The Malaysian government has announced a deferral of the e-Invoicing implementation for small and medium enterprises with annual sales between RM150,000 and RM500,000. The new enforcement date has been set for 1 January 2026, with a six-month transition period. The decision is announced by the Finance Minister and is expected to benefit over 240,000 SMEs by providing them with more time to adapt to the system. Businesses with annual sales below RM150,000 (such as small food vendors) are exempted from e-Invoicing requirements, affecting 700,000 small traders.
The government is supporting businesses in their transition to e-Invoicing by offering free access to the MyInvois portal and mobile app, alongside nationwide training sessions by the Inland Revenue Board (LHDN).
Since e-Invoicing was introduced in August 2024 for companies with annual revenue above RM100 million, over 25,000 companies have adopted the system, collectively generating 181.3 million e-Invoices.
