Malaysia Revises E-Invoicing Implementation Timeline for Taxpayers with Turnover Up to MYR 5 Million

Phased E-Invoicing Transition: Malaysia’s nationwide e-invoicing initiative is progressing in phases, with a review of the next stage aimed at small and medium-sized businesses due to concerns about their readiness for implementation.
Revised Rollout Schedule: The government is considering adjustments to the implementation dates based on annual revenue thresholds, allowing businesses more time to prepare for compliance with the e-invoicing mandate.
Soft Launch Period: Each implementation phase will include a six-month “soft launch” period, during which enforcement will be relaxed, enabling businesses to issue consolidated e-invoices and ease their transition into the new system.

Source SNI

Malaysia Revises E-Invoicing Implementation Timeline for Taxpayers with Turnover Up to MYR 5 Million

The Inland Revenue Board of Malaysia announced a revised timeline for e-invoicing implementation on 5 June 2025.
E-invoicing will be implemented in phases, with new schedules for taxpayers with annual turnover up to MYR 5 million.
Taxpayers with turnover over MYR 100 million must implement by 1 August 2024.
Taxpayers with turnover over MYR 25 million up to MYR 100 million must implement by 1 January 2025.
Taxpayers with turnover over MYR 5 million up to MYR 25 million must implement by 1 July 2025.
Taxpayers with turnover over MYR 1 million up to MYR 5 million have a new date of 1 January 2026.
Taxpayers with turnover up to MYR 1 million and not below MYR 500,000 have a new date of 1 July 2026.
Taxpayers with turnover below MYR 500,000 are currently exempt from e-invoicing.
A six-month interim relaxation period is available for phases III, IV, and V.
During this period, consolidated e-invoices are allowed, and no prosecution for noncompliance will occur if requirements are met.
From 1 January 2026, e-invoices must be issued for each transaction over MYR 10,000, and consolidated invoicing will not be permitted.