Find out when LHDN MyInvois e-invoicing becomes mandatory for your business
Based on your audited financial statements for FY2022, or annual revenue as defined by LHDN for newer businesses.
• From 1 January 2026, every single transaction of RM10,000 or above requires an individual e-invoice — consolidated e-invoices are no longer accepted for these transactions.
• Businesses with turnover ≤ RM1 million are permanently exempt (the formerly planned phase for smaller businesses was cancelled).
• Exempt businesses may opt in voluntarily — buyers increasingly request e-invoices to claim tax deductions.
• e-Invoices are submitted via the free MyInvois portal or through API integration with your accounting software.
• Phase 4 businesses (RM1M–5M) enjoy an extended relaxation period until 31 December 2027.
| Phase | Annual Turnover | Mandatory From |
|---|---|---|
| 1 | > RM100M | 1 Aug 2024 |
| 2 | RM25M – RM100M | 1 Jan 2025 |
| 3 | RM5M – RM25M | 1 Jul 2025 |
| 4 | RM1M – RM5M | 1 Jan 2026 |
| — | ≤ RM1M | Exempt (voluntary) |
Based on LHDN guidelines as updated December 2025. Requirements may change — verify with LHDN (hasil.gov.my) or your tax agent before making compliance decisions.
Rates verified as of June 2026 · Source: LHDN e-Invoice