Latest E-Invoice Implementation Timeline

• Taxpayers with annual income or sales below RM500,000 are exempted from e-invoicing requirements for the time being.
• The implementation of e-invoicing for taxpayers with annual income or sales between RM1 million and RM5 million will be deferred to 1 January 2026.
• Implementation for those with annual income or sales up to RM1 million will be deferred to 1 July 2026.
• The mandatory e-invoicing implementation date for taxpayers with annual income or sales exceeding RM5 million and up to RM25 million will be 1 July 2025.
• Taxpayers are still eligible for the six (6) month interim relaxation period from the updated date of mandatory implementation.
• From 1 January 2026, businesses must issue individual e-invoices for transactions exceeding RM10,000 and the use of consolidated e-invoices for such transaction are not allowed.

The infographic below shows the updated e-invoice implementation timeline issued by the Inland Revenue Board of Malaysia (IRBM) on 5 June 2025:

Source: Lembaga Hasil Dalam Negeri Malaysia (LHDNM)