Topic
#myinvois
2 articles
Malaysia's e-Invoice in Plain Terms: Who Must Issue One in 2026, the New RM3 Million Exemption, and the FY2022 Rule Nobody Mentions
The last phase of Malaysia's e-Invoice rollout started on 1 January 2026 for businesses with turnover up to RM5 million — and since 30 August 2026 most of them no longer have to issue at all. LHDN's e-Invoice Guideline Version 4.8 raised the exemption from less than RM1,000,000 to less than RM3,000,000, with three carve-outs for businesses tied to a larger shareholder, holding company or related company. Two other things are widely misunderstood. Your phase was fixed by your FY2022 numbers and does not move with later turnover. And the exemption only covers issuing: anyone selling to you still has to issue an e-Invoice, and any company you own is assessed on its own.
LHDN's e-Invoice Grace Period Now Runs to 31 December 2027: What Malaysian Businesses Still Need to Fix
The no-prosecution relaxation period for the final phase of Malaysia's e-Invoice rollout no longer ends on 31 December 2026. LHDN's own Specific Guideline now runs it to 31 December 2027, and since 1 September 2026 the exemption line sits at RM3 million, not RM1 million. Here is the current official position: who is still in, what the relaxation allows, the RM10,000 rule, and the voluntary disclosure window that closes on the same day.