Lembaga Hasil Dalam Negeri (LHDN) has updated the e-Invoicing implementation timeline to ensure a smooth and phased transition across businesses in Malaysia.
As part of the latest update in 2025, taxpayers with an annual turnover or revenue of up to RM500,000 are now scheduled to adopt e-Invoicing starting 1 January 2026.
Previously there were only 3 categories and now there are a total of 4:
1 augustus 2024 - Jaarlijkse omzet of inkomsten van meer dan RM100 miljoen
1 januari 2025 - Jaarlijkse omzet of inkomsten van meer dan RM25 miljoen en maximaal RM100 miljoen
1 July 2025 – Annual turnover or revenue of more than RM500,000 and up to RM25 million
1 January 2026 – Annual turnover or revenue of up to RM500,000