E-Invoice Rollout Timeline
The Inland Revenue Board of Malaysia (LHDN) has updated the implementation timeline for the mandatory electronic invoicing (e-Invoice) system, aiming to facilitate a structured and equitable transition across all business segments. As of 5 June 2025, the rollout is aligned with business revenue thresholds, allowing a phased approach to compliance.
Phase | Annual Revenue | Effective Date |
1 | Over RM100 million | 1 August 2024 |
2 | RM25 million – RM100 million | 1 January 2025 |
3 | RM5 million – RM25 million | 1 July 2025 |
4 | RM1 million – RM5 million | 1 January 2026 |
5 | Up to RM1 million | 1 July 2026 |
Each phase includes a six-month grace period, granting businesses additional time for technical adaptation before enforcement begins.
Organizations are encouraged to initiate system upgrades, engage certified solution providers, and conduct internal training well ahead of their respective deadlines. Early preparation ensures regulatory compliance and reduces the risk of operational disruptions.
This revised timeline reinforces Malaysia’s commitment to tax digitalisation while providing businesses with a clear and practical path to implementation.
