Published: December 2025
Malaysia Introduces New RM1 Million Exemption as e-Invoicing Moves Toward 2026 Rollout Malaysia continues its phased transition to a nationwide CTC-style e-Invoicing model through the MyInvois Platform, covering B2B, B2C and cross-border transactions. The system requires real-time validation by HASiL and applies to invoices, credit notes, debit notes and self-billed transactions, aiming to standardise digital reporting across all sectors.
On 7 December 2025, HASiL announced a significant update: Taxpayers with annual turnover or revenue below RM1 million are now fully exempted from mandatory e-Invoice implementation. This new exemption is the main policy change introduced in the latest guidelines, while other updates focus mostly on clarification and structural clean-up.
The rollout for taxpayers with up to RM5 million turnover remains unchanged and will proceed on 1 January 2026. Importantly, Malaysia will apply an interim relaxation period from 1 January to 30 June 2026, during which enforcement will be eased to support a smooth transition.
