Malaysia has delayed mandatory MyInvois e-invoicing for businesses with RM1m–RM5m (€190k – €980k) turnover to 1 January 2027, with an extended penalty-free transition, citing readiness and cost concerns. This follows the increase of the exemption threshold to RM1 million, which removes smaller businesses from the scope and cancels the RM500k–RM1m rollout. Larger taxpayers remain on the existing timeline, while consolidated e-invoicing will expand to retail and building materials.
Malaysia Postpones Mandatory E-Invoicing to 2027
Public
Other countries
Author: Ljubica Blagojević
Category:
General information
Views:
38
Content accuracy validation date:
16.01.2026
Content accuracy validation time:
08:11h
- Latest update: one-year delay and extended penalty-free period
On 5 January 2026, Malaysia confirmed that mandatory e-invoicing for businesses with annual turnover between RM1 million and RM5 million (€190k–€980k) has been postponed by 12 months, moving the start date from 1 January 2026 to 1 January 2027.
The announcement explicitly refers to an extended penalty-free transition period for this segment.
The stated reasons are readiness concerns among affected businesses and implementation cost pressures.
At the same time, the government announced an expansion of consolidated e-invoicing, extending eligibility to the retail and building materials sectors.
- Why this matters: interaction with the RM1 million threshold change
This postponement must be read together with a December 2025 policy change, under which the mandatory e-invoicing threshold was increased from RM500,000 to RM1 million in annual turnover.
As a result:
- Businesses below RM1 million are now fully outside the mandatory scope.
- The previously anticipated rollout wave for the RM500,000–RM1 million segment is effectively cancelled.
- Implementation waves are simplified and consolidated, reducing short-term compliance pressure on smaller taxpayers.
- Updated rollout snapshot
Following the postponement, the revised MyInvois rollout timeline is
- RM100 million—in scope since 1 August 2024
- RM25 million – from 1 January 2025
- RM5 million – from 1 July 2025
- RM1 million–RM5 million—now 1 January 2027, with a soft-launch/extended transition approach
- What to expect next
Two immediate outcomes are now clear:
- Mandatory e-invoicing for RM1m–RM5m businesses is deferred to 1 January 2027, with a longer, penalty-free transition.
- Consolidated e-invoicing will expand to cover retail and building materials.
Overall, smaller and mid-sized businesses gain additional preparation time, while Malaysia continues the phased rollout of MyInvois without changing the obligations already in force for larger taxpayers.
Other news from Other countries
Hong Kong Mandates Electronic Filing for Pillar Two Top-Up Tax Starting January 2026
Public
Other countries
Author: Ljubica Blagojević
Other countries
Author: Ljubica Blagojević
Inland Revenue Department confirmed that Pillar Two top-up tax filings in Hong Kong will be mandatory via an electronic portal from January 2026. In-scope Part 4AA entities must submit notifications and returns through the new Pillar Two Portal, accessed via the Business Tax Portal (BTP), using an organisational e-cert with AEOI functions. While Pillar Two applies to fiscal years starting 1 Januar... Read more
Challenges in Managing Electronic Invoices in Vietnam
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
Strengthening management through stricter enforcement, advanced technology, and increased awareness of tax laws is essential to prevent fraud effectively and protect revenue. Current laws impose administrative or criminal penalties for illegal invoice trading/use, based on severity. Decree No. 310/2025/ND-CP (amending Decree 125/2020/ND-CP), effective January 16, 2026, expands violation scope, cl... Read more
New Simplified VAT Framework Introduced for Small Businesses in Chile
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
From January 1, 2026, Chile simplifies VAT for small businesses, allowing fixed monthly payments if qualifying criteria and application procedures are met. With effect from January 1, 2026, the Chilean tax authority has simplified the VAT taxation regime for small taxpayers. This simplifies their tax obligations by enabling qualified small businesses to pay a fixed monthly VAT based on their sales... Read more
Accredited Service Provider (ASP): The Trust Anchor in UAE's E-Invoicing
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
An Accredited Service Provider (ASP) is crucial for businesses in the UAE’s digital tax system, holding exclusive authority to obtain clearance from the Federal Tax Authority (FTA). Unlike standard ERP software, ASPs provide secure transmission and validation, serving as intermediaries in the Peppol-based 5-Corner Model for e-invoicing. Their core responsibilities include transforming raw data int... Read more
Understanding VAT Rates in Vietnam
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
VAT in Vietnam is applied to goods and services, with rates of 0%, 5%, and 10% depending on the product category. A temporary reduction to 8% is enacted until December 31, 2026, except in certain sectors. Exemptions include agricultural products, items with low annual revenue, and specific services. Businesses must properly manage VAT rates to avoid penalties, file declarations monthly or quarterl... Read more
Malaysia Tightens E-Invoicing Validation Rules for Data Quality
Public
Other countries
Author: Ljubica Blagojević
Other countries
Author: Ljubica Blagojević
Malaysia’s Inland Revenue Board (IRBM) is strengthening e-invoicing validation rules by introducing stricter format, length, and code requirements for main invoice fields to improve data quality. Businesses must update their invoicing and ERP systems to avoid rejections, with the changes effective in Sandbox from 15 December 2025 and in Production from 9 January 2026. The updated rules impose form... Read more