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
Notes: e-Invoice implementation timeline been updated on 7 December 2025
