What is the 72-hour window?
When you submit an e-invoice through MyInvois and LHDN validates it, a 72-hour countdown begins. During this window:
- You (the supplier) can request a cancellation of the e-invoice
- Your buyer can request a rejection of the e-invoice
Once 72 hours have passed, the e-invoice is final. It cannot be cancelled or rejected. The only way to make corrections after this point is to issue adjustment documents — credit notes, debit notes, or refund notes.
Why does this matter?
Missing the 72-hour window can cause real problems:
- Wrong amount on an invoice? If you don't cancel within 72 hours, you'll need to issue a credit note and create a new invoice — double the work.
- Wrong buyer details? Same situation. The original invoice stays in the system permanently.
- Buyer disputes the invoice? If they don't reject within 72 hours, the invoice is considered accepted by default.
The window is strict. LHDN does not grant extensions.
How the countdown works
The 72-hour clock starts from the date and time of validation by LHDN — not when you submitted it, and not when the buyer received it.
For example:
- You submit an e-invoice at 2:00 PM on Monday
- LHDN validates it at 2:05 PM on Monday
- The cancellation/rejection window closes at 2:05 PM on Thursday
If you or your buyer need to take action, it must happen before that Thursday deadline.
What can you do during the window?
As the supplier (you):
- Cancel the e-invoice — This voids the entire document. You'll need to provide a reason code.
- Do nothing — The invoice becomes final after 72 hours.
As the buyer:
- Reject the e-invoice — The buyer disagrees with the invoice. They must provide a reason.
- Do nothing — Silence equals acceptance after 72 hours.
What happens after the window closes?
Once an e-invoice is finalized (72 hours have passed with no cancellation or rejection):
- It cannot be modified — The document is permanent in LHDN's system
- Corrections require adjustment documents — Issue a credit note to reduce the amount, or a debit note to increase it
- The adjustment documents also go through MyInvois — They're submitted the same way as regular e-invoices and also have their own 72-hour windows
Common scenarios
Scenario 1: Typo in the amount
You invoiced RM 4,500 instead of RM 4,050.
- Within 72 hours: Cancel the e-invoice, then resubmit with the correct amount
- After 72 hours: Issue a credit note for RM 450, referencing the original invoice
Scenario 2: Wrong buyer TIN
You submitted an e-invoice with an incorrect buyer TIN.
- Within 72 hours: Cancel and resubmit
- After 72 hours: You cannot change the buyer on a finalized invoice. You'll need to cancel via credit note and reissue
Scenario 3: Buyer wants to dispute
Your buyer received the e-invoice but disagrees with the charges.
- Within 72 hours: Buyer requests rejection through MyInvois
- After 72 hours: The invoice is accepted by default. Disputes must be handled outside the MyInvois system
How to track your deadlines
Manually tracking 72-hour windows is error-prone, especially if you submit multiple invoices per day. Here are your options:
- Spreadsheet tracking — Log each submission time and calculate the deadline manually
- Calendar reminders — Set reminders for each invoice (tedious at scale)
- Automated tracking — Use a tool that tracks submissions against the window and alerts you before it closes, rather than relying on someone to remember
Automated tracking is the only practical solution for businesses submitting more than a few invoices per week.
Key takeaways
- The 72-hour window starts from LHDN validation time, not submission time
- Cancellation (by supplier) and rejection (by buyer) are only possible within 72 hours
- After 72 hours, corrections require credit notes or debit notes
- Tracking deadlines manually doesn't scale — automate it