e-Invoice Implementation Timeline
e-Invoice will be implemented in phases to ensure smooth transition. The roll-out of e-Invoice has been planned with careful consideration, taking into account the turnover or revenue thresholds, to provide taxpayers with sufficient time to prepare and adapt to the e-Invoice implementation.
Below is the e-Invoice implementation timeline:
|
Targeted Taxpayers |
Implementation Date |
|
Taxpayers with an annual turnover or revenue of more than RM100 million |
1 August 2024 |
|
Taxpayers with an annual turnover or revenue of more than RM25 million and up to RM100 million |
1 January 2025 |
|
Taxpayers with an annual turnover or revenue of more than RM5 million and up to RM25 million |
1 July 2025 |
|
Taxpayers with an annual turnover or revenue of up to RM5 million |
1 January 2026 |
|
Taxpayers with an annual turnover or revenue of less than RM1,000,000 are exempted from e-Invoice implementation |
|
| Note: e-Invoice implementation timeline been updated on 7 December 2025 | |