LHDN Revises E-Invoicing Deadlines for Businesses Earning Under RM5 Million

The Inland Revenue Board (LHDN) has announced a revised timeline for e-Invoice implementation. Taxpayers with annual income between RM1 million and RM5 million will now begin on Jan 1, 2026, while those below RM1 million will start on July 1, 2026. Taxpayers earning below RM500,000 are exempted. The changes aim to support MSMEs in overcoming legal and technical challenges. A six-month grace period applies to each phase, allowing consolidated e-Invoices without individual transaction invoices. However, from Jan 1, 2026, individual e-Invoices are mandatory for sales exceeding RM10,000.

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