e-Invoice Implementation Timeline
Last updated: 10 December 2025 (source: LHDN)
1 August 2024
Large enterprises (annual revenue > RM100 million)
Already in effect1 January 2025
Medium-large enterprises (annual revenue > RM25 million to RM100 million)
Already in effect1 July 2025
Medium enterprises (annual revenue > RM5 million to RM25 million)
1 January 2026
Small businesses (annual revenue > RM1 million to RM5 million)
1 July 2026
Micro businesses (annual revenue RM500,000 to RM1 million)
Exemption
Businesses with annual revenue below RM500,000 (meeting MSME criteria) are currently deferred from mandatory e-Invoice implementation. However, voluntary adoption is encouraged.
Don't Wait Until the Last Minute
Businesses that wait until their deadline often face system issues, registration delays, and compliance errors. Start now with eInvoiceHub to ensure a smooth transition.
Why Prepare Early with eInvoiceHub
100% MyInvois Compliant
All invoices follow LHDN e-Invoice format requirements
Generate PDF + JSON + QR Instantly
Auto-generate all required formats with one click
Works for Freelancers, SMEs, Shops
Designed for Malaysian micro and small businesses
Auto-calculates SST, Rounding, Totals
No more manual calculation errors
Free Email Delivery to Customers
Send invoices directly to your customers
Frequently Asked Questions
Is e-Invoice mandatory for all businesses in Malaysia?
Yes, but not all at once. e-Invoice is being rolled out in phases from 1 August 2024 until 1 July 2026, based on your annual turnover. By 1 July 2026, almost all businesses must use e-Invoice, unless they qualify for the official MSME exemption.
What happens if I don't comply by the deadline?
Non-compliance may result in penalties and your invoices may not be accepted as valid tax documents. It's crucial to prepare before your deadline.
My business revenue is below RM5M - when do I need to start?
If your annual revenue is between RM1 million and RM5 million, your deadline is 1 January 2026. If your revenue is between RM500,000 and RM1 million, your deadline is 1 July 2026. Businesses below RM500,000 are currently deferred.
My revenue is below RM1 million - do I need e-Invoice?
It depends on your exact revenue. If your annual revenue is between RM500,000 and RM1 million, you must comply by 1 July 2026. If your revenue is below RM500,000 (and you meet MSME criteria), you are currently deferred. However, voluntary adoption is encouraged for all businesses.
My revenue is below RM500,000 – when do I need to start?
If your annual revenue is below RM500,000 and you meet the MSME exemption criteria set by LHDN, e-Invoice is not mandatory for now – adoption is voluntary. However, once your revenue reaches RM500,000 or more, you'll be required to implement e-Invoice from 1 July 2026 (the final phase for smaller businesses).
My revenue is below RM500,000 – am I exempted?
Not everyone below RM500,000 is automatically exempt. You are exempt from mandatory e-Invoice only if you: (1) Have annual turnover below RM500,000, and (2) Fulfil all MSME exemption criteria issued by LHDN. If you don't meet these criteria, you must follow the normal e-Invoice timeline for your revenue bracket.
Can I start using e-Invoice before my mandatory date?
Yes! Early adoption is encouraged. You can register and start using MyInvois/eInvoiceHub anytime before your mandatory date.
Is this compliant with LHDN MyInvois?
Yes, eInvoiceHub generates invoices that are 100% compliant with LHDN e-Invoice requirements. We auto-generate the required JSON format, QR codes, and all mandatory fields.
Do I need a POS/ERP system to use this?
No! eInvoiceHub is a standalone invoicing solution. You don't need any existing accounting or POS system. It's designed to be simple and easy to use.
Is there a free plan available?
Yes! Our Free plan includes 20 invoices per month, PDF generation, and basic features. Perfect for testing or low-volume businesses.
What kind of support is available?
We offer email support for all plans, with priority support for Business and Enterprise users. Our help center also has detailed guides.