Malaysian taxpayers up to RM5 million keep consolidated e-Invoicing until 31 December 2027
This page records one dated change. For the rules in Malaysia as they stand today, see the Malaysia guide →
- Jurisdiction
- Malaysia
- Tax
- SST
- Change type
- E-invoicing
- Status
- In force
- Impact
- Plan ahead
- Effective
- 31 December 2027
- Authority
- Lembaga Hasil Dalam Negeri Malaysia (HASiL)
- Systems
- Invoicing, ERP
- Verified
- Fetched from official source · high confidence
Malaysian taxpayers with annual turnover or revenue up to RM5 million, in both the 1 January 2026 and 1 July 2026 e-Invoice implementation groups.
Malaysian taxpayers with turnover up to RM5 million may continue to use the consolidated e-Invoice treatment under the interim relaxation until 31 December 2027, rather than moving to per-transaction e-invoicing from 1 July 2026 as previously reported.
InvoicingERP
Correction to the Malaysia entry in issue 2026-W26, which stated that the MyInvois relaxation period for taxpayers with annual turnover between RM1 million and RM5 million ended on 30 June 2026 and that those taxpayers faced no further grace from 1 July 2026. The Inland Revenue Board's e-Invoice general FAQ (question 104, document updated 5 May 2026) states that taxpayers with annual turnover or revenue of up to RM5 million — covering both the 1 January 2026 and the 1 July 2026 implementation dates — have an interim relaxation period running until 31 December 2027. The same position appears in Section 16 of the e-Invoice Specific Guideline.
What changed in detail
Taxpayers with annual turnover or revenue of up to RM5 million may continue to use the consolidated e-Invoice treatment under the interim relaxation period, which runs until 31 December 2027. This covers both the 1 January 2026 and the 1 July 2026 implementation dates.
The position is stated at question 104 of the Inland Revenue Board’s e-Invoice general FAQ (document updated 5 May 2026) and again at Section 16 of the e-Invoice Specific Guideline.
This corrects the earlier reading that the relaxation for the RM1 million to RM5 million band ended on 30 June 2026 and that those taxpayers moved to per-transaction e-invoicing from 1 July 2026 with no further grace.
What it means
The practical effect is eighteen extra months of consolidated invoicing for the band that was about to lose it. If a project was scoped to deliver per-transaction e-invoicing by July 2026 on the strength of the earlier reading, the deadline is not July 2026 — it is the end of 2027.
That is worth re-checking rather than assuming, because the relief sits in an FAQ and a guideline rather than in the legislation, and both are revised in place. Note the version you relied on.
Proof
an annual turnover or revenue of more than RM5 million and up to RM25 million 1 July 2025 to 31 December 2025 Taxpayers with an annual turnover or revenue of up to RM5 million i) 1 January 2026 implementation date ii) 1 July 2026 implementation date Until 31 December 202 7 105. Following the release of Income Tax (Issuance of Electronic I
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