Global Daily Tax News, Malaysia Slows E-Invoicing Rollout, (Jun 11, 2025)

Malaysia's tax authority has announced a new timeline for the phased implementation of electronic invoicing requirements.

The tax agency has confirmed that e-invoicing requirements will be introduced for taxpayers with annual turnover exceeding MYR5m (USD1.18m) from July 1, 2025, having previously planned to also include taxpayers with turnover exceeding MYR1m from this date.

Instead, taxpayers with turnover exceeding MYR1m will be required to begin issuing electronic invoices only from January 1, 2026.

Other companies are to be brought within scope of the regime by July 1, 2026, the tax agency has proposed, although it will reportedly waive the requirements for businesses with turnover below MYR500,000.

The requirements were introduced for the country's largest taxpayers from August 1, 2024, before being expanded to taxpayers with turnover exceeding MYR25m from January 1, 2025.