The Original Roll-Out Plan (April 2024 Guidelines)
Before this month’s revision, IRBM had envisaged just three turnover tiers:
| Effective date | Annual turnover bracket | Status (original) |
| 1 Aug 2024 | > RM 100 million | Mandatory |
| 1 Jan 2025 | RM 25 million – 100 million | Mandatory |
| 1 Jul 2025 | All remaining taxpayers (≤ RM 25 million) | Mandatory |
The 5 June 2025 Revision: New Phased Deadlines
IRBM’s latest guidelines introduce two extra tiers and push smaller entities into 2026:
| Effective date | Annual turnover bracket | Status (revised) |
| 1 Jul 2025 | RM 5 million – 25 million | New Tier |
| 1 Jan 2026 | RM 1 million – 5 million | New Tier |
| 1 Jul 2026 | ≤ RM 1 million | New Tier |
Businesses below RM 500 k remain outside the mandate until their turnover crosses that threshold.
The headline shift is the break-up of the “small-business” group into two narrower brackets, buying SMEs an extra 6–12 months.
Grace Period and Compliance Windows
The six-month grace period announced in 2024 still applies. Taxpayers in each tier must begin issuing e-invoices on or before the mandate date and have six months to resolve non-compliance issues without penalties.
Why Malaysia Is Moving to Continuous Transaction Controls
Malaysia’s Inland Revenue Board (IRBM) is introducing e-invoicing to close the VAT gap, and digitise tax reporting. The policy was first flagged in the 2023 Pre-Budget Report and is now a central pillar in the country’s wider digital-tax strategy.
Inside the MyInvois Clearance Workflow and Its Reach
Who must comply? Every taxable person issuing B2B, B2C or B2G invoices.
How the process works
| Step | Action | Notes |
| 1 | Submit invoice to MyInvois | Via web portal (manual upload) or API (XML/JSON). |
| 2 | IRBM validates & stamps | A unique invoice number and QR code are returned. |
| 3 | Seller sends cleared invoice to buyer | Only the IRBM-validated version is legally valid. |
| 4 | Optional cancellation (≤ 72 h) | Seller can void the invoice in the same system. |
This single flow guarantees that every legally issued invoice is already on IRBM’s servers, giving the tax authority real-time visibility while leaving businesses free to choose manual or fully automated integration paths.
With the timeline now finalised, forward-planning is a must. Companies that implement e-invoicing in 2024–25 will avoid last-minute crises and be well placed to benefit from the system.
