Malaysia: 6 Month Delay for e-Invoicing Mandate for Small Businesses

Malaysia has announced a delay until 1 January 2026 for the third phase of mandatory e-invoicing for some businesses with annual sales of up to RM500,000.

The Inland Revenue Board of Malaysia's updated timetable here https://www.hasil.gov.my/en/e-invoice/e-invoice-implementation-timeline/

Targeted Taxpayers Implementation Date

• 1 August 2024: Taxpayers with an annual turnover or revenue of more than RM100 million 
• 1 January 2025: Taxpayers with an annual turnover or revenue of more than RM25 million and up to RM100 million
• 1 July 2025: Taxpayers with an annual turnover or revenue of more than RM500,000 and up to RM25 million
• 1 January 2026: Taxpayers with an annual turnover or revenue of up to RM500,000

Note: e-Invoice implementation timeline been updated on 21 February 2025

For up-to-date analysis read VAT Calc's updates