The notice provides that e-invoicing will be implemented starting in 2024 as follows:
January 2024 – Launch a pilot project for selected companies, with other companies allowed to implement e-invoicing voluntarily;
June 2024 – Mandatory implementation for businesses that reach a sales threshold of MYR 100 million per year;
January 2025 – Mandatory implementation for businesses that reach a sales threshold of MYR 50 million per year;
January 2026 – Mandatory implementation for businesses that reach a sales threshold of MYR 25 million per year; and
January 2027 – Mandatory implementation for all businesses.
Source: orbitax.com
