When does e-Invoicing become mandatory for my Malaysian business?
LHDN's timeline: above RM100 million from 1 August 2024, RM25m to RM100m from 1 January 2025, RM5m to RM25m from 1 July 2025, and up to RM5 million from 1 January 2026. Businesses with turnover below RM3 million are exempt, per LHDN's page updated 30 August 2026.
LHDN's MyInvois e-invoice rollout is phased by annual turnover or revenue.
Official timeline (updated 30 August 2026):
| Turnover or revenue | Mandatory from |
|---|---|
| More than RM100 million | 1 Aug 2024 |
| More than RM25 million, up to RM100 million | 1 Jan 2025 |
| More than RM5 million, up to RM25 million | 1 Jul 2025 |
| Up to RM5 million | 1 Jan 2026 |
| Below RM3 million | Exempt |
Turnover is generally measured on the 2022 financial year for existing businesses. General Guideline v4.8 sets the rules for new businesses: those started in 2023 to 2025 with turnover of RM3 million or more were due on 1 July 2026, and those starting in 2026 or later start on 1 July 2026 or when operations begin, whichever is later per the guideline's wording. Read the guideline for your case.
Earlier plans: in 2025 LHDN had planned a final phase for taxpayers up to RM1 million from 1 July 2026, with an RM500,000 exemption. The current official page no longer shows this; the exemption is now RM3 million.
Relaxation period: for the up-to-RM5 million group, penalty relief runs until 31 December 2027 (Specific Guideline v4.9, Table 16.1).
Confirm your own phase and TIN on MyInvois before the date.
Legal basis
- Income Tax Act 1967, s.82C (duty to issue electronic invoice)
- LHDN e-Invoice General Guideline v4.8
Sources
Applies to 2024-2027 · Last reviewed 29 October 2026
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.
Related questions
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