The Inland Revenue Board of Malaysia (IRBM) has released updated e-Invoice Guidelines, revising the implementation timeline and introducing more granular turnover-based categories.
Updated Implementation Schedule:
The phased rollout is based on annual turnover thresholds, with delayed start dates for smaller businesses:
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No Change:
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Over RM100 million (~€20 million): Implementation began August 1, 2024.
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RM25 million to RM100 million (~€5–20 million): Implementation began January 1, 2025.
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Updated Timeline:
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RM5 million to RM25 million (~€1–5 million): Implementation begins July 1, 2025.
(Previous lower threshold was RM500,000.) -
RM1 million to RM5 million (~€200,000–1 million): Implementation begins January 1, 2026.
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Up to RM1 million: Implementation begins July 1, 2026.
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Bellow RM500,000: businesses remain exempt from e-Invoice requirements
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New Businesses:
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Started between 2023–2025, with turnover ≥RM500,000: July 1, 2026.
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From 2026 onwards:
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If turnover ≥RM500,000: July 1, 2026, or upon commencement.
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If turnover <RM500,000: January 1 of the second year after turnover reaches RM500,000.
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Additional Updates:
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As of January 1, 2026, individual transactions exceeding RM10,000 (~€2,000) must be invoiced separately – consolidated e-invoices are no longer permitted.
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The previously announced six-month grace period post-mandate remains but has been adjusted to align with the revised taxpayer categories.
