Malaysia has revised its e-invoicing rollout under IRBM Guideline v4.5, delaying full mandatory implementation to 1 July 2026. Businesses with turnover up to RM5 million will start e-invoicing on 1 January 2026, with a six-month soft-launch period before full enforcement. The update also clarifies obligations for new businesses, setting compliance dates based on commencement year and revenue thresholds. Overall, the changes establish a phased transition that supports smaller and newly established taxpayers while confirming the move to mandatory e-invoicing.
Malaysia Delays Mandatory E-Invoicing Rollout for All Businesses to July 1, 2026
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Author: Ljubica Blagojević
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Content accuracy validation date:
19.12.2025
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For taxpayers with annual turnover or revenue up to RM5 million, e-invoice obligations will begin on 1 January 2026, but a six-month interim relaxation (“soft launch”) will apply until 30 June 2026, allowing businesses to adjust before full enforcement starts on 1 July 2026.
The guidance also clarifies rules for new businesses. Companies established between 2023 and 2025 with annual turnover of at least RM1 million will be required to comply from 1 July 2026. Businesses commencing from 2026 onward must implement e-invoicing from 1 July 2026 or from their commencement date, whichever is later. If a newly established business does not exceed RM1 million in its first year, e-invoicing becomes mandatory on 1 January of the second year after the threshold is reached.
Overall, the revised guidelines signal a clear but phased move toward mandatory e-invoicing, balancing regulatory certainty with practical transition support for smaller and newly established taxpayers.
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