Update on Malaysia’s MyInvois E-Invoicing: 3rd Wave Implementation Delay

Malaysia’s third wave of the MyInvois e-invoicing mandate, originally scheduled for July 1, 2025, is now under reconsideration. This phase targets businesses with annual sales between RM500,000 and RM25 million. The government is evaluating a potential delay due to concerns about small taxpayers’ readiness to comply with the new requirements.

Revised Implementation Timeline

The updated rollout plan for mandatory e-invoicing is as follows:

August 1, 2024: Businesses with annual revenue over RM100 million.
January 1, 2025: Businesses with annual revenue between RM25 million and RM100 million.
July 1, 2025: Businesses with annual revenue between RM500,000 and RM25 million (subject to potential delay).
January 1, 2026: Businesses with annual revenue between RM150,000 and RM500,000.
Exemption: Businesses with annual revenue below RM150,000 are exempt from mandatory e-invoicing.

Transition Measures

To facilitate a smoother transition, each implementation phase includes a six-month “soft launch” period. During this time, penalties for non-compliance are relaxed, and businesses are allowed to issue consolidated e-invoices.

Technical and Regulatory Updates

In April 2025, the Inland Revenue Board of Malaysia (IRBM) released version 2.1 of the MyInvois guidelines, along with Software Development Kit (SDK) 1.0. These updates provide detailed information on API changes, foreign exchange considerations, and transaction validations. Additionally, the Ministry of Communications and Digital has been designated as Malaysia’s Peppol Authority, overseeing the integration of the Peppol e-invoicing framework.

For more detailed information, you can refer to the official IRBM e-Invoice portal: https://www.hasil.gov.my/en/e-invoice/

Source

Briefing Document: Comprehensive Overview of E-Invoicing Compliance in Malaysia – VATupdate