When does e-invoicing start for my business?
By the Lejar team · Updated
LHDN phased in e-invoicing by annual turnover: more than RM100 million from 1 August 2024, more than RM25 million from 1 January 2025, more than RM5 million from 1 July 2025, and RM3 million to RM5 million from 1 January 2026. Businesses under RM3 million are exempt, unless a linked company has RM3 million or more.
Answer a few questions to see your own date, including the 1 July 2026 group and the relaxation period.
Your turnover for the 2022 year of assessment.
Leave blank if sales stayed at the 2022 level.
Linked means a company shareholder, a holding company, or a related company or joint venture.
Enter your sales to see your date.
A guide, not tax advice. Figures checked against the sources below on 10 October 2026. LHDN and RMCD change the rules, so confirm with them before you rely on a result.
Do this in Lejar
Lejar submits your e-invoices to LHDN MyInvois from the invoice you already write. It is included on every plan, including Free.
Questions
What are the e-invoice phase dates by revenue?
More than RM100 million: 1 August 2024. More than RM25 million to RM100 million: 1 January 2025. More than RM5 million to RM25 million: 1 July 2025. RM3 million to RM5 million: 1 January 2026. Under RM3 million: exempt, unless a linked company has RM3 million or more.
Who gets the 1 July 2026 date?
A business in operation by YA2022 with YA2022 turnover under RM3 million that must still implement, because its turnover reached RM3 million in YA2023 to YA2025 or a linked company has RM3 million or more. A business that started in 2023 to 2025 with turnover of at least RM3 million also starts on 1 July 2026.
When does the relaxation period end?
For businesses with turnover up to RM5 million, LHDN extended the relaxation period to 31 December 2027. During it, LHDN does not prosecute as long as you issue consolidated e-invoices under section 16.2 of the Specific Guideline.
Can an exempt business still issue e-invoices?
Yes. An exempt business can choose to issue e-invoices at any time, and can stop at once with no application to LHDN.