In this course · 2 of 6
Course 5
E-invoicing for sellers
6 lessons · 6 min
- 1Does My Online Store Need to Issue MyInvois E-Invoices in Malaysia?
- 2E-Invoice Start Dates by Turnover in Malaysia: LHDN Timeline
- 3Who Issues the E-Invoice for Shopee, Lazada or TikTok Shop Orders?
- 4How a Consolidated E-Invoice Works for B2C Online Sales in Malaysia
- 5Why Must an Online Business Under RM3 Million Still Issue E-Invoices?
- 6E-Invoice Penalty and Relaxation Period for Online Sellers in Malaysia
The short answer
Malaysia's e-invoice start dates depend on turnover: 1 August 2024 above RM100 million, 1 January 2025 for RM25 million to RM100 million, 1 July 2025 for RM5 million to RM25 million and 1 January 2026 up to RM5 million. Taxpayers below RM3 million are exempt (Inland Revenue Board, LHDN, updated 30 August 2026).
The Inland Revenue Board (LHDN) e-invoice implementation timeline (updated 30 August 2026) lists these dates:
- Turnover or revenue of more than RM100 million: 1 August 2024.
- More than RM25 million and up to RM100 million: 1 January 2025.
- More than RM5 million and up to RM25 million: 1 July 2025.
- Up to RM5 million: 1 January 2026.
- Less than RM3 million: exempt.
The turnover in the original phasing was read from the 2022 audited financial statements.
Concessionary date. LHDN's FAQ gives 1 July 2026 as the concessionary implementation date for small taxpayers who were within the up-to-RM5-million group and who did not meet the exemption criteria. A taxpayer whose turnover later reaches RM3 million starts on 1 January of the second year following that year of assessment.
Earlier thresholds. Earlier exemption thresholds of RM500,000 and RM1 million are no longer current. The LHDN timeline page and FAQ are the reference.
A seller should check where its turnover sits, whether any group exception applies and which date the FAQ assigns to it.
Legal basis and sources
The law
- Income Tax (Issuance of Electronic Invoice) Rules 2024 [P.U.(A) 265]
General information for business owners, not legal, tax or professional advice. Rules change, so check the sources or ask a licensed professional before you act.
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