Alper Aladag
Feb 24, 2025
Malaysia Extends E-Invoicing Deadline for SMEs to January 2026
The Malaysian Finance Minister has postponed the Phase 3 mandatory e-invoicing rollout for small and medium enterprises (SMEs) by six months, moving the deadline to 1 January 2026. This extension affects approximately 240,000 businesses with annual revenues ranging between RM 500,000 and RM 150,000.
The updated e-invoicing implementation timeline is as follows:
1 August 2024: Businesses with annual revenue above RM 100 million (~$21M) must comply. A 6-month soft landing period ends 1 February 2025, with no penalties for non-compliance.
1 January 2025: Mandatory for businesses with annual revenue exceeding RM 25 million (~$5M).
1 July 2025: Applies to businesses with revenue above RM 500,000.
1 January 2026: Covers businesses with annual revenue between RM 500,000 and RM 150,000. A 6-month grace period (first half of 2026) ensures no fines for non-compliance.
Businesses with revenue below RM 150,000Â remain exempt from e-invoicing requirements. Also, New Guidelines Available:Â e-Invoice Guideline v4.2Â and Specific Guideline v4.1Â are now published.