taxes or charges		100
documentLineItems.lineTotalExcludingTax	Total Excluding Tax	Mandatory	Sum of amount payable excluding any applicable taxes		1436.5
documentLineItems.taxType	Tax Type	Mandatory	Type of taxes that will be applicable	2	1
documentLineItems.taxPercentage	Tax Rate	Mandatory	The appropriate tax rate that is applicable		6
documentLineItems.totalTax	Tax Amount	Mandatory	The amount of tax payable		292.2
documentLineItems.taxCode	Details of Tax Exemption	Optional	Description of tax exemption applicable	300	SST exemption
documentLineItems.taxExemptionReason	Amount Exempted from Tax	Conditional Mandatory	Total amount of tax exempted for SST purposes		1460.5
documentLineItems.chargeAmount	Charge Amount	Optional	Charge associated with the product or service imposed after tax		1000
documentLineItems.discountAmount	Discount Amount	Optional	Amount deducted from the original price of a product		1000
documentLineItems.lineItemTotal	lineItemTotal	Mandatory	Sum of amount payable inclusive of total taxes chargeable		1060
invoiceAdditionalChargeAmount		Optional	Additional Charges at Invoice Level
invoiceAdditionalDiscountAmount		Optional	Additional Discount at Invoice Level

Invoice-level fields

ObjectName	Field Name	Conditionality	Informatics	Field Max Length	Sample Value
invoiceAmountExemptedFromTax	Amount Exempted from Tax	Mandatory if tax exemption is applicable	Total amount of tax exempted for sales tax or service tax purposes. Please add currencyID attribute to the XML element.	10
invoiceTaxExemptionReason	TaxExemptionReason	Mandatory if tax exemption is applicable	Description of tax exemption applicable on the invoice level. (e.g., Buyer’s sales tax exemption certificate number, special exemption as per gazette orders, etc.).		Goods acquired with SST exemption under Sales Tax Act 2018. Reference No: ABC.TAX(S)012-3/4/56(7)
paymentMeans	PaymentMeansCode	Optional	Chosen mechanism through which funds are transferred from buyer to supplier (e.g., cash, cheque, bank transfer, credit card, debit card, e-Wallet/ Digital Wallet, etc.)		1
invoiceAdditionalDiscountAmount	Discount Amount	Optional	Additional Charges at Invoice Level		1000
totalExcludingTax	Total Excluding Tax	Mandatory	Sum of amount payable excluding any applicable taxes		1436.5
taxTotal	Total Tax Amount	Mandatory	Total amount of tax payable		1234
documentTotal	Invoice Total Amount Including Tax	Mandatory	Sum of amount payable inclusive of total taxes chargeable		1436.5
totalPayableAmount	Total Payable Amount	Mandatory	Sum of amount payable excluding any amount paid in advance and rounding		1436.5

Response

Response fields

Parameter name	Type	Length	Description
`submissionUid`	string	NA	The number LHDN generates as the official identifier for a submission.
`documentUlid`	string		The number Complyance generates for the document, for tracking.
`uuid`	string		Government acknowledgement number for the invoice sent to LHDN.
`invoiceCodeNumber`	string		Document reference number the supplier uses for internal tracking.

Success response

When the submission succeeds, the response lists the accepted documents. The xmlEncoded value is the Base64-encoded XML of the document, shortened here.

Success responsejson

{
  "submissionUid": "KMNPQRSTVW0123456789ABCD10",
  "acceptedDocuments": [
    {
      "documentUlid": "01HZEXAMPLE000000000000001",
      "uuid": "ABCDEFGHJK0123456789ABCD10",
      "invoiceCodeNumber": "ML-ST-2424",
      "xmlEncoded": "PD94bWwgdmVyc2lvbj0iMS4wIiBlbmNvZGluZz0iVVRGLTgiIHN0YW5kYWxvbmU9InllcyI/Pgo…"
    }
  ],
  "rejectedDocuments": [],
  "timestamp": "2023-08-14T08:15:30Z"
}

Error response

When the submission fails, the response describes each error. See LHDN errors for the messages you can receive.

Error responsejson

{
    "errorMessages": null,
    "errorsList": null,
    "batchId": "00000000-0000-4000-8000-000000000000",
    "errorCode": "400",
    "success": true,
    "valid": false,
    "errors": [
        {
            "code": "E-SELR-05",
            "message": "sellerRegistrationId cannot be empty",
            "location": "invoiceDataList[0].sellerRegistrationId",
            "suggestion": "Provide the seller's registration ID",
            "affectedFields": [
                "sellerRegistrationId"
            ]
        }
    ]
}