
05/06/2025
The government has announced revised deadlines for the implementation of mandatory e-invoicing, particularly for businesses with annual revenue below RM5 million.
In a statement today, the Inland Revenue Board (LHDN) said the Ministry of Finance has approved a new phased approach with updated timelines.
Under the revised plan:
• Phase III: Taxpayers with annual income or sales between RM5 million and RM25 million will be required to adopt e-invoicing from July 1, 2025.
• Phase IV: Those earning between RM1 million and RM5 million will now begin mandatory e-invoicing on January 1, 2026, a deferral from the earlier date of July 1, 2025.
• Phase V: Businesses with annual income or sales below RM1 million will see implementation deferred to July 1, 2026.
LHDN said the adjustments aim to give smaller businesses more time to prepare for the transition.