E-Invoice Exemption Threshold Malaysia
The exemption threshold helps determine whether a taxpayer may be exempt from issuing e-Invoices. It increased from RM150,000 to RM500,000, then RM1 million, and finally RM3 million effective 1 September 2026.
The exemption threshold helps determine whether a taxpayer may be exempt from issuing e-Invoices. It increased from RM150,000 to RM500,000, then RM1 million, and finally RM3 million effective 1 September 2026. The exemption applies to revenue below RM3 million, not exactly RM3 million, and is subject to conditions. Certain non-individual shareholders, holding companies, related companies, or joint ventures with revenue of at least RM3 million may affect eligibility.
Related terms
Browse all →E-Invoice Implementation Timeline Malaysia
Compliance PhasesThe implementation timeline sets out the original dates when taxpayer groups had to begin e-Invoicing, based on annual turnover or revenue. The rollout began on 1 August 2024 and continued through 2025 and 1 January 2026.
Facturation Électronique Obligatoire 2026
Compliance PhasesThe 1 September 2026 go-live milestone of France's e-invoicing reform, from which every VAT-registered business must be able to receive electronic invoices and large enterprises and ETIs must issue them.
Fawtara Rollout Checker
Compliance PhasesOTA tool to confirm which rollout phase a taxpayer falls into via VATIN
Interim Relaxation Period Malaysia
Compliance PhasesAn interim relaxation is a temporary transition arrangement for eligible taxpayers. For the relevant band up to RM5 million, the current Specific Guideline provides relaxation until 31 December 2027.
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