Guides
e-Invoice Wrong? A Guide to Corrections, Credit & Debit Notes
Updated: 8 November 2026 Independently fact-checked.
# e-Invoice Wrong? A Guide to Corrections, Credit & Debit Notes
A validated e-Invoice cannot be edited. If an error occurs, corrections are made by rejection/cancellation within 72 hours or by issuing new e-Invoice documents (credit note, debit note or refund note).
Updated: 8 November 2026 — Independently fact-checked.
- Review date: 8 November 2026
- Year of assessment: n/a (implementation guidelines; references versions 4.8/4.9)
- Status: Published
e-Invoice documents are final
A validated e-Invoice cannot be edited. If an error occurs, corrections are made through rejection/cancellation within 72 hours or by issuing new e-Invoice documents (credit note, debit note or refund note).
Source: e-Invoice Guideline v4.8 §2.3.6 (see Official sources section).
The 72-hour window: rejection & cancellation
- Buyer may request rejection of an e-Invoice within 72 hours from the time of validation.
- Seller may cancel an e-Invoice within 72 hours.
- After 72 hours, cancellation is not allowed — any adjustment must be made by issuing a new e-Invoice (credit note, debit note or refund note).
The 72 hours are counted from the time of validation (not the transaction date).
Source: e-Invoice Guideline v4.8 §2.3.6 (portal) / §2.4.5 (API) (see Official sources section).
Credit notes, debit notes & refund notes
Official definitions (General Guideline §1.4):
- Credit Note: issued by the Seller to correct errors, give discounts or record returns in a previously issued e-Invoice, with the intention of reducing the value of the original e-Invoice — used when the reduction does not involve returning money to the Buyer.
- Debit Note: issued to indicate additional charges in a previously issued e-Invoice.
- Refund Note: a document issued by the Seller to confirm the return of payment already made by the Buyer (there is a refund of money).
Source: e-Invoice Guideline v4.8 §1.4 (see Official sources section).
Original e-Invoice reference field
When a debit note, credit note or refund note is issued, the "Original e-Invoice Reference Number" field (Appendix 1, field 21) must be filled with the LHDNM Unique ID Number of the original invoice/document affected or adjusted. Validation of reference documents (§2.5) ensures that the referenced document is a valid e-Invoice at the time of issuance.
Source: e-Invoice Guideline v4.8 Appendix 1 & §2.5 (see Official sources section).
Document type codes (SDK)
| Code | Type |
|---|---|
| 02 | Credit note |
| 03 | Debit note |
| 04 | Refund note |
| 12/13/14 | Self-billed invoice (credit / debit / refund) |
Source: SDK MyInvois — e-Invoice types (see Official sources section).
Note: Specific Guideline v4.9
- Section 4 of v4.9 is "Statement or Bill Issued Periodically" (not a correction section).
- Cross-border adjustments after validation are made via credit note / debit note / refund note by the Seller in Malaysia (§10.5.4).
The initial assumption of a correction section in v4.9 was NOT proven at this review — re-verify before writing if other specific section references are needed. This matter still awaits official HASiL confirmation — re-check with HASiL before making decisions.
Warnings
- Do not suggest "editing" the original e-Invoice — use new documents.
- Credit note ≠ refund note (money returned) — distinguish them in the article.
- Refer to the current guideline versions (v4.8/v4.9); do not use old versions.
- The interaction of corrections with PKPS/SVDP — do not generalise without review.
Official sources
All sources below were reviewed on 8 November 2026. Official HASiL pages and documents: