LHDNInland Revenue Board of Malaysia (IRBM / LHDN)
Regulatory Reference
What is the Malaysia MyInvois RM1 million exemption threshold?
Effective: 2026-07-01 · Authority: Inland Revenue Board of Malaysia (IRBM / LHDN)
Malaysia's MyInvois e-invoicing mandate has been phased by annual turnover. The threshold was updated so that businesses with annual turnover under RM1 million are fully exempt from mandatory e-invoicing. Businesses earning up to RM5 million must comply by July 2026.
What is the Malaysia MyInvois phased rollout schedule?
Malaysia implemented MyInvois e-invoicing through a phased approach based on annual turnover:
- Phase 1 (August 2024): Large taxpayers with turnover above RM100 million
- Phase 2 (January 2025): Businesses with turnover between RM25 million and RM100 million
- Phase 3 (July 2025): Businesses with turnover between RM5 million and RM25 million
- July 2026: Businesses with turnover up to RM5 million
- Exemption: Businesses with annual turnover under RM1 million are fully exempt
Frequently Asked Questions
- What is the Malaysia e-invoice exemption threshold?
- Businesses with annual turnover under RM1 million are fully exempt from mandatory e-invoicing in Malaysia. Businesses earning up to RM5 million must comply by July 2026.
- What formats does MyInvois accept?
- MyInvois accepts structured e-invoices in XML and JSON formats. PDF invoices are not compliant. Businesses can submit directly to the MyInvois portal or via a Peppol access point.
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