Malaysia's LHDN (IRBM) is rolling out mandatory e-invoicing in phases by annual turnover: large businesses (above RM100M) started August 2024, RM25M–100M in January 2025, and businesses between RM1M and RM5M joined from January 1, 2026. Every invoice must be validated by the tax authority's MyInvois system before it reaches your customer.
What to do
1
Confirm your exact phase using your audited turnover figures
2
Register on the MyInvois portal and complete your business profile (TIN, MSIC code)
3
Run test invoices in the sandbox before switching your live billing
Risk if ignored: RM200 to RM20,000 per non-compliant invoice under Section 82C of the Income Tax Act 1967 (enforcement timing varies by phase).
✓ Verified against sources on 2026-08-09 · updated when the regulation changes