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