KUALA LUMPUR, January 3 — Starting today, businesses with an annual turnover or revenue of up to RM5 million are required to implement e-invoicing, marking the latest phase of Malaysia’s nationwide digital invoicing rollout. The initiative, led by the Inland Revenue Board Malaysia (IRBM), aims to modernise transaction recording and strengthen tax compliance across the business ecosystem.
The e-invoicing programme was first introduced on August 1, 2024, targeting taxpayers with revenues exceeding RM100 million, before being expanded in stages to smaller enterprises. Businesses with annual revenue below RM1 million remain exempt for now, allowing micro enterprises additional time to prepare for the transition.
E-invoicing refers to the digital representation of transactions between sellers and buyers in a standardised format set by IRBM, replacing traditional paper or electronic invoices, credit notes and debit notes. Each e-invoice contains essential details such as supplier and buyer information, items sold, pricing and taxes, and must be submitted via the MyInvois Portal for validation before being issued to customers.
To comply, businesses are required to register through the MyInvois Portal using their MyTax credentials, submit relevant business and tax details, and generate invoices in the approved format. Once validated, the e-invoices are issued with a QR code and stored electronically to meet regulatory requirements, enabling efficient record-keeping and audit readiness.
The government says e-invoicing enhances operational efficiency, reduces errors and fraud, and promotes transparency in business transactions. As of November 2025, more than 106,000 businesses had adopted the system, recording transactions exceeding RM675 million, underscoring growing acceptance of the digital initiative nationwide.
