E-Invoice Malaysia.

The LHDN MyInvois phases and revenue bands

MyInvois is rolled out by annual revenue band, with each phase's mandatory-from date set by LHDN. The table below summarises LHDN's published phase timing; the underlying figures — the revenue thresholds and the mandatory-from dates — are set by LHDN, not by shakalakaa, and this page reproduces them for reference only. Always confirm your specific obligation directly against LHDN's MyInvois portal or with your tax advisor before making a compliance decision.

Source: LHDN published MyInvois guidance (hasil.gov.my/en/e-invoice). Relaxation-period terms and any subsequent thresholds are set by LHDN and can be updated by them at any time. This page is a structural summary, not tax advice — confirm your specific obligation with LHDN or a qualified tax advisor before acting on it.

Find your e-invoice deadline (embedded tool)

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.

1 July 2026 — the concessionary implementation date

LHDN's own General FAQs (e-Invoice General FAQs, hasil.gov.my, verified 2026-08-23) work through a specific edge case: a business that crosses the RM1 million annual-turnover line but does not meet the small-and-micro exemption criteria must implement e-invoicing from 1 July 2026. This is the LHDN-published concessionary implementation date for businesses that fall into the phased rollout mid-year rather than at a phase boundary. If your revenue crossed RM1 million during a financial year that does not end on 31 December, or if you were previously exempt but no longer meet the exemption criteria, this is the date to plan against — not the 1 January 2026 Phase 4 start date. Confirm your specific classification with LHDN, as the concessionary path has its own criteria.

Source: LHDN e-Invoice General FAQs PDF (hasil.gov.my/media/wsvbtbaz/general-faqs_28112024.pdf), retrieved 2026-08-23. Structural summary, not tax advice.

Relaxation period — 31 December 2027, not 31 December 2026

Older articles still cite 31 December 2026 as the end of the penalty relaxation period. This is superseded. After IRBM's April 2026 announcement, the relaxation period was extended by twelve months to 31 December 2027, with full enforcement (including penalty exposure for non-compliance) from 1 January 2028. If a source cites 31 December 2026, it is out of date — the extension was announced in April 2026 and post-dates most training data and many secondary summaries. The current position is 31 December 2027 relaxation end; 1 January 2028 full enforcement.

Source: IRBM/LHDN April 2026 relaxation-period extension announcement, corroborated against LHDN's published MyInvois guidance (hasil.gov.my/en/e-invoice). Verified 2026-08-23. Confirm current relaxation terms with LHDN directly before making a compliance decision.

SST registration is a required field in MyInvois

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 Act 2018), SST registration is compulsory — and once registered, that number becomes part of every e-invoice you submit. See SST on digital marketing services in Malaysia for the registration threshold, the 8% standard rate and the B2B exemption conditions.

What changed on 1 January 2026

Two thresholds moved together on 1 January 2026 under LHDN's revised guidance: (a) the exemption threshold rose from RM500,000 to RM1,000,000 annual turnover, taking many micro-businesses out of scope entirely; (b) Phase 4 (RM1m–RM5m turnover) came into force, meaning a meaningful band of SMEs crossed into mandatory e-invoicing on the same date another band exited it. If your revenue sits near either boundary, re-check your status against LHDN's published guidance rather than assuming last year's classification still applies. Separately, from the same date, individual e-invoices became mandatory for transactions above RM10,000 — consolidated (batched) invoicing is no longer permitted above that threshold.

E-invoice implementation Malaysia — the two paths

LHDN provides two submission paths: the free MyInvois Portal (manual entry, suitable for lower volumes) and API integration (invoices generated by your existing accounting or billing system are submitted programmatically to MyInvois for validation). The choice is driven by invoice volume and by whether your current billing flow can accommodate the manual portal without operational drag. A rough rule: below roughly a few dozen invoices a month the portal is workable; above that, integration usually pays back on staff time within the first quarter. See our e-invoice automation Malaysia guide for how integration is typically scoped, or the automation service page for how we build it into existing flows.

E-invois Malaysia — panduan ringkas (BM)

Ringkasan Bahasa Malaysia bagi rakan perniagaan yang mencari e invois malaysia, e invois lhdn atau garis panduan e invois lhdn. Sistem e-invois MyInvois LHDN dikuatkuasakan secara berperingkat mengikut jumlah perolehan tahunan perniagaan. Fasa 4 (perolehan RM1 juta – RM5 juta) telah berkuat kuasa mulai 1 Januari 2026, dengan tempoh kelonggaran penalti sehingga 31 Disember 2027. Perniagaan dengan perolehan tahunan di bawah RM1 juta dikecualikan buat masa ini — ambang ini dinaikkan daripada RM500,000 berkuat kuasa 1 Januari 2026. Untuk transaksi bernilai melebihi RM10,000, e-invois individu adalah wajib dan invois konsolidasi (batched) tidak lagi dibenarkan. Rujuk garis panduan rasmi LHDN di hasil.gov.my untuk kewajipan khusus perniagaan anda; kandungan halaman ini bukan nasihat cukai.

Readiness checklist

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 or batched invoicing today — this is restricted for individual transactions above RM10,000 from 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.

Where an integration is the right route rather than the manual portal, our marketing automation and integrations practice scopes MyInvois into existing quote-to-cash flows without replatforming the underlying billing system. For the mechanics of the exemption threshold, the Phase 4 change and consolidation restrictions in more depth, see e-invoicing automation in Malaysia.