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The Inland Revenue Board (LHDN) is encouraging taxpayers to start requesting e-invoices for purchases related to personal tax relief claims
The move is part of a pilot project for the year of assessment 2026, where LHDN aims to build a pre-filled income tax return system using data pulled directly from the MyInvois platform.
In the future, this could mean taxpayers no longer need to manually key in relief claims or search for faded paper receipts during tax filing season.
Instead, qualifying purchases linked to your tax profile through the e-invoice system may eventually appear automatically in your income tax return form.
According to LHDN, taxpayers only need to provide their Tax Identification Number (TIN) or IC number to merchants when making eligible purchases.
The merchant will then issue an e-invoice through the MyInvois system, which syncs the transaction directly to the taxpayer's profile after validation.
LHDN said the approach would simplify record management, improve accuracy, and make it easier for taxpayers to review qualifying transactions through the MyInvois portal.
Here's the full list of major categories Malaysians are currently encouraged to request e-invoices for if they intend to claim tax reliefs
Lifestyle & tech purchases
This category includes several everyday purchases that already qualify for existing tax reliefs, including:
- Smartphones
- Tablets
- Personal computers and laptops
- Home broadband and Internet subscriptions
- Books
- Journals
- Magazines
- E-books
- Home CCTV systems
- Household food waste grinders
Sports & fitness expenses
Taxpayers are also encouraged to request e-invoices for:
- Sports equipment purchases
- Fitness trackers
- Gym memberships
- Sports facility rental fees
- Sports competition registration fees
- Formal sports coaching or training classes
Medical & healthcare expenses
The medical-related relief categories are among the widest under the tax system and include:
- Full medical checkups
- Mental health consultations
- COVID-19 self-test kits
- Serious disease treatments
- Dental treatments
- Fertility treatments
- Ministry of Health-approved vaccinations
Tax reliefs involving parents' healthcare may also include:
- Medical treatment expenses for parents
- Registered caregiver services
- Special needs care expenses
Education & childcare
Parents and working adults may also request e-invoices for:
- Registered childcare centre fees
- Kindergarten fees
- Daycare and transit centre fees for children aged 12 and below
- Tertiary education fees
- Professional upskilling courses
- Self-enhancement and certification programmes
Insurance, savings & retirement
Financial-related relief categories include:
- Life insurance premiums
- Medical insurance premiums
- Education insurance premiums
- Family takaful contributions
- Private Retirement Scheme (PRS) contributions
- SSPN savings deposits
Green tech & domestic travel
Meanwhile, taxpayers may also request e-invoices for:
- Electric vehicle (EV) charging equipment purchases
- EV charging equipment installation costs
- EV charging rental fees
- EV charging subscription fees
- Entrance fees to local tourism attractions
- Cultural programme entrance fees
LHDN stressed that ordinary receipts remain fully valid for tax relief claims at this stage
Although taxpayers are strongly encouraged to request e-invoices for qualifying purchases, the system is not yet mandatory for individuals.
This means Malaysians do not need to panic if smaller businesses or neighbourhood shops are unable to issue e-invoices immediately.
Micro-businesses earning under RM1 million annually are currently exempt from the e-invoice mandate, while smaller businesses have also been given a relaxation period extending into late 2027.
LHDN also noted that name matching remains important for certain tax relief claims
For gadget and lifestyle-related claims, the e-invoice should generally be issued under the claimant's name.
Meanwhile, for claims involving parents' medical expenses, taxpayers should still retain proof of payment, such as bank statements or transfer records, to show they personally paid for the treatment or services.
In a statement, LHDN said the initiative is intended to support the future rollout of a pre-filled tax return system that reduces manual filing and improves compliance.
"Among the expenses that may potentially be pre-filled are purchases of personal computers or smartphones, lifestyle-related expenses, insurance, childcare centre fees, and other relief categories as stipulated," the agency said.
Taxpayers seeking assistance regarding e-invoices may contact LHDN offices, the MyInvois Help Desk at 03-8682 8000, or use the MyInvois Live Chat and official support email channels.
