The Malaysian Inland Revenue Board has announced a change in the implementation date for electronic invoices. Businesses with an annual revenue or sales below RM500,000 are temporarily exempt from adopting e-invoices.
Meanwhile, businesses earning between RM1 million and RM5 million annually will have their implementation postponed until January 1 of next year.
For businesses with revenue under RM1 million, the deadline is extended to July 1 of next year.
Revised Timeline per New Guidelines
| Revenue Range | Implementation Date |
|---|---|
| > RM100 million | August 1, 2024 |
| RM25 million – RM100 million | January 1, 2025 |
| RM5 million – RM25 million | July 1, 2025 (New update) |
| RM1 million – RM5 million | January 1, 2026 (New update) |
| RM500K – RM1 million | July 1, 2026 (New update) |
| RM500K and below | Temporarily Exempted (New Update) |
Based on the latest update, the adjustments are as follows:
- Businesses with annual revenue below RM500,000 temporary exempted:
- Action: Temporarily exempt from adopting e-invoices.
- Notes: Instead of meeting a deadline on 1st January 2026, these smaller enterprises do not need to implement e-invoicing for now.
- Businesses with annual revenue between RM500,000 and RM1 million:
- Action: Deadline extended to 1st July 2026.
- Notes: Previously grouped with larger companies falling under a 1st January deadline, this bracket now gets a later compliance date to allow more preparation time.
- Businesses with annual revenue between RM1 million and RM5 million:
- Action: Implementation postponed until 1st January 2026.
- Notes: This group’s transition to e-invoicing will now commence later, giving them extra time to align their accounting systems with the new digital framework.
e-Invoice Timeline Changes with RM 500k Below Temporary Exempted
| Revenue Bracket | Previous Deadline/Date | Revised Deadline / Action |
|---|---|---|
| More than RM100 million | 1 August 2024 | No change |
| RM25 million – RM100 million | 1 January 2025 | No change |
| RM5 million – RM25 million | 1 July 2025 | No change (assuming this group is not affected by the update) |
| RM1 million – RM5 million | Part of the 1 July 2025 or later group | Postponed to 1 January next year |
| RM500,000 – RM1 million | 1 January 2026 | Extended to 1 July next year |
| Up to RM500,000 | 1 January 2026 | Temporarily exempt from adopting e-invoicing |
Additional Guidelines and Grace Periods
- A grace period of six months remains in effect for these new phases. During this time, businesses are allowed to issue unified e-Invoices for all transactions. This unified invoicing measure permits invoicing in bulk rather than issuing individual invoices for each transaction.
- However, starting January 1, 2026, any transaction that exceeds RM10,000 will require a separate e-Invoice rather than a consolidated format. This ensures clarity and compliance as businesses transition to full digital invoicing.
Sources:
电子发票生效日又改时间 营收50万以下暂豁免 – 国内 – 即时国内
电子发票生效日又改时间 营收50万以下暂豁免 | 精选 | 即时 | 国内 | 2025-06-05 – 光明日报
Kenyataan Media – Detail | Lembaga Hasil Dalam Negeri Malaysia (PDF Copy)
