Malaysia has refined its national e-invoicing roadmap by raising the exemption threshold to RM1 million in annual revenue, reshaping which businesses fall under the MyInvois mandate from 2026 onward.
1. What Has Changed?
- On 6 December 2025, the Cabinet approved an increase in the e-invoice exemption threshold from RM500,000 to RM1,000,000 in annual turnover.
- As a result, companies with revenue below RM1 million will not be required to implement e-invoicing under the current framework.
- The Inland Revenue Board of Malaysia (IRBM) has updated its official e-Invoice Implementation Timeline to reflect that taxpayers with annual turnover under RM1 million are now treated as exempt from the mandate.
2. Effect on the Implementation Waves
Previously, the rollout was structured into phases, including a final wave for taxpayers with RM500,000–RM1 million in annual revenue, scheduled for 1 July 2026.
The remaining phases still apply to larger taxpayers:
- > RM100 million – already in scope since 1 August 2024
- > RM25 million – from 1 January 2025
- > RM5 million – from 1 July 2025
- RM1 million – RM5 million – from 1 January 2026
3. What This Means for Businesses
Businesses below RM1 million revenue
- No longer fall within the mandatory MyInvois scope from 2026.
- May still adopt e-invoicing voluntarily, for example to align with larger customers, but will not face penalties for not doing so under the current rules.
Businesses at RM1 million and above
- Remain fully subject to the phased e-invoicing mandate and should continue preparing according to their allocated go-live dates.
- Should refer to the latest IRBM e-Invoice Guideline and Specific Guideline to ensure technical and procedural compliance.
In summary, Malaysia has preserved the overall direction of its e-invoicing reform while creating clear breathing space for the smallest enterprises by lifting them above the exemption line at RM1 million.
