Malaysia Extends E-Invoicing Deadline
for SMEs to January 2026

The Malaysian Finance Minister has postponed the Phase 3 mandatory e-invoicing rollout for small and medium enterprises (SMEs) by six months, moving the deadline to 1 Januari 2026. This extension affects approximately 240,000 businesses with annual revenues ranging between RM 500,000 and RM 150,000.

The updated e-invoicing implementation timeline is as follows:

• 1 Ogos 2024: Businesses with annual revenue above RM 100 million (~$21M) must comply. A 6-month soft landing period ends 1 February 2025, with no penalties for non-compliance.
• 1 Januari 2025: Mandatory for businesses with annual revenue exceeding RM 25 million (~$5M).
• 1 Julai 2025: Applies to businesses with revenue above RM 500,000.
• 1 Januari 2026: Covers businesses with annual revenue between RM 500,000 and RM 150,000. A 6-month grace period (first half of 2026) ensures no fines for non-compliance.

Businesses with revenue below RM 150,000 remain exempt from e-invoicing requirements. Also, New Guidelines Available: e-Invoice Guideline v4.2 und Specific Guideline v4.1 are now published.