07/09/2026
📢 E-INVOICE LATEST UPDATE | 4 SEPTEMBER 2026
Here are some key updates businesses should take note of:
✅ RM3 Million Exemption
Taxpayers with annual turnover or revenue below RM3 million may be exempt from e-Invoice, subject to the applicable conditions.
⚠️ The exemption does not apply to everyone below RM3 million. Certain taxpayers may still be required to implement e-Invoice, including those involving corporate/non-individual shareholders, subsidiary or holding company relationships, and certain related companies or joint ventures.
📅 Extended Interim Relaxation Period
For taxpayers under the 1 January 2026 / 1 July 2026 implementation dates, the interim relaxation period has been extended until 31 December 2027.
📝 e-Invoice SVDP
The Special Voluntary Disclosure Programme (SVDP) runs from 7 July 2026 to 31 December 2027, allowing taxpayers to regularise identified e-Invoice non-compliance.
🏪 Sole Proprietors
The RM3 million threshold is determined based on the combined turnover/revenue of all sole-proprietorship businesses owned by the same individual.
⏸️ Already started e-Invoice?
An eligible taxpayer below RM3 million who has already implemented e-Invoice may stop immediately, without a separate application or LHDN approval.
📈 What if you reach RM3 million later?
Generally, e-Invoice implementation will commence on 1 January of the second year following the YA in which the RM3 million threshold is reached.
Example: Threshold reached in YA2026 → implementation from 1 January 2028.
❗ Important: Once the mandatory implementation year has been determined, subsequently falling below RM3 million will not restore the exemption.
Businesses should review their turnover, ownership structure and related-company relationships carefully to determine whether they qualify for the exemption.
For general information only. Eligibility should be assessed based on the applicable LHDN e-Invoice guidelines and FAQs.
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