UPDATE: Malaysia e-Invoicing Implementation Rescheduled for Businesses Under RM5 Million

UPDATE: Malaysia e-Invoicing Implementation Rescheduled for Businesses Under RM5 Million

๐Ÿ“Œ Whatโ€™s the Announcement About?

The Ministry of Finance Malaysia, together with Lembaga Hasil Dalam Negeri (LHDN), has officially rescheduled the e-Invoicing implementation timeline for businesses earning less than RM5 million annually.
This update is meant to ease the transition for Micro, Small and Medium Enterprises (MSMEs) who require more preparation time.

๐Ÿ“… Revised Implementation Timeline



๐Ÿงพ What Happens During the Grace Period?

For 6 months after your scheduled start date, the following apply:

โœ… You can issue consolidated e-Invoices (including self-billed types).
โœ… You may customize the โ€œProduct/Service Descriptionโ€ field freely.
โœ… Upon buyer request, issuing just one e-Invoice per day (not per transaction) is acceptable.

No penalties will be enforced under the Income Tax Act during this time โ€” provided you adhere to the above.

๐Ÿšซ After the Grace Period Ends?

From January 2026 onward:

โ— You must issue one e-Invoice per transaction for any sale exceeding RM10,000.
โŒ Consolidated e-Invoices will not be allowed for such transactions.

๐Ÿ“ฃ What Should You Do Next?

โœ… Review your annual revenue to identify your e-Invoice phase.
๐Ÿ“Š Start setting up Zoho Books or Zoho Inventory with e-Invoicing modules.
๐Ÿ“š Refer to our Zoho e-Invoicing Setup Guide for step-by-step instructions.
๐Ÿ“† Begin pilot testing during your grace period.


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