What is e-invoice? Who needs to comply?
E-invoice is a LHDN verified invoice. It contains an UUID which allows users to track the validity of the invoice in LHDN Myinvois portal.
Effective 1 January 2026, all businesses will be required to comply with e-invoice. The first batch of implementation has started in August 2024, with the rest of business to comply according to below deadline.
|
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 RM500,000 and up to RM25 million |
1 July 2025 |
|
Taxpayers with an annual turnover or revenue of up to RM500,000 |
1 January 2026 |