RM100 million and above
1 August 2024, live
The first cohort: very large taxpayers. Mandatory since the date above. If your annual turnover crosses RM100M, MyInvois submission is already a hard requirement for every invoice you issue.
LHDN phases e-Invoice implementation by annual turnover or revenue. The current timeline was updated by LHDN on 7 December 2025; taxpayers below RM1 million are exempt, subject to the official eligibility rules.
1 August 2024, live
The first cohort: very large taxpayers. Mandatory since the date above. If your annual turnover crosses RM100M, MyInvois submission is already a hard requirement for every invoice you issue.
1 January 2025, live
Mid-large enterprises. Mandatory since the date above. Same surface as Phase 1: invoices, credit notes, debit notes, refund notes, plus the four self-billed variants where applicable.
1 July 2025, live
This cohort covers taxpayers above RM5 million and up to RM25 million in annual turnover or revenue, with an implementation date of 1 July 2025.
1 January 2026
The current LHDN timeline places taxpayers up to RM5 million in this implementation date. Taxpayers below RM1 million are exempt, subject to LHDN's detailed eligibility rules.
Last updated · July 2026
Independent reference. MyInvois is operated by LHDN. We are not affiliated with LHDN.