What is the interim relaxation period for e-Invoicing in Malaysia?

LHDN/HASiL’s published guidance sets interim relaxation periods according to the original implementation phase. The published schedule provides these periods: taxpayers with annual turnover or revenue above RM100 million, 1 August 2024 to 31 January 2025; above RM25 million and up to RM100 million, 1 January to 30 June 2025; and above RM5 million and up to RM25 million, 1 July to 31 December 2025. For taxpayers in the phase with annual turnover or revenue up to RM5 million, the official FAQ and Specific Guideline have stated an extended relaxation through 31 December 2027. Check the latest official version, particularly where the taxpayer may qualify for the below-RM3-million exemption introduced in 2026.

During the applicable relaxation period, the guidance permits specified concessions, including consolidated e-Invoices for eligible activities and transactions, consolidated self-billed e-Invoices in the specified circumstances, and flexibility in the product or service description field. The exact concessions and eligibility conditions are governed by the current Specific Guidelines.

Key points

• Above RM100 million: 1 August 2024 to 31 January 2025.
• Above RM25 million up to RM100 million: 1 January to 30 June 2025.
• Above RM5 million up to RM25 million: 1 July to 31 December 2025.
• Up to RM5 million in the relevant phase: published FAQ and Specific Guideline state relaxation through 31 December 2027, subject to current rules and exemption eligibility.
• Review Section 16 of the Specific Guideline and the current General FAQ before relying on the relaxation.