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Malaysia e-Invoicing

Updated 15 February 2026

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In-depth mandate analysis, timeline, exemptions, and vendor selection

B2B

phased

since 1 August 2024

Phased mandatory implementation based on annual revenue thresholds. Taxpayers with annual turnover below RM1,000,000 are exempt.

B2C

mandatory

since 1 August 2024

Mandatory for all B2C transactions through MyInvois system. Individual e-invoices required for transactions >RM10,000 from January 1, 2026.

B2G

mandatory

since 1 August 2024

B2G transactions via MyInvois with real-time validation.

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Exemptions

Small Business Grace Period

Taxpayers with annual turnover up to RM5 million have until December 31, 2026 to issue consolidated e-invoices without penalties per e-Invoice Specific Guideline v4.6 .

Micro Business Exemption

Businesses with annual revenue below RM1,000,000 are exempt from mandatory e-invoicing requirements per the e-Invoice Implementation Timeline (updated December 7, 2025).

Standards:

UBL 2.1 format (XML or JSON)

55 mandatory data fields

Supported Formats:

UBL 2.1 XML/JSON with digital signatures using IRBM Digital Certificate

Clearance Model:

Continuous Transaction Control (CTC) via MyInvois system with real-time validation; QR code generation for validated invoices

Archiving Requirements:

7 years retention per Income Tax Act 1967 Section 82; MyInvois portal retains only 2 years - businesses must maintain own archives; XML/JSON format with digital signatures required.

N/A

No SAF-T implementation; Malaysia uses MyInvois real-time validation system with continuous transaction control model

Phase 1: Large taxpayers (>RM100M revenue)

1 August 2024

Large businesses

Mandatory e-invoicing for businesses with annual turnover >RM100 million.

Phase 2: Medium-large taxpayers (RM25-100M)

1 January 2025

Medium-large businesses

Expansion to businesses with annual turnover RM25-100 million.

MyInvois 2.1 guidance issued

6 April 2025

Technical update

IRBM issued new guidance including API revisions, FX notes, and validation changes.

Phase 3: Medium taxpayers (RM5-25M)

1 July 2025

Medium businesses

Expansion to businesses with annual turnover RM5-25 million.

Currency exchange rate requirements

1 September 2025

Technical compliance

Mandatory currency exchange rate element for non-MYR invoices.

Exemption threshold raised to RM1 million; Phase 5 cancelled

7 December 2025

National

PM announced e-invoicing exemption threshold raised from RM500,000 to RM1,000,000. Previously planned Phase 5 (July 2026) for micro taxpayers cancelled. Confirmed on e-Invoice Implementation Timeline .

Phase 4: All taxpayers (>RM1M) + Individual invoice requirements

1 January 2026

Small businesses

Expansion to all businesses with annual turnover exceeding RM1,000,000; individual e-invoices mandatory for transactions >RM10,000.

e-Invoice Guideline v4.6: Consolidated Invoice Updates

5 January 2026

Technical compliance

IRBM released e-Invoice Specific Guideline v4.6 with two key changes: (1) Construction material wholesalers/retailers may now issue consolidated e-invoices unless buyer requests individual invoices; (2) Grace period until December 31, 2026 for taxpayers with annual turnover up to RM5 million to issue consolidated e-invoices without penalties.