What is the minimum revenue threshold for e-Invoicing in Malaysia?

Following the 2026 revision, taxpayers with annual turnover or revenue below RM3 million are generally exempt from e-Invoicing, subject to the applicable eligibility conditions and exceptions. The threshold should be interpreted using the definitions, assessment rules, and exceptions in the latest LHDN/HASiL General Guidelines.

A business should not treat RM3 million as an unconditional exemption. It should confirm how its revenue is assessed and whether any exclusion from the exemption applies to its circumstances.

Key points

• The current general exemption threshold is below RM3 million.
• The exemption is subject to conditions and exceptions.
• The applicable revenue assessment rules should be checked in the current General Guidelines.
• The original rollout bands remain relevant as historical implementation dates.
• Seek professional advice where group structure or special circumstances may affect eligibility.