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:
2024 年 8 月 1 日 - 年营业额或收入超过 1 亿令吉
2025 年 1 月 1 日 - 年营业额或收入超过 2500 万令吉，最高达 1 亿令吉
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