e-Invoice (MyInvois) deadlines 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 RM1 million up to RM5 million are mandatory from 1 January 2026. A separate, later date of 1 July 2026 applies to the remaining non-exempt cohort: businesses below RM1 million that do not qualify for the exemption, and qualifying new businesses. Keep these two dates apart when you check your own start date.

The RM1 million exemption threshold, and why the figure keeps changing

Businesses with annual turnover below RM1 million are exempt from mandatory e-Invoicing, subject to the carve-outs below. This threshold has moved twice: it was originally RM150,000, then raised to RM500,000 by a HASiL media release on 5 June 2025, and raised again to RM1 million after a Cabinet decision the Prime Minister announced on 6 December 2025, effective 1 January 2026. If you have seen an older source quote RM150,000 or RM500,000 as the exemption line, it is out of date. RM1 million is the current figure, verified against LHDN's e-Invoice Implementation Timeline (updated 7 December 2025) and the Specific Guideline v4.7 (20 April 2026).

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 v4.7, dated 20 April 2026, extends the up to RM5 million relaxation window to 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 RM1 million exemption threshold, not separately per business. LHDN's worked example, General FAQ Q93 (updated 5 May 2026): a sole proprietor running three businesses with combined turnover of RM1.03 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 timelines together, so a smaller related company can be pulled into an earlier mandatory date by a larger one in the same group (General FAQ Q94). A director who sits on the boards of two companies with no shareholding or control link between them does not, by itself, trigger this linkage.

New businesses

A business that commenced between 2023 and 2025 with revenue at or above RM1 million is mandatory from 1 July 2026. A business commencing in 2026 or later is mandatory from the later of 1 July 2026 or its commencement date. If a new business's first-year revenue is below RM1 million, it becomes mandatory from 1 January of the second year after it reaches RM1 million.

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

From 1 January 2026, any single transaction of RM10,000 or more 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 v4.7 section 3.7).

Act now: 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.