Cancel or Correct an e-Invoice in Malaysia: The 72-Hour Rule and Credit Notes

Can you cancel an e-Invoice after it has been validated?

Yes, but only for 72 hours. Once LHDN (IRBM) validates an e-Invoice, the supplier may cancel it within 72 hours of validation and must give a reason. After that window closes, the e-Invoice can no longer be cancelled.

Validation is the moment that matters. An e-Invoice is submitted to LHDN through the MyInvois Portal or an API connection, LHDN validates it, and the validated e-Invoice carries a QR code or validation link. The 72 hours run from validation — not from the invoice date, the delivery date or the day the customer opens the email.

Treat the window as 72 clock hours, not three working days. An e-Invoice validated at 5pm on a Friday can be cancelled only until about 5pm on Monday, weekend included. If your team reviews invoices only on weekdays, Friday's e-Invoices get very little checking time.

Remember too that a PDF is not the e-Invoice. Editing the PDF and emailing it again changes nothing in MyInvois — the validated record still shows the original figures.

What can a buyer do if an e-Invoice is wrong?

The buyer can request rejection of the e-Invoice within 72 hours of its validation. This is the buyer's way of saying the e-Invoice is not right — for example, the wrong company name or tax identification number, the wrong quantity, or a price that was never agreed.

A rejection request does not correct anything on its own. In practice, the supplier reviews the request and, if it agrees, cancels the e-Invoice within the window and issues a correct one. If the 72 hours have passed, the buyer asks the supplier for a credit note or debit note instead.

For buyers, the lesson is to check incoming e-Invoices quickly. Give one person the job of reviewing new e-Invoices every working day against the purchase order and delivery order, and of raising problems straight away. Build this step into your e-Invoice readiness checklist.

What if the 72 hours have passed?

After 72 hours you cannot cancel the e-Invoice, so you correct it by issuing another e-Invoice of the right type that adjusts the original. There are three types:

Type	What it does	Typical triggers	Example
Credit note e-Invoice	Reduces the amount of an earlier e-Invoice, where no money is paid back	Overcharged price, discount agreed after the sale, goods returned before payment	Billed RM5,000 instead of the agreed RM4,500: credit note for RM500
Debit note e-Invoice	Adds to the amount of an earlier e-Invoice	Undercharged price, a delivery or extra charge left off	Delivery fee of RM180 left off: debit note for RM180
Refund note e-Invoice	Records money actually paid back to the buyer	Refund for returned goods or an overpayment	RM300 refunded for returned items: refund note for RM300

Each note should point back to the e-Invoice it corrects, so anyone reading your records can follow the chain. Self-billed e-Invoices have their own self-billed credit, debit and refund notes — see our guide to self-billed e-Invoices.

Credit note, debit note or refund note: which one fits?

Choose by asking two questions: did the amount go down or up, and did money actually go back to the buyer? This example walks through each case.

Example: a Penang furniture supplier sells 20 dining chairs at RM150 each to a Klang Valley café. The e-Invoice for RM3,000 is validated on 2 March. (Figures exclude tax for simplicity.)

• 3 March, inside 72 hours: the café sees its old company name on the e-Invoice and requests rejection. The supplier cancels with the reason "wrong buyer details" and issues a corrected e-Invoice for RM3,000.
• 20 March, café has not paid: two chairs arrive damaged and go back. The supplier issues a credit note e-Invoice for RM300, and the café now owes RM2,700.
• Same return, but the café had already paid RM3,000: the supplier transfers RM300 back and issues a refund note e-Invoice for RM300.
• Delivery charge left off: the quotation included RM180 for delivery, but the e-Invoice missed it. The supplier issues a debit note e-Invoice for RM180.

Real cases can be messier — a partial refund with the rest set off against the next order, for instance. When a case mixes reductions and refunds, check the examples in LHDN's e-Invoice Guideline or ask your tax adviser before issuing anything.

Which correction should you use? A quick decision table

Use this table to pick the right fix:

What happened	What to do
Error found within 72 hours of validation (wrong buyer, price, quantity or description)	The supplier cancels with a reason and issues a correct e-Invoice; the buyer can request rejection
Amount too high, found after 72 hours	Credit note e-Invoice for the difference
Amount too low or a charge left off, found after 72 hours	Debit note e-Invoice for the difference
Wrong buyer, found after 72 hours	Usually a credit note reversing the original in full, then a new e-Invoice to the right buyer — confirm with your tax adviser
Goods returned or discount given, nothing paid back	Credit note e-Invoice
Money paid back to the buyer	Refund note e-Invoice
e-Invoices missed, or many with errors, since your mandatory date	Review with your tax adviser; the SVDP may apply

Common mistakes to avoid:

• Trying to cancel after 72 hours, or waiting for the customer to reply until the window closes.
• Issuing a credit note when money was refunded, or a refund note when nothing was paid back.
• Fixing the e-Invoice but not the books, or the books but not the e-Invoice.
• Not recording the reason for a cancellation or a note.

How do e-Invoice corrections flow into your books?

Every correction should move the books in the same direction as the e-Invoice. Here is how each one lands:

Event	Supplier's books	Buyer's books
Cancelled within 72 hours	Void the original sales invoice (keep it, marked cancelled, with the reason) and record the corrected one	Remove the original purchase entry and record the corrected e-Invoice
Credit note	Reduce sales through sales returns or discounts, and reduce the customer's balance in trade receivables	Reduce purchases or expenses, and the supplier's balance in trade payables
Debit note	Increase sales and the customer's receivable	Increase purchases and the amount owed to the supplier
Refund note	Record the reduction and the money paid out of the bank	Record the reduction and the money received into the bank

If you are SST-registered and the original e-Invoice showed tax, make sure the correction treats the tax part consistently, and confirm the SST treatment with JKDM or your tax adviser.

Why match every note to the original e-Invoice?

Because an unmatched note leaves two wrong balances: a customer who seems to owe money they don't, and a credit sitting unused. Matching each note to its original e-Invoice keeps the trail clear for you, your accountant, your auditor or tax agent, and LHDN.

• Receivables stay honest. Your receivables ageing report shows what customers really owe.
• Statements agree. Your customer's records and yours show the same net amount.
• Net sales are right. Returns and discounts appear properly in your management reports and year-end accounts.
• Evidence is complete. The original, the note and the reason sit together and are kept for seven years.

At month end, compare the e-Invoices and notes validated in MyInvois with your sales ledger and investigate any difference. That check is a standard step in a good month-end close.

What about e-Invoice errors from months ago?

Ordinary commercial corrections — a late discount, a return, a forgotten charge — are handled with credit, debit or refund notes whenever they arise, even months later. It is a different problem if you find that e-Invoices you should have issued were never submitted, or that many submitted ones contain errors or non-compliant information.

For that, LHDN runs the e-Invoice Special Voluntary Disclosure Programme (SVDP) from 7 July 2026 to 31 December 2027. Disclosures made in good faith are protected from compliance reviews and enforcement on the e-Invoices disclosed, with exceptions. Read our e-Invoice SVDP guide and talk to your tax adviser before deciding. Errors can also hide in monthly consolidated e-Invoices — see our guide to consolidated e-Invoices and the RM10,000 rule.

How WeCount helps

As part of monthly bookkeeping, WeCount helps you set up a simple daily check so e-Invoice errors are caught inside the 72-hour window, and helps you pick the right credit, debit or refund note when they are not. We match every note to its original e-Invoice in your receivables or payables, and reconcile MyInvois with your sales ledger each month. See our e-Invoice support and packages. Regulated audit, tax-agent and professional accountancy services are delivered through appropriately authorised partners where required.