e-Invoice Implementation Date in Malaysia: Phases, Deadlines and Postponement Status

LHDN's four-phase e-invoice schedule began on 1 August 2024, and its final phase began on 1 January 2026. Your own implementation date and exemption position depend on your circumstances. Eligible businesses below RM3 million may be exempt, while qualifying businesses with a 1 January or 1 July 2026 implementation date have an interim relaxation period until 31 December 2027.

This page answers the question "when does e-invoicing start for me?" — how to identify your phase, whether anything has been postponed, what the relaxation period allows, and what to do if your date has already passed.

e-Invoice implementation dates by phase

The e-invoice implementation timeline as published by LHDN:

Why both RM3 million and RM5 million? RM3 million is the general turnover exemption threshold, subject to the eligibility conditions. RM5 million is a boundary in LHDN's phased implementation schedule; it is not the exemption threshold. Check your exemption position and any existing obligation, then use your revenue history and commencement date to determine your own start date. A current RM4 million figure alone does not establish that date. Verify your position in LHDN's e-Invoice Guideline, sections 1.5–1.6, and General FAQ, questions 12–20 and 104.

How to determine your date

1. Check the historical schedule. For businesses covered by the phase table, LHDN generally uses financial year 2022 audited figures or, without audited statements, revenue in the year of assessment (YA) 2022 tax return. An existing mandatory obligation may continue even if revenue later falls; General FAQ Q104 and Q15–20 address different circumstances.
2. Check exemption eligibility. Turnover below RM3 million alone is not enough. The conditions include the turnover of certain non-individual shareholders, holding companies, related companies and joint ventures. Who is exempt from e-invoicing explains the conditions.
3. Check later starts and threshold crossings. General FAQ Q12–13 describes a 1 July 2026 date for specified businesses that were below RM3 million in YA2022 or commenced in YA2023–YA2025 and later reached the threshold or did not meet the exemption criteria. For qualifying cases that reach RM3 million in YA2026 or later, the FAQ describes a start on 1 January in the second year after that YA.
4. If you commenced from YA2026, check Q14. Where the exemption criteria are not met, the FAQ specifies 1 July 2026 or the commencement date, whichever is later. Q14 also gives different examples for businesses meeting the exemption criteria. If your expected and actual first-year revenue differ, or your exemption eligibility changes, confirm your position with LHDN or your tax agent.

Has e-invoicing been postponed?

The question comes up often — "e-invoice postponed?", "e-invois ditangguhkan?", "is there an extension?" — and the answer needs careful separating.

The implementation dates have not been postponed. No phase in LHDN's timeline has been moved to another date. Every date in the table is still as published.

What has changed is who is in scope, and how they comply. These changes have taken place:

So if someone tells you "e-invoicing has been postponed", they are most likely referring to the threshold increase or the extended relaxation period — both true, but neither is a postponement of dates. The RM5 million boundary is part of the implementation schedule. A business's own date depends on its revenue history, when it began operations, any existing obligation and whether an exemption applies.

Decisions like these can change with new announcements. Check LHDN's implementation timeline before relying on any summary, this page included.

The relaxation period and what it allows

Each phase comes with an interim relaxation period from its mandatory implementation date:

Only the last row is still running. During the relaxation period, taxpayers may:

• issue consolidated e-invoices for all transactions, including activities that normally cannot be consolidated;
• issue consolidated self-billed e-invoices for all self-billed circumstances;
• enter any description in the product or service description field; and
• decline to issue an individual e-invoice even when asked, provided they consolidate.

LHDN will also not take prosecution action under Section 120 of the Income Tax Act 1967 during this period — provided the consolidated e-invoices are actually issued.

Submission deadlines

The implementation date is when the obligation starts. After that, each document has its own deadline:

The detail on each: consolidated e-invoices, the 72-hour cancellation window, and self-billed e-invoices.

If your date has already passed

If your implementation date has passed and you have not started, do not panic — but do not stay silent either.

First confirm that you really are in scope. Many businesses that think they are late are actually exempt, especially since the threshold was raised to RM3 million. LHDN states that a taxpayer who meets the exemption criteria and did not issue e-invoices from their previously determined date is exempt, and no compliance action or penalty is taken. If you have already started issuing e-invoices but now qualify for the exemption, no application to LHDN is needed — you can stop immediately, or continue voluntarily.

Understand the risk. LHDN states that failure to issue an e-invoice is an offence under Section 120(1)(d) of the Income Tax Act 1967, with a fine of between RM200 and RM20,000, or imprisonment of up to six months, or both, for each non-compliance.

Use the e-Invoice SVDP for past gaps. The e-Invoice Special Voluntary Disclosure Programme (SVDP) — Program Khas Pengakuan Sukarela (PKPS) e-Invois in the Malay guideline — runs from 7 July 2026 to 31 December 2027. It is open to taxpayers who did not submit, missed submitting, or submitted e-invoices containing errors since their mandatory date. For e-invoices disclosed under the SVDP, LHDN states that compliance reviews and enforcement action, including penalties, will not be taken — unless the documents do not comply with the specification, or involve fraud, wilful default or negligence.

Two technical points about the SVDP:

• Use the designated e-invoice versions: SVDP 1.2 when submitting without a digital signature, or SVDP 1.3 when submitting with one. These versions are for SVDP disclosures only.
• Outstanding consolidated e-invoices are submitted month by month. If you missed January to April, you submit four separate consolidated e-invoices — one for each month of transactions. A single transaction above RM10,000 still needs an individual e-invoice.

Do not falsify transaction records or create documents to suggest compliance that did not happen. For a qualifying SVDP disclosure using SVDP 1.2 or SVDP 1.3, the SDK permits an earlier Issuance Date and Time from your applicable mandatory implementation date. Follow the SVDP requirements and confirm the treatment with your tax agent or accountant.

Preparation steps by your date

Once you know your date, a practical order of work:

1. Confirm your phase and exemption position using the checks above.
2. Prepare your data — your TIN number, MSIC code, and customer and product data. LHDN e-invoice compliance: requirements and checklist lists every step.
3. Choose how to submit — the free MyInvois Portal, or accounting software that supports e-invoicing.
4. Start issuing e-invoices correctly for new transactions — at least the monthly consolidated e-invoice if you are in the relaxation period.
5. Deal with past gaps through the SVDP, with professional advice.

Related guides

• E-invoicing in Malaysia: a complete guide — an overview of the e-invoicing requirement
• Who is exempt from e-invoicing — the RM3 million threshold and its conditions
• LHDN e-invoice compliance: requirements and checklist — what to prepare, and penalties
• Consolidated e-invoices — the seven-day deadline
• The 72-hour cancellation window — cancelling an e-invoice
• MyInvois Portal — how to log in and submit

Sources: LHDN's e-invoice implementation timeline (updated 30 August 2026), the e-Invoice Specific Guideline version 4.9 (Sections 16 and 17), LHDN's General e-Invoice FAQ, and HASiL media statements dated 9 January, 7 July and 30 August 2026, checked on 21 September 2026.