The latest updated e-invoice implementation timeline is structured in phases based on annual turnover or revenue. The mandatory implementation dates and the current status (as of January 2026) are outlined below, reflecting recent updates and exemptions.
2026 Newest Malaysia e-Invoice Implementation Timeline
| Targeted Taxpayers (Annual Turnover/Revenue) | Mandatory Implementation Date | Enforcement Start (After Relaxation) |
|---|---|---|
| More than RM100 million | 1 August 2024 | 1 February 2025 |
| More than RM25 million up to RM100 million | 1 January 2025 | 1 July 2025 |
| More than RM5 million up to RM25 million | 1 July 2025 | 1 January 2026 |
| More than RM1 million up to RM5 million | 1 January 2026 | 1 January 2027 |
| Less than RM1 million | Exempt until further notice | N/A |
Note: The enforcement start dates reflect the end of the interim relaxation period (grace period) that applies to each phase, during which penalties for non-compliance are not imposed.
What to do during 2026 extended e-invoice relaxation period?
There’s been some confusion following the announcement of the extended relaxation period for businesses starting e‑invoicing on 1 January 2026. Some businesses mistakenly believe that the “Mandatory Implementation Date” has been postponed to 1 January 2027.
This is not correct. The government has only extended the interim relaxation period (grace period) by six months, which now ends on 31 December 2026.
Because of this misunderstanding, some businesses think they don’t need to start e‑invoicing until 1 January 2027, and only from 1 July 2027 (after another six‑month relaxation) they would need to fully comply. That’s inaccurate.
During the relaxation period, businesses are still required to submit monthly consolidated e‑invoices. The grace period is meant to ease the transition, not to delay the start of e‑invoicing altogether.
