📅 LHDN Phased Rollout — Updated March 2026

Malaysia E-Invoicing
Rollout Timeline

LHDN is rolling out mandatory MyInvois e-invoicing in four phases based on annual revenue. Find your phase, understand your deadline, and know exactly what to prepare.

4Rollout phases
Aug 2024Phase 1 started
Jan 2026Phase 4 active
RM1MCurrent threshold
7 yrsRecord retention

LHDN MyInvois Phased Rollout at a Glance

E-invoicing compliance is mandatory and tied to your business's annual revenue. Use the timeline below to find where you stand today.

1 Aug
2024

> RM100 Million

1 August 2024

Completed
1 Jan
2025

RM25M – RM100M

1 January 2025

Completed
1 Jul
2025

RM5M – RM25M

1 July 2025

Completed
1 Jan
2026

RM1M – RM5M

1 January 2026

Active Now
TBD

< RM1 Million

Currently Exempted

Exempted

Each Phase Explained

Click into each phase for full details on compliance scope, what was required, and what businesses in each bracket needed to prepare.

Phase 1
1 August 2024
Annual Revenue > RM100 Million

The largest Malaysian businesses were first to go live. These companies typically had dedicated IT teams and were able to integrate directly with MyInvois via API. Pilot testing began earlier in 2024 under LHDN guidance.

✓ Completed
Phase 2
1 January 2025
Annual Revenue RM25M – RM100M

Mid-to-large enterprises in the RM25M–RM100M revenue bracket were brought into scope. Most had modern ERP or accounting software and were able to connect via API or middleware solutions.

✓ Completed
Phase 3
1 July 2025
Annual Revenue RM5M – RM25M

Growing SMEs in the RM5M–RM25M range required more hands-on implementation support. Many needed accounting software upgrades or middleware to handle API submission. Field mapping and staff training became critical at this stage.

✓ Completed
Phase 4 — Active Now
1 January 2026
Annual Revenue RM1M – RM5M

As of 1 January 2026, all businesses with annual revenue between RM1M and RM5M must issue validated e-invoices through MyInvois. This includes sole proprietors, partnerships, and Sdn Bhd companies. Compliance is mandatory — non-compliance may result in penalties.

● Active Now
Exempted (For Now)
No Deadline Yet
Annual Revenue < RM1 Million

Businesses with annual revenue below RM1 million are currently exempt. However, LHDN may revise this threshold. Micro businesses that are part of a larger group or have multiple business registrations should verify their obligations independently.

Exempt — verify with LHDN

What to Do Before Your Deadline

If your business revenue falls within an active phase and you have not yet implemented MyInvois e-invoicing, here is what you need to do — in order.

Step 1: Confirm Your Revenue Threshold

Your obligation is based on your business's annual revenue as assessed by LHDN. If you are unsure which phase applies to you, check your latest financial statements or consult your accountant. Businesses that are sole proprietorships or part of a corporate group may have different obligations that need individual assessment.

Note: Always verify your exact compliance obligations directly with LHDN or a qualified tax professional. Revenue thresholds and timelines may change.

Step 2: Assess Your Current Invoicing System

Before implementing MyInvois, understand how your current invoices are generated:

  • Are you using accounting software (AutoCount, QuickBooks, Xero, SQL)? Check if it supports MyInvois API.
  • Are you using spreadsheets or manual invoices? You will need to either upgrade your software or use the MyInvois portal for manual submission.
  • Do you issue high volumes of invoices per month? API or middleware integration will save significant time.

Step 3: Choose Your Submission Method

LHDN allows two main approaches to submit e-invoices to MyInvois:

  • Manual portal submission — log into the MyInvois portal and enter invoice data directly. Suitable for low transaction volumes.
  • API integration — connect your accounting software directly to MyInvois for automated, real-time submission. Recommended for most businesses.
  • Middleware — third-party connectors that sit between your software and MyInvois, useful when direct API is not supported. Note: middleware can be expensive.

Step 4: Map Your Invoice Fields

MyInvois requires up to 55 structured data fields per invoice. Your current invoice templates may use different field names or formats. A field-mapping exercise ensures your data exports match exactly what LHDN expects. Missing or incorrectly mapped fields will cause validation failures.

Step 5: Train Your Team

Your finance, accounts, and billing staff need to understand how to:

  • Generate and submit e-invoices through the new system
  • Handle validation errors and rejections within the 72-hour window
  • Archive and retrieve validated e-invoices for audit purposes

Step 6: Test Before Going Live

LHDN provides a sandbox environment for testing MyInvois submissions before going live. Use this to validate your field mapping, test error handling, and ensure your integration works end-to-end before your compliance deadline.

Need help with implementation? A qualified Malaysian accounting and e-invoicing specialist can handle all six steps for you — from gap analysis through to staff training — with a clear, fixed-price quote. View available services →

Phase Readiness Summary

A quick-reference summary of what each phase of the MyInvois rollout means for your business status today.

Phase Deadline Revenue Bracket Status API Integration Typical?
Phase 11 Aug 2024> RM100 Million ✓ CompletedYes — direct API
Phase 21 Jan 2025RM25M – RM100M ✓ CompletedYes — API or middleware
Phase 31 Jul 2025RM5M – RM25M ✓ CompletedYes — often needs setup
Phase 41 Jan 2026RM1M – RM5M ● Active NowPortal or API
ExemptedTBD< RM1 Million Currently exemptN/A

Get Your Business MyInvois-Ready Today

If your business falls in Phase 4 (RM1M–RM5M) and you haven't yet implemented e-invoicing, you need to act now. Our specialists can assess your situation and get you compliant quickly.

No commitment required. Free gap assessment and fixed-price quote.