By DayakDaily Team
KUCHING, June 5: Taxpayers with annual income or sales below RM500,000 are now exempted from the implementation of e-Invoicing for the time being, while those with income or sales exceeding RM1 million up to RM5 million will only be required to comply starting 2026.
The Inland Revenue Board of Malaysia (HASiL) today announced that the Ministry of Finance has taken into account the challenges faced by micro, small and medium enterprises (MSMEs) in meeting e-invoicing obligations, particularly the need for adequate preparation time and adapting to new digital compliance requirements.
In the revised timeline, taxpayers with annual income or sales exceeding RM1 million up to RM5 million will have their e-Invoicing implementation phase deferred to Jan 1, 2026, while those earning up to RM1 million will begin only on July 1, 2026.
Meanwhile, taxpayers with income or sales exceeding RM5 million and up to RM25 million are still scheduled to begin e-Invoicing on July 1, 2025.
In a statement today, HASiL further stated that a six-month grace period will be applied to each phase, allowing businesses to issue consolidated e-Invoices during the transition without risk of prosecution under Section 120 of the Income Tax Act 1967, as long as they follow the consolidated invoicing guidelines.
During this grace period, businesses are permitted to issue consolidated e-Invoices for all industries, including standalone bill types; input any information in the “Description of Products or Services” field; and issue only a consolidated e-Invoice even if a buyer requests separate invoices.
However, beginning Jan 1, 2026, taxpayers subject to e-Invoicing must issue individual e-Invoices for every sale of goods or services exceeding RM10,000, with consolidated invoicing no longer allowed.
HASiL reaffirmed its commitment to supporting taxpayers during the transition and has set up multiple communication channels, including HASiL branches nationwide, 24-hour e-Invoice Helpdesk at 03-8682 8000, MyInvois Live Chat, email: myinvois@hasil.gov.my and feedback form: https://feedback.myinvois.hasil.gov.my
Taxpayers are encouraged to make full use of these resources to ensure a smooth and timely transition into Malaysia’s e-Invoicing ecosystem. — DayakDaily
