PETALING JAYA: The Inland Revenue Board (LHDN) announced revised e-invoicing deadlines for Malaysian businesses. Phase IV, for taxpayers with annual income or sales between RM1 million and RM5 million, is deferred to Jan 1, 2026, from July 1, 2025. Phase V, for those up to RM1 million, is postponed to July 1, 2026. Businesses with income or sales below RM500,000 are temporarily exempt. Phase III, covering RM5 million to RM25 million, begins July 1, 2025. LHDN acknowledged MSMEs’ preparation challenges, allowing consolidated e-invoices during the grace period without prosecution for non-compliance.
E-Invoicing
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