- Deadlines
Malaysia Delays Launch of Mandatory E-Invoicing to 1 August 2024
Malaysia has postponed the launch of mandatory e-invoicing to 1 August 2024, starting with taxpayers earning over RM 100 million, with further rollout phases expected from July 2025.
The Government of Malaysia has announced a delay to the rollout of the country’s mandatory e-invoicing implementation.
On 13 October 2023, the Prime Minister of Malaysia confirmed the revised timeline during the presentation of Budget 2024. Under the updated plan, mandatory e-invoicing will begin on 1 August 2024.
Revised Implementation Timeline
- From 1 August 2024
Taxpayers with annual income or sales exceeding RM 100 million (approximately EUR 20.8 million) will be required to issue electronic invoices. - Subsequent phases
Further phases of the rollout have not yet been formally announced. However, mandatory e-invoicing for taxpayers in lower income categories is expected to begin from 1 July 2025.
Additional Measures
To support the e-invoicing implementation, Malaysia will also expand the use of the Tax Identification Number (TIN) as part of its broader tax administration and digitalization efforts.
Further guidance and confirmation of timelines for additional taxpayer groups are expected in the coming months.
Sources
Official sources for this update are being added during regulatory review.
- Article published
- 13 Oct 2023
- Effective date
- Not set
- Content review
- Pending regulatory review
Malaysia: current requirements
- B2B
- Mandatory
- B2G
- Mandatory
- B2C
- Mandatory