𝐋𝐚𝐭𝐞𝐬𝐭 𝐞-𝐈𝐧𝐯𝐨𝐢𝐜𝐞 𝐅𝐀𝐐 𝐔𝐩𝐝𝐚𝐭𝐞𝐬

1. For companies operating since YA 2022:

✅ If not exempted, e-Invoice must be implemented starting 1 July 2026
✅ If YA2022 revenue is between RM500k–RM1mil, falls under Phase 5 (starts 1 July 2026)
✅ If YA2022 revenue is below RM500k:

• If revenue exceeds RM500k in YA2023–YA2025, e-Invoice starts 1 July 2026
• If revenue only exceeds RM500k in YA2026 or later, implementation begins 1 Jan of the second year after hitting the threshold

2. For companies starting operations in YA2023–YA2025:

✅ Revenue > RM500k: Must implement e-Invoice by 1 July 2026
✅ Revenue < RM500k & fully meets exemption criteria: The taxpayer is fully exempted from implementing e-Invoice.
✅ If threshold is crossed in YA2026 or later: Implement from 1 Jan of the second year after the threshold year

 

3. For companies starting operations in YA2026:

✅ Revenue ≥ RM500k: Implement from 1 Jan 2028
✅ Revenue < RM500k: Exempt from e-Invoice requirement