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
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Author: Ljubica Blagojević
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Content accuracy validation date:
16.01.2026
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- 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.
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