Confused by yesterday’s big news about the 2026 e-Invoice?
Don’t worry, we’ve compiled the official updates so you can understand the key points at a glance!
Official Highlights from LHDN
1. Transition Period Extended to 12 Months
- From 1 January 2026 to 31 December 2026
- During this period, no penalties will be imposed if businesses follow the relaxed rules
- Pls take note: The official implementation date is still 1 January 2026, not postponed to 2027
2. Consolidated e-Invoices Allowed
- Businesses can issue a single consolidated e-Invoice for all transactions in a month
- Applies even when buyers request an e-Invoice or for certain self-billed invoices
- Pls take note：Submission is still once per month (generally by the 7th of the following month)
3. Simplified Product/Service Description
- The “Product/Service Description” field can now include any reasonable transaction description
- Easier to fill, fewer errors rejected by the system
4. Special Rules for Construction Material Suppliers
- Wholesalers and retailers can use consolidated e-Invoices
- 注意：Only required to issue individual e-Invoices if: Single transaction exceeds RM10,000, or Buyer specifically requests an e-Invoice
Summary
e-Invoice Phase 4 will be implemented as planned in 2026, but the government provides a full-year transition period. Businesses can use this time to adjust processes and get familiar with the system, reducing compliance pressure significantly.
**Last updated on 06.01.2026
(201706002678 & AF 002133)