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e-Invoice LHDN 2026: does your small business need it?

By Underpixel Studio · 17 Oct 2026 · 4 min read

e-Invoice is one of the most searched business topics in Malaysia, and the rules have changed several times. Here is where it stands, in plain words.

The timeline

LHDN (IRBM) is bringing in e-Invoice in phases, by yearly turnover or revenue:

  • Above RM100 million: from 1 August 2024
  • RM25 million to RM100 million: from 1 January 2025
  • RM5 million to RM25 million: from 1 July 2025
  • Up to RM5 million: from 1 January 2026

Who is exempt

According to LHDN's implementation timeline page (updated 30 August 2026), businesses with a yearly turnover or revenue of less than RM3 million are exempted from e-Invoice. Many small businesses fall below that line.

These rules have changed more than once. Always check the latest e-Invoice guideline on hasil.gov.my or ask your accountant before you decide. This article is general information, not tax advice.

Exempt? Tidy invoices still pay off

Even if you do not need e-Invoice yet, invoices kept in WhatsApp chats, Excel files and paper are hard to find when a customer asks, and hard to total at month end. Growing businesses also cross the threshold faster than they expect.

  • Number every quotation and invoice the same way.
  • Keep customer details in one place, not in chat history.
  • Know at a glance who has paid and who has not.

A simple online quotation and invoice tool, built around how your team already works, does all three. If you later need e-Invoice, your records are already in order.

yourbusiness.my/invoices
An invoice in a simple invoice tool, with a green box saying all e-Invoice fields are complete
Example invoice tool, with sample data. Every invoice is checked for the details LHDN asks for, and one button fills LHDN's official MyInvois batch template.

Still doing invoices in Excel or WhatsApp?

We build simple quotation and invoice tools that fit how you work. They are e-Invoice ready: one button fills LHDN's official MyInvois batch template. Tell us your process and we reply with a fixed price.

See the invoice system
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