Malaysia’s e-Invoicing mandate (MyInvois, run by LHDN) is rolling out in phases based on a business’s annual turnover. Here is who has to comply, by when, plus the exemption for the smallest businesses and the grace period that eases each phase in.
The MyInvois rollout timeline
| Phase | Starts | Annual turnover / revenue |
|---|---|---|
| Phase 1 | 1 August 2024 | Above RM100 million |
| Phase 2 | 1 January 2025 | RM25 million to RM100 million |
| Phase 3 | 1 July 2025 | RM5 million to RM25 million |
| Phase 4 | 1 January 2026 | RM1 million to RM5 million |
| Phase 5 | 1 July 2026 | Up to RM1 million (above the exemption) |
Exemption: businesses with annual turnover below RM500,000 are currently exempt from e-Invoicing until further notice.
What being in a phase means
From your phase’s start date, your sales must be issued as e-Invoices validated through MyInvois, not just an ordinary invoice. The validated e-Invoice is what your customer relies on, and what supports your tax position.
The grace period
For the first 6 months of your phase, LHDN lets you issue a consolidated e-Invoice for your transactions and will not penalise non-compliance, provided you consolidate. It is breathing room to get your process right, not a reason to wait: businesses that start early have the smoothest go-live.
How to get ready
- Register your business on the MyInvois portal and get your taxpayer details in order (TIN, registration).
- Make sure your system can issue validated e-Invoices and capture buyer details where required.
- Decide how you will handle everyday cases: consolidated invoices for small sales, credit notes, and receiving e-Invoices from suppliers.
How Cloudby helps
e-Invoicing is built into Cloudby, and the point is control without the complexity. Every document gives you a simple choice of how to handle it: Create it as an e-Invoice, Attach it to an existing portal record, Defer it to prepare now and issue later, or Consolidate small sales into one month-end submission. Confirm an invoice and it goes to MyInvois in real time; if something changes you can detach and reissue, and inbound e-Invoices from suppliers land in the same command centre. Our e-Invoice (MyInvois) guide walks through each of these, and the e-Invoice reference explains how it fits the tax picture.
For the current rules, exemptions and glossary, see the e-Invoice compliance reference.
Timeline reflects the LHDN / IRBM implementation schedule as revised in mid-2025. The schedule and thresholds have been revised before and may change again; confirm your exact phase and the current exemption on the MyInvois portal or with LHDN before acting.