📢 Important E-Invoice Update: E-Invoice Exemption Threshold Increased to RM3 Million
The Inland
Revenue Board of Malaysia (IRBM) has announced that the e-Invoice exemption
threshold has been increased from RM1 million to RM3 million, effective 1
September 2026.
Taxpayers
with annual turnover or revenue of less than RM3 million are generally
exempt from e-Invoice implementation, including the applicable self-billed
e-Invoice requirements, subject to the relevant exemption criteria.
For
taxpayers with annual turnover or revenue of RM3 million or more:
- YA2023 to YA2025: e-Invoice implementation is
required from 1 July 2026.
- YA2026 onwards: e-Invoice implementation will commence on 1 January of the second year following the relevant YA.
Useful
References:
·
IRBM
e-Invoice Guidelines: IRBM
e-Invoice Guidelines
·
IRBM
e-Invoice Specific Guideline: Download
Guideline