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
Taxpayers with an annual turnover or revenue of more than RM100 million
Taxpayers with an annual turnover or revenue of more than RM25 million and up to RM100 million
Taxpayers with an annual turnover or revenue of more than RM500,000 and up to RM25 million
Taxpayers with an annual turnover or revenue of up to RM500,000
Implementation Date
1 August 2024
1 January 2025
1 July 2025
1 January 2026
Note: e-Invoice implementation timeline been updated on 21 February 2025
Source Credited: https://www.hasil.gov.my/en/e-invoice/implementation-of-e-invoicing-in-malaysia/e-invoice-implementation-timeline/