e-Invoice (MyInvois) deadlines and implementation dates by revenue band

Mandatory e-Invoice dates by annual turnover

Within the up to RM5 million range there are two distinct dates, not one. Businesses with turnover from RM3 million up to RM5 million are mandatory from 1 January 2026. A separate, later date of 1 July 2026 applies to newer businesses, set out in the section below. Keep these two dates apart when you check your own start date.

The RM3 million exemption threshold, and why the figure keeps changing

Taxpayers with annual turnover or revenue of less than RM3 million are exempt from issuing e-invoices, subject to the carve-outs below. This threshold has moved repeatedly. Before June 2025 the figure most often quoted was RM150,000. A HASiL media release on 5 June 2025 set it at RM500,000. It was raised to RM1 million after the Prime Minister's announcement, reported on 6 December 2025 and confirmed in a HASiL media release on 31 December 2025. The government then raised it to RM3 million with effect from 1 September 2026, announced on 30 August 2026 (HASiL media release of the same date) and set out in Section 1.6.1(e) of LHDN's e-Invoice Guideline Version 4.8. If you have seen a source quote RM150,000, RM500,000 or RM1 million as the exemption line, it is out of date.

If your turnover is under RM3 million and you meet the exemption criteria, the higher threshold also covers the past. A business that was due to start on 1 January 2026 or 1 July 2026 under the old RM1 million line and did not issue e-invoices faces no compliance action or penalty. You can stop issuing e-invoices at once, with no application to LHDN, and you do not need to join the e-Invoice Special Voluntary Disclosure Programme (General FAQ questions 15 to 20, updated 4 September 2026).

Being exempt is not the same as being shut out. A taxpayer under the threshold may choose to issue e-invoices voluntarily at any time, regardless of turnover, which is worth doing if your customers are already asking for validated e-invoices.

Relaxation periods: when there is no penalty for a rough start

The up to RM5 million band is the one worth double-checking against an older source. An earlier extension on 5 January 2026 pushed its relaxation period to the end of 2026, and a number of sources still repeat that date or an even earlier one, which is part of why enforcement dates for smaller businesses cause so much confusion online. The current Specific Guideline v4.9, dated 7 September 2026, keeps the up to RM5 million relaxation window at 31 December 2027. During relaxation you may issue one consolidated e-invoice for everything, use any description text, and LHDN does not apply Section 120 penalties provided the consolidated e-invoice conditions are met.

Sole proprietorships: your businesses count together

If you own more than one sole proprietorship, LHDN counts their turnover together against the RM3 million exemption threshold, not separately per business. LHDN's worked example, General FAQ question 102 (updated 4 September 2026): a sole proprietor running three businesses with combined turnover of RM3.11 million as at 31 December 2026 becomes mandatory for e-Invoicing from 1 January 2028, the first day of the second year after crossing the threshold.

Related companies: shareholding links the timeline, a shared director alone does not

Common shareholding or control between companies links their e-Invoice position together, so a smaller company can lose its exemption because of a larger one in the same group. Guideline Section 1.6.10 sets the test: a non-individual shareholder, a holding company, or a related company or joint venture with annual turnover of at least RM3 million. A director who sits on the boards of two companies with no shareholding or control link between them does not, by itself, trigger this.

Who the 1 July 2026 concessionary date actually covers

This is the most misreported date in Malaysian e-invoicing. A business already in operation as at YA2022 whose YA2022 turnover did not reach RM3 million has a concessionary implementation date of 1 July 2026, per LHDN General FAQ question 12 (updated 4 September 2026). If that business also meets the exemption criteria, the exemption wins and it does not have to implement at all, including the self-billed requirements.

New businesses

A business that commenced between 2023 and 2025 with annual turnover or revenue of at least RM3 million had an implementation date of 1 July 2026. A business commencing from 2026 onwards implements on 1 July 2026 or on its commencement date, whichever is later. If its first year's turnover is expected to be under RM3 million, the date becomes 1 January of the second year following the year turnover reached RM3 million. These are stated in Section 1.5 of e-Invoice Guideline Version 4.8.

The RM10,000 single-transaction rule (from 1 January 2026)

From 1 January 2026, any single transaction with a value exceeding RM10,000 needs its own individual e-Invoice. It cannot be folded into a monthly consolidated e-invoice, and this applies across all industries (HASiL media release, 5 June 2025; Specific Guideline v4.9 section 3.7, Table 3.6).

TIN and BRN validation enforcement starts 1 August 2026

LHDN's Validate Taxpayer TIN API begins enforcement on 1 August 2026, announced 12 June 2026 in the MyInvois SDK 1.0 release notes. Once enforcement starts, an inaccurate buyer Business Registration Number can cause an e-invoice to fail validation. The practical step to take now, before enforcement begins, is to check and correct the BRNs you hold for your regular customers.