Update on E-Invoice Implementation: Extension Implementation Date
The Inland Revenue Board of Malaysia (LHDN) has announced an important update regarding the mandatory implementation of e-Invoicing for businesses.
Extension of E-Invoice Implementation for Businesses with Revenue Between RM100,000 and RM500,000
Previously, the mandatory e-Invoice implementation for businesses with annual revenue between RM100,000 and RM25 million was scheduled to begin on 1 July 2025. However, LHDN has now extended the timeline for businesses with revenue between RM100,000 and RM500,000, which will now be required to implement e-Invoicing starting 1 January 2026.
Exemption for Businesses with Revenue Below RM100,000
Businesses with annual revenue below RM100,000 remain exempt from the mandatory e-Invoice implementation. However, they may still choose to voluntarily adopt the e-Invoice system if desired.
This extension provides businesses with additional time to prepare for the transition, ensuring a smoother implementation process and encouraging wider adoption of the e-Invoice system across various business sectors.
Businesses are encouraged to stay informed and begin preparing for the eventual implementation of e-Invoicing to ensure compliance with the upcoming deadlines.
