Malaysia Reassesses e-Invoicing Mandate for Small Businesses

Malaysia’s transition to nationwide e-invoicing continues in phases, but the next stage targeting small and medium-sized businesses is now under review. Due to growing concerns about these taxpayers’ readiness, the government is considering a potential adjustment to the scheduled implementation date.

The revised rollout schedule, based on annual revenue thresholds, is presented in the table below. This adjustment is intended to provide businesses with sufficient time to prepare and comply with the mandate.To support a smoother onboarding process, each phase includes a six-month “soft launch” period, during which enforcement is relaxed and businesses are allowed to issue consolidated e-invoices