Malaysia Extends E-Invoicing Deadline
pour 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 1er janvier 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 August 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 January 2025: Mandatory for businesses with annual revenue exceeding RM 25 million (~$5M).
• 1 juillet 2025: Applies to businesses with revenue above RM 500,000.
• 1er janvier 2026: Covers businesses with annual revenue between RM 500,000 and RM 150,000. A Période de grâce de 6 mois (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 et Specific Guideline v4.1 are now published.