Malaysia e-Invoice Deadlines 2026–2028: Which Phase Are You In?

LHDN is rolling out e-invoicing in waves, largest businesses first. Here's the schedule, the thresholds, and the breathing room you actually have.

The phased rollout (by annual turnover)

The RM1 million exemption threshold

The exemption floor was raised from RM500,000 to RM1 million effective 1 January 2026. In practice: businesses with annual turnover below RM1 million are currently exempt, while everyone above RM1 million is inside the mandate.

The RM10,000 individual-invoice rule

From 1 January 2026, transactions above RM10,000 must be issued as an individual e-invoice — you can't roll those into a consolidated one. Smaller transactions can still be consolidated (see consolidated B2C).

The penalty-free "relaxation" period

This is the part many miss. For the newest band (RM1m–5m, technically due 1 Jan 2026), LHDN extended a penalty-free relaxation period to 31 December 2027. During that window you can issue consolidated e-invoices without enforcement under Section 120 — but you still need to register on MyInvois and show genuine effort to comply. Full enforcement begins 1 January 2028.

So what should you do now?

• Find your band from the table above and note your mandatory date.
• Register on MyInvois regardless — it's expected even during relaxation.
• Get your tools ready: MyInvois API credentials + a digital certificate, and software to submit. See how to file your first e-invoice.

General information, not tax or legal advice. Verify with official LHDN / MyInvois sources.