Malaysia e-Invoice 2026: Who Must Comply and the New RM3 Million Exemption
Last verified: 28 October 2026 against HASiL's e-Invoice implementation timeline and its 30 August 2026 media statement. Short answer: From 1 September 2026, businesses with annual turnover or revenue below RM3 million are exempt from e-Invoice, up from RM1 million before [HASiL media statement 30 Aug 2026]. Larger businesses were phased in between 1 August 2024 and 1 January 2026 by turnover band [HASiL e-Invoice timeline].
Talreon is an independent publisher and is not affiliated with LHDN / HASiL (Lembaga Hasil Dalam Negeri Malaysia, the Inland Revenue Board). This page explains the process in our own words; the agency's own website and notices are the final word.
e-Invoice implementation timeline
| Annual turnover or revenue | Implementation date |
|---|---|
| More than RM100 million | 1 August 2024 |
| More than RM25 million up to RM100 million | 1 January 2025 |
| More than RM5 million up to RM25 million | 1 July 2025 |
| Up to RM5 million | 1 January 2026 |
| Less than RM3 million | Exempt |
Source: [HASiL e-Invoice timeline], updated by HASiL on 30 August 2026.
What changed on 1 September 2026
HASiL announced on 30 August 2026 that the Government agreed to raise the e-Invoice exemption threshold from RM1 million to RM3 million, effective 1 September 2026, so micro, small and medium businesses with annual revenue or sales under RM3 million are not required to implement e-Invoice [HASiL media statement 30 Aug 2026].
How your turnover is measured
- With audited accounts: the annual turnover or revenue in your financial year 2022 audited statements [HASiL e-Invoice Guideline].
- Without audited accounts: the annual revenue in your year of assessment 2022 tax return [HASiL e-Invoice Guideline].
- Once your date is set, later changes in turnover do not change it [HASiL e-Invoice Guideline].
- You may join voluntarily earlier, whatever your turnover [HASiL e-Invoice Guideline].
New businesses have separate rules in the guideline; HASiL's guideline and FAQs are the final word, and they may be revised after the threshold change, so check the latest version before you rely on a date.
What to do
- Find your 2022 turnover or revenue figure from your audited accounts or tax return.
- Compare it with the bands above.
- If you are under RM3 million, you are exempt for now; you can still opt in voluntarily.
- If you are in scope, read HASiL's e-Invoice Guideline and talk to your accountant or software provider about MyInvois.
Related: Malaysia company tax rates and registering a business with SSM.
Frequently asked questions
What is the e-Invoice exemption threshold in Malaysia?
Annual turnover or revenue below RM3 million, effective 1 September 2026 (it was RM1 million before).
When did e-Invoice start?
1 August 2024, for taxpayers with annual turnover or revenue above RM100 million.
Which year's turnover decides my date?
Financial year 2022 audited accounts, or year of assessment 2022 tax return if you have no audited accounts.
Can a small business use e-Invoice voluntarily?
Yes. HASiL says taxpayers can opt in at an earlier date regardless of turnover.
Where to check it yourself
- HASiL: e-Invoice implementation timeline
- HASiL media statement, 30 August 2026 (Malay)
- HASiL e-Invoice Guideline (PDF)
Talreon is not affiliated with LHDN / HASiL (Lembaga Hasil Dalam Negeri Malaysia, the Inland Revenue Board). Figures and steps on this page were checked against the linked pages on 28 October 2026. Read our editorial and review process and figures update log. Spotted something out of date? Email support@talreon.com with the page address.
Change log: 28 October 2026 – first published. Educational information only; not tax, financial or legal advice.