Malaysia’s e-Invoice mandate has been rolling out in stages since 2024, and LHDN’s implementation timeline page — last updated on 30 August 2026 — now covers the full schedule down to smaller businesses. If you haven’t checked where your business sits in the rollout recently, the thresholds are worth a second look.
The phased schedule
Per LHDN, the mandate has applied by annual turnover as follows:
- 1 August 2024 — businesses with annual revenue exceeding RM100 million
- 1 January 2025 — businesses earning between RM25 million and RM100 million annually
- 1 July 2025 — businesses with RM5 million to RM25 million in yearly revenue
- 1 January 2026 — businesses with up to RM5 million in annual turnover
Who’s exempt
LHDN states that businesses with annual turnover or revenue below RM3,000,000 are exempted from e-Invoice implementation.
What this means for businesses
By this stage of the rollout, e-Invoice obligations reach nearly every business above the RM3 million exemption line — including businesses that may have assumed, earlier in the phased schedule, that their turnover was too small to be in scope yet. If your revenue sits between RM3 million and RM5 million, the January 2026 phase already applies to you.
What to do next
- Confirm which phase applies to your business based on your annual turnover, using LHDN’s official timeline as the reference point rather than your original assumption from when the mandate was first announced.
- If your turnover is near the RM3 million exemption threshold, keep it under review — thresholds and phases are things LHDN can update, as this August 2026 revision to the timeline page shows.
- Check LHDN’s MyInvois portal directly for the technical and submission requirements once you know your applicable phase.
How MySaleBooks fits in
MySaleBooks brings invoicing, accounting and inventory together in one cloud-based ERP platform, which gives Malaysian businesses a single system to manage day-to-day billing as e-Invoice requirements phase in — as already described on our Malaysia e-invoicing page. We haven’t stated a specific MyInvois integration claim here because it hasn’t been separately confirmed for this article; if you want to know exactly what MySaleBooks supports for your phase of the Malaysia rollout, our team can confirm current capabilities directly.