E-Invoicing
LHDN is rolling out e-Invoicing in phases based on annual turnover. Businesses under RM1 million turnover are now fully exempt — we confirm where you stand and get you ready if your turn comes.
LHDN mandate phases
1 August 2024
Annual turnover above RM100 million
First group — already mandatory.
1 January 2025
Annual turnover RM25 million – RM100 million
Second group — already mandatory.
1 July 2025
Annual turnover RM5 million – RM25 million
Third group — already mandatory.
1 January 2026
Annual turnover RM1 million – RM5 million
Fourth group — already mandatory. The penalty-free relaxation period has been extended to 31 December 2027; full enforcement begins 1 January 2028.
Cancelled
Annual turnover up to RM1 million
The fifth phase, scheduled for 1 July 2026, has been CANCELLED. The exemption threshold rose from RM500,000 to RM1 million with effect from 1 January 2026 — businesses under RM1 million turnover do not need to issue e-Invoices.
Updated July 2026 to LHDN e-Invoice Specific Guideline version 4.7 (20 April 2026) and the RM1 million exemption threshold announced in December 2025. Dates may change — WhatsApp us your annual turnover and we will confirm your phase and checklist.
How we help
- Confirm which mandate phase applies to you, based on annual turnover
- Clean up master data: customers, suppliers and classification codes
- Connect your billing system to MyInvois and run test submissions
- Set up consolidated invoices for retail sales
- Train your team and stay with you through the first month
- Regularise missed or incorrect past e-Invoices under the e-Invoice Special Voluntary Disclosure Programme (SVDP) — open until 31 December 2027
Not sure which phase applies to you?
WhatsApp us your annual turnover. We will confirm your go-live date and send a checklist within one working day.