e-Invoice Malaysia 2026: Phases, Dates and How to Comply

Last updated: October 2026. Last checked: 19 October 2026. Your mandatory date depends on your annual turnover or revenue, under LHDN's e-Invoice implementation timeline↗ (opens in a new tab). Phase 4 covers taxpayers with turnover up to RM5 million, but those under RM3 million are now exempt, so in practice Phase 4 applies from RM3 million to RM5 million.

Turnover is taken from your audited financial statements for financial year 2022, or your 2022 tax return if you have no audited accounts. Under the e-Invoice Guideline↗ (opens in a new tab), later changes in turnover do not change the implementation date once it is set.

The RM3 million exemption does not apply if a non-individual shareholder, holding company, related company or joint venture has annual turnover of at least RM3 million. Exempt businesses may still join e-invoicing voluntarily.

This page is general information, not tax advice. For your own obligations, speak to a licensed tax agent or contact LHDN.

What's new: the exemption threshold rose from RM1 million to RM3 million with effect from 1 September 2026, announced in a HASiL media release↗ (opens in a new tab) on 30 August 2026. It had been raised from RM500,000 to RM1 million on 1 January 2026.

The Phase 4 relaxation period has also moved. LHDN's 5 January 2026 release↗ (opens in a new tab) extended it to 12 months, ending 31 December 2026. The current e-Invoice Specific Guideline↗ (opens in a new tab) (version 4.9, 7 September 2026) now shows it running until 31 December 2027.

• LHDN also opened an e-Invoice Special Voluntary Disclosure Programme from 7 July 2026 to 31 December 2027.

The free e-invoice deadline checker below returns your mandatory phase date and a readiness checklist from your annual revenue band. It uses the same LHDN-sourced phase table above.

Prefer the standalone tool? Open the e-invoice deadline checker in a full page.

A business that started operating between 2023 and 2025 with annual turnover of at least RM3 million must implement e-invoicing from 1 July 2026. A business that starts in 2026 or later implements from 1 July 2026 or from its commencement date.

If first-year turnover is expected to be under RM3 million, the date is 1 January of the second year after the year turnover reaches RM3 million. These rules are in section 1.5 of the e-Invoice Guideline version 4.8.

During the relaxation period, taxpayers may issue consolidated e-invoices for all activities, issue consolidated self-billed e-invoices, enter any description in the product or service field, and skip individual e-invoices even when a buyer asks for one. LHDN will not prosecute under section 120 of the Income Tax Act 1967 during this period, provided those consolidation rules are followed.

Outside the relaxation period, consolidation is not allowed for any single transaction above RM10,000, a rule for all industries in force since 1 January 2026. Confirm how it applies to you before your relaxation period ends.

The SST registration number is a required field in the LHDN e-Invoice submission flow for businesses that are SST-registered. If your annual turnover of taxable services crosses the RM500,000 threshold (advertising and digital marketing services are named in Group I of the First Schedule to the Service Tax Regulations 2018), SST registration is compulsory

— and once registered, that number becomes part of every e-invoice you submit. See the SST Malaysia guide for rates and registration, and SST on digital marketing services for agency fees.

Marketing agencies: an SST-registered agency must enter its SST registration number on every e-invoice, and the buyer's SST number is mandatory when the buyer is SST-registered. When an agency or brand buys services from a foreign supplier, the Malaysian buyer issues a self-billed e-invoice (Specific Guideline, section 8.3).

Clinics: healthcare is listed among sectors that issue periodic statements or bills, and section 4 of the Specific Guideline explains how to e-invoice them. Patients who do not need an e-invoice can get a normal receipt, with those sales rolled into a monthly consolidated e-invoice within seven calendar days of month end.

Ecommerce: platform providers act as the supplier, issuing an e-invoice to purchasers who request one and a receipt to those who do not, then a monthly consolidated e-invoice (section 14). Platform payouts to merchants and service providers are covered by self-billed e-invoices.

LHDN offers two ways to submit: the MyInvois Portal it hosts, and an Application Programming Interface (API). The portal is open to all taxpayers and suits businesses without an API connection. The API suits high transaction volumes but needs upfront technology investment and changes to existing systems, according to Table 2.1 of the e-Invoice Guideline.

API endpoints and the integration guide are in the MyInvois SDK↗ (opens in a new tab). Either way, a buyer can request rejection and a supplier can cancel within 72 hours of validation; after that, corrections need a credit, debit or refund note e-invoice.

Yes. The full Malay version, e-Invois Malaysia 2026: Fasa, Tarikh dan Cara Patuh, covers the same phase table, relaxation rules and portal or API choice.

Versi Bahasa Melayu yang lengkap merangkumi jadual fasa, tempoh kelonggaran dan pilihan Portal MyInvois atau API, disemak dengan garis panduan LHDN pada 19 Oktober 2026.

1. Confirm your exact revenue band and phase date against LHDN's published MyInvois guidance — do not rely solely on any third-party summary, including this page.
2. Decide submission method: MyInvois Portal (manual) vs API integration into your existing accounting or billing system.
3. Audit whether you rely on consolidated invoicing: outside your interim relaxation period, any single transaction above RM10,000 needs an individual e-invoice (rule in force since 1 January 2026).
4. Map your current invoicing software's MyInvois compatibility, or budget for the integration work.
5. Train whoever issues invoices on the new validation flow before your mandatory date, not after — the validation step is a change in day-to-day workflow, not just an IT change.

For setup, ask your accounting or billing software vendor; for your own obligations, ask LHDN or a licensed tax agent.

• Cite this
• shakalakaa (Plixitt Solutions). “E-Invoice Malaysia (LHDN MyInvois).”
• https://shakalakaa.my/resources/e-invoice-malaysia · Updated 2026-10-19
• Licensed under CC BY 4.0.
• shakalakaa (Plixitt Solutions). "E-Invoice Malaysia (LHDN MyInvois)." https://shakalakaa.my/resources/e-invoice-malaysia. Updated 2026-10-19. Licensed under CC BY 4.0.
• shakalakaa Resource Library

This is one of ~50 dated, sourced references in the reference library — ad cost benchmarks, KKM/MDC/PDPA compliance guides and Malaysian business regulation.