When did e-Invoicing start in Malaysia?
Table of Contents
Malaysia began implementing e-Invoicing on 1 August 2024, initially for taxpayers with annual turnover or revenue exceeding RM100 million. The rollout then expanded to smaller taxpayers according to the phased schedule published by LHDN/HASiL.
The original implementation dates should be distinguished from the current obligation to implement e-Invoicing. Following the 2026 revision, taxpayers with annual turnover or revenue below RM3 million are generally exempt, subject to the applicable eligibility conditions and exceptions. Businesses should therefore check both the original rollout schedule and the latest exemption rules.
Key points
- 1 August 2024: taxpayers with annual turnover or revenue exceeding RM100 million.
- 1 January 2025: taxpayers with annual turnover or revenue exceeding RM25 million and up to RM100 million.
- 1 July 2025: taxpayers with annual turnover or revenue exceeding RM500,000 and up to RM25 million.
- 1 January 2026: taxpayers with annual turnover or revenue up to RM500,000, where not exempt.
- The current general exemption threshold is below RM3 million, subject to conditions and exceptions.
Related questions
What is e-Invoicing in Malaysia?
E-Invoicing in Malaysia is the electronic creation, submission, validation, and storage of invoice d...
Is e-Invoicing mandatory in Malaysia?
E-Invoicing is mandatory for businesses and taxpayers that fall within the scope of Malaysia’s imple...
Why has Malaysia introduced e-Invoicing?
Malaysia introduced e-Invoicing to improve tax administration, strengthen transaction transparency, ...
