Malaysia tritt in eine neue Phase der Steuerreform ein

The Inland Revenue Board of Malaysia (HASIL) has officially launched two major tax initiatives starting January 1, 2026, as part of the nation’s digital transformation agenda. The rollout includes Phase 4 of e-Invoicing and Phase 1 of the Stamp Duty Self-Assessment System (STSDS).

Phase 4 e-Invoicing Implementation The mandate now extends to taxpayers with annual incomes or sales of up to RM5 million. To support smaller businesses, those with annual sales below RM1 million are currently exempted from mandatory implementation to allow them time to strengthen their economic position before fully transitioning. Current data shows that over 843 million e-Invoices have already been recorded by 113,800 taxpayers nationwide.

Support for Small Businesses HASIL provides the MyInvois Portal and MyInvois e-POS platform free of charge to help businesses reduce operational costs. Furthermore, businesses that register and utilize the MyInvois e-POS system between January 1 and June 30, 2026, are eligible to receive a free receipt printer.

Modernization of Stamp DutyThe legacy STAMPS system was officially terminated on December 31, 2025. All stamping matters have been migrated to the new e-Duti Setem system as of January 1, 2026. Taxpayers and agents are urged to ensure they have a Tax Identification Number (TIN) or Digital Certificate to access the new services through the MyTax portal.

https://www.hasil.gov.my/media/oz1nsfua/20251231-kenyataan-media-hasil-reformasi-percukaian-negara-melangkah-ke-fasa-baharu.pdf