The IRBM announced that taxpayers with annual turnovers under MYR 500,000 are temporarily exempt from e-Invoicing.
The Inland Revenue Board of Malaysia (IRBM) announced on 5 June 2025 that taxpayers with annual revenue below MYR 500,000 are temporarily exempt from e-invoicing.
Additionally, the e-Invoice implementation timeline has been updated, deferring implementation for taxpayers with annual revenue up to MYR 5 million.
The decision was made to give taxpayers, primarily micro, small, and medium enterprises, more time to prepare for e-Invoicing. It will be rolled out in phases to ensure a smooth transition. The rollout has been planned carefully, considering revenue thresholds to give taxpayers enough time to adapt.
The updated implementation timeline is as follows:
| Targeted Taxpayers | Implementation Date |
| Taxpayers with an annual turnover or revenue of more than RM 100 million | 1 August 2024 |
| Taxpayers with an annual turnover or revenue of more than RM 25 million and up to RM 100 million | 1 January 2025 |
| Taxpayers with an annual turnover or revenue of more than RM 5 million and up to RM 25 million | 1 July 2025 |
| Taxpayers with an annual turnover or revenue of more than RM 1 million and up to RM 5 million | 1 January 2026 |
| Taxpayers with an annual turnover or revenue of up to RM 1 million | 1 July 2026 |
The IRBM has also released updated guidelines: e-Invoice Guideline Version 4.4 and e-Invoice Specific Guideline Version 4.2 to clarify the revised timelines.
Guideline Version 4.4 states that new businesses starting between 2023 and 2025 with an annual revenue of at least MYR 500,000 must implement e-Invoicing by 1 July 2026.
For businesses starting in 2026 or later, e-Invoice implementation begins on 1 July 2026 or the start date of operations. If the first-year revenue is below MYR 500,000, implementation starts on 1 January of the second year after achieving MYR 500,000 in annual revenue.
Previously, the IRBM) released e-Invoice Guideline Version 4.3 on 18 March 2025.
On 21 February 2025, the IRBM announced updates to e-invoicing guidelines, including revised versions of the e-invoice guideline (version 4.2) and the e-invoice-specific guideline (version 4.1). The updates introduced new deadlines for implementing the national e-invoicing mandate.
