Revised e-Invoicing Implementation Timeline

       

​​PHASE	​TARGETED TAXPAYERS	​​​IMPLEMENTATION DATE
​	​	Existing	​Revised
​1​ ​​	​Taxpayers with an annual turnover or revenue of more than RM100 million​	​1 August 2024​	​1 August 2024​​
​2	​Taxpayers with an annual turnover or revenue between RM25 million to RM100 million	​1 January 2025	​1 January 2025
​3​​	​Taxpayers with annual turnover or revenue of between RM5 million to RM25 million	​1 July 2025	​1 July 2025
​4	​Taxpayers with an annual turnover or revenue of between RM1 million to RM5 million	​1 July 2025	​1 January 2026
​5	​Taxpayers with an annual turnover or revenue between RM500,000 to RM1 million	​1 July 2025	​1 July 2026​
​6	​Taxpayers with an annual turnover or revenue below RM500,000 ​	​1 January 2026​	​Exempt​ed​

       

For new businesses or operations commencing between 2023 and 2025 with an annual turnover or revenue of at least RM500,000, the e-Invoicing implementation date is 1 July 2026. 

       

For new businesses or operations commencing from 2026 onwards, the e-Invoicing implementation date is 1 July 2026 or upon commencement of operations. However, if the first year’s turnover or revenue is below RM500,000, the implementation date shall be 1 January of the second year following the year in which the annual turnover or revenue reaches RM500,000. 

      

Additionally, all taxpayers will be granted a six-month interim relaxation period from their respective mandatory implementation dates, during which certain flexibilities will be applicable.

      

​Effective 1 January 2026, a new restriction will be imposed whereby the use of consolidated e-Invoices will not be permitted for transactions exceeding RM10,000 in value.

     

Until 31 December 2025, the use of consolidated e-Invoices remains permissible for all transaction values, including those exceeding RM10,000.​​​