Topic
#e invoice
2 articles
The Six Measures That Started on 1 September 2026: BUDI95 Is Back to 300 Litres and the e-Invoice Line Moves to RM3 Million
Prime Minister Anwar Ibrahim announced six immediate cost-of-living measures in the National Day address at PICC on 30 August 2026, all of them effective from 1 September. Two of them change a number a lot of Malaysians already had memorised. The BUDI95 quota goes back to 300 litres a month after five months at 200, restoring the level cut on 1 April, and BUDI Diesel rises from 300 to 400 litres. The e-Invoice exemption threshold triples from RM1 million to RM3 million in annual turnover, which LHDN says takes more than 1.1 million businesses out of mandatory implementation. Re-checked a week on: the AI programme has opened with published rules, the extra diesel litres turn out to need an application, and LHDN's own criteria are narrower than the RM3 million headline.
Malaysia's e-Invoice in Plain Terms: Who Must Issue One in 2026, Who Is Exempt, and the FY2022 Rule Nobody Mentions
The last phase of Malaysia's e-Invoice rollout started on 1 January 2026, and it caught the smallest businesses — turnover up to RM5 million. Two things about it are widely misunderstood. First, the phase you are in was fixed by your FY2022 numbers and does not move: LHDN determines it from your audited accounts for financial year 2022, or your tax return for year of assessment 2022 if you have none, and states in its own guideline that changes to turnover in later years do not change your obligation. Second, there is a floor. Taxpayers with annual turnover or revenue of less than RM1,000,000 are exempted outright — but the exemption only covers issuing. Anyone selling to you still has to issue an e-Invoice, and any company you own still has to comply on its own timeline.