Category: einvoice
MANDARIN – 2026 e-Invoice Update in Malaysia: When Does It Actually Start?
2026 年马来西亚 e-Invoice 最新更新：到底什么时候开始？
图画版
###（实行日期不变，只是宽限期延长）
近期 LHDN 发布了关于 电子发票（e-Invoice） 的最新公告。
不少企业一看到 “延期 / Relaxation” 的字眼，就误以为：
e-Invoice 不用做了。
👉 事实上，这是一个 常见但错误的理解。
我们先把重点说清楚：
✅ e-Invoice 仍然照常在 2026 年 1 月 1 日开始执行
✅ 只是 宽限期（无罚款期）延长至 2027 年 1 月 1 日
✅ 2026 年是「练习年」，不是「不用做的一年」
公司到底什么时候需要开始做 e-Invoice？
是否需要执行 e-Invoice，不能只看年份，而是要同时看以下两个关键因素：
1️⃣ 公司开始营业的年份（Operation Year）
2️⃣ 公司的年营业额（Annual Sales）
以下为目前适用的执行标准说明。
一、2022 年或之前已开始营业的公司
⚠️ 若公司在 2022 年曾更改会计年度，营业额需换算为 12 个月
情况一
2022 年营业额超过 RM1,000,000（RM100 万）
➡️ 必须在 2026 年 1 月 1 日起执行 e-Invoice
情况二
2022–2025 年期间，每一年营业额都未超过 RM1,000,000
➡️ 暂时豁免（Exempted）
二、2023–2025 年期间才开始营业的公司
情况一
在 2023–2025 期间，有任何一年营业额超过 RM1,000,000
➡️ 从 2026 年 7 月 1 日开始执行 e-Invoice
情况二
期间内每一年都未超过 RM1,000,000
➡️ 暂时豁免（Exempted）
2026 年官方 Relaxation Period（一定要知道的重点）
LHDN 针对 2026 年，正式给予企业更大的缓冲空间与操作弹性，重点包括：
1️⃣ e-Invoice Phase 4（年营业额 RM100 万 – RM500 万）
原本的宽限期：6 个月
✅ 延长至 12 个月（无罚款）
2️⃣ 2026 年内允许的简化做法
在 2026 年期间，企业可：
使用 合并电子发票（Consolidated e-Invoice）
Self-Billed e-Invoice 也可合并开立
发票说明（Description）可使用 “Monthly Sales”
👉 目的是让企业先把系统和流程跑顺，而不是一开始就被处罚。
3️⃣ 建材 / 五金行业特别说明
单笔交易超过 RM10,000
➝ 必须开立 独立 e-Invoice其他交易
➝ 可使用 合并电子发票（Consolidated e-Invoice）
这个Announcement真正想传达什么？
这次的 announcement 不是在说「不用做 e-Invoice」，
而是在告诉企业：
👉 你有时间，把流程、系统和内部操作准备好。
真正聪明的老板，
不是想办法拖延或逃避 e-Invoice，
而是 善用 2026 年的缓冲期，把账务流程整理好，
避免未来被追溯、被罚款、甚至被查账。
2026 e-Invoice Update in Malaysia: When Does It Actually Start?
2026 e-Invoice Update in Malaysia: When Does It Actually Start?
中文版
(Implementation Date Remains the Same — Only the Grace Period Is Extended)
Following the latest announcement by LHDN, many businesses mistakenly assume that the extension or “relaxation” means e-Invoice is no longer required.
👉 This is incorrect.
Let’s clarify the key points first:
✅ e-Invoice implementation still starts on 1 January 2026
✅ The penalty-free transition period has been extended until 1 January 2027
✅ 2026 is a “practice year”, not a year where e-Invoice can be ignored
When Is Your Company Required to Implement e-Invoice?
e-Invoice implementation is determined by two key factors:
Your company’s operation year, and
Your annual sales turnover
Below is the current applicable framework.
1. Companies That Started Operations in 2022 or Earlier
⚠️ If your company changed its financial year in 2022, annual sales must be adjusted to a 12-month basis.
Scenario A
Annual sales in 2022 exceeded RM1,000,000 (RM1 million)
➡️ Mandatory implementation from 1 January 2026
Scenario B
Annual sales did not exceed RM1,000,000 for every year from 2022 to 2025
➡️ Temporarily exempted
2. Companies That Started Operations Between 2023 and 2025
Scenario A
Annual sales exceeded RM1,000,000 in any year between 2023 and 2025
➡️ Implementation starts from 1 July 2026
Scenario B
Annual sales did not exceed RM1,000,000 in all those years
➡️ Temporarily exempted
Key Highlights of the 2026 Relaxation Period
LHDN has officially introduced several measures in 2026 to ease implementation and allow businesses sufficient time to adjust.
1️⃣ e-Invoice Phase 4 (RM1 million – RM5 million turnover)
Original penalty-free period: 6 months
✅ Extended to 12 months (no penalties)
2️⃣ Flexibilities Allowed During 2026
Throughout 2026, businesses are allowed to:
Issue Consolidated e-Invoices
Consolidate Self-Billed e-Invoices
Use simplified descriptions such as “Monthly Sales”
The objective is to allow businesses to stabilise their systems and workflows before full enforcement.
3️⃣ Special Industry Rule: Building Materials & Hardware Suppliers
Single invoice above RM10,000
➝ Must issue an individual e-InvoiceOther transactions
➝ Allowed to issue Consolidated e-Invoices
What Does This Announcement Really Mean?
This announcement does not mean e-Invoice is optional.
Instead, it means:
👉 Businesses are given additional time to prepare, refine processes, and ensure compliance.
Smart business owners are not looking for ways to avoid e-Invoice —
they use the 2026 transition period to organise systems, accounting processes, and internal controls properly, avoiding future penalties or audit risks.
4 things you need to know about Self-billed e-Invoice in Malaysia
4 things you need to know about Self-billed e-Invoice in Malaysia
In Malaysia’s e-invoice framework, a Self-billed e-Invoice is a document issued by the Buyer (the person making the payment) rather than the Supplier. This is mandatory for specific transactions where the supplier is unable or not required to issue a validated e-invoice.
As of January 2026, here is the guide for handling Self-billed e-invoices.
1. When to Issue a Self-Billed e-Invoice
You must issue a self-billed e-invoice in the following scenarios:
2. Key Data Requirements
Unlike a standard invoice, the Buyer is the Issuer. You will need:
Supplier Information: Full legal name, address, and TIN (Tax Identification Number).
Note: For foreign suppliers, use the placeholder TIN: EI00000000030.
Buyer Information: Your own company details (automatically populated in the portal).
Transaction Details: Classification code, product description, quantity, unit price, and tax rate.
Customs Reference: For imports, include the Customs Form No. 1 or 9 (if applicable).
3. The Issuance Process (Step-by-Step)
You can issue these through the MyInvois Portal or an integrated API/Accounting Software.
Select Document Type: Choose Self-Billed Invoice (Document Type Code: 02).
Input Details: Enter the supplier's details. If they are a non-business individual, use their IC/Passport number.
Submission: Submit the document to IRBM (LHDN) for real-time validation.
Validation: LHDN issues a Unique Identifier Number (UIN) and a QR code.
Sharing: Once validated, you should share the human-readable version (PDF) with the supplier for their records.
4. Important Rules for 2026
Exemption Threshold: If your annual revenue is below RM1 million, you are generally exempt from issuing e-invoices until Phase 5 (July 2026).
Consolidation Limit: Effective 1 January 2026, any transaction exceeding RM10,000 cannot be consolidated; it must have an individual self-billed e-invoice.
Comparison: Standard vs. Self-Billed
Disclaimer:
The information shared in this post is for general educational and reference purposes only. It does not constitute professional advice. Regulations and requirements may change from time to time. For guidance specific to your situation, please consult with our firm or a qualified professional.
Supplier Information: Full legal name, address, and TIN (Tax Identification Number).
Note: For foreign suppliers, use the placeholder TIN: EI00000000030.
Buyer Information: Your own company details (automatically populated in the portal).
Transaction Details: Classification code, product description, quantity, unit price, and tax rate.
Customs Reference: For imports, include the Customs Form No. 1 or 9 (if applicable).
Select Document Type: Choose Self-Billed Invoice (Document Type Code: 02).
Input Details: Enter the supplier's details. If they are a non-business individual, use their IC/Passport number.
Submission: Submit the document to IRBM (LHDN) for real-time validation.
Validation: LHDN issues a Unique Identifier Number (UIN) and a QR code.
Sharing: Once validated, you should share the human-readable version (PDF) with the supplier for their records.
Exemption Threshold: If your annual revenue is below RM1 million, you are generally exempt from issuing e-invoices until Phase 5 (July 2026).
Consolidation Limit: Effective 1 January 2026, any transaction exceeding RM10,000 cannot be consolidated; it must have an individual self-billed e-invoice.
6 types of income and expenses no need e-Invoice
你是否也曾被繁琐的电子发票流程弄得头疼不已？😥
Have you ever been frustrated by the cumbersome e-Invoice process? 😥
别担心，我们为你整理了一份简单明了的清单，这六种收入和开销无需纠结开e-invoicing：
Don't worry, we've compiled a straightforward list for you. Here are six types of income and expenses that you don't need to worry about invoicing:
1️⃣ Salary income 💰
2️⃣ Pension 💼
3️⃣ Alimony 👨👩👧👦
4️⃣ Dividend distribution 📈
5️⃣ Zakat contributions 🌙
6️⃣ Scholarships 🎓
5 Things You Need to Know about e-Invoice!
老板们，你做好应付e-Invoicing的准备了吗？
Entrepreneurs, are you ready for e-Invoicing?
在寻找方案之前，不妨简单了解关于e-Invoicing，才能更好的选择解决方案！
Before searching for solutions, it might be helpful to have a basic understanding of e-Invoicing in order to make a better choice of solutions!
What is e-Invoice?
An e-Invoice converts traditional hardcopy transaction documents into digital format.
- It contains the same basic information as traditional documents, such as detailed information about the supplier and buyer, product descriptions, quantities, untaxed prices, tax amounts, and total amounts.
e-Invoice Format
1. An e-Invoice is a file created in the format specified by IRBM that can be automatically processed by relevant systems : JSON & XML
2. The format is not PDF, DOC, TXT, EML, JPG
Scenarios requiring e-Invoice to be issued:
e-Invoices are required in these two scenarios: proof of income and proof of expenses.
How to upload e-invoice ?
There are two (2) options for the e-Invoice transmission mechanisms for taxpayers selection:
1. MyInvois Portal
2. Application Programming Interface (API)
The Golden 72 Hours
If errors are discovered after uploading the e-Invoice, what should be done?
1. Businesses/buyers can cancel the e-Invoice themselves within 72 hours of uploading, provided they provide valid reasons.
2. If errors are discovered after 72 hours, a new e-Invoice will need to be issued for adjustments.
