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E-Invoicing & ViDA Mandate Tracker

The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.

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MY

Malaysia e-invoicing

Asia-Pacific · Real-time clearance (MyInvois)

Phased MyInvois clearance since August 2024 now covers taxpayers above RM3 million turnover; smaller businesses are exempt from 1 September 2026, and Phase 4 enforcement starts 1 January 2028.

Live now

Applies to

B2B, B2G, B2C

January 1, 2028

Next phase deadline

Sub-RM3m exempt; enforcement 1 Jan 2028

Does this apply to me?

Three questions. The fixed-establishment rule is where most foreign businesses get it wrong.

Is your business established in Malaysia (registered office, branch or fixed establishment)?

Do you issue domestic B2B invoices in Malaysia?

Malaysia: likely outside the issuing mandate — watch e-reporting / cross-border

VAT registration or trading alone, without a fixed establishment, usually keeps you outside Malaysia's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.

Not in scope for Malaysia

With no establishment and no registration or trade in Malaysia, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Malaysia.

In scope — issue structured e-invoices in Malaysia

As an established business with annual turnover above RM3 million issuing domestic B2B invoices, you must submit them to MyInvois for validation; below RM3 million you are exempt from 1 September 2026 unless a group test applies.

In scope to receive in Malaysia

Malaysia has no separate receiving obligation; validated e-invoices come from your supplier. Check whether you must self-bill (foreign suppliers, listed cases).

Phases & who's affected when

A single date hides the rollout. Here's the full sequence.

1 August 2024

Revenue above RM100 million

MyInvois clearance began for large taxpayers with annual revenue above RM100 million.

Done

1 January 2025

Revenue above RM25 million

E-invoicing became mandatory for taxpayers with annual revenue above RM25 million.

Done

1 July 2025

Revenue RM5m–RM25m

E-invoicing became mandatory for taxpayers with annual revenue exceeding RM5 million and up to RM25 million.

Done

1 January 2026

Turnover up to RM5m above the exemption floor (RM3m from 1 Sep 2026)

Phase 4 started; interim relaxation (consolidated e-invoices, no penalties) runs to 31 Dec 2027, with full enforcement from 1 Jan 2028.

Done

1 July 2026

New businesses commenced 2023–2025 with turnover of at least RM3m (RM1m before 1 Sep 2026)

Concessionary start date for new businesses (Guideline v4.8 s.1.5); the interim relaxation runs to 31 Dec 2027. The rollout never reaches micro businesses – the planned sub-RM1m wave was cancelled.

Done

1 September 2026

Businesses below RM3 million turnover

Exemption threshold raised from RM1m to RM3m (HASiL media statement 30 Aug 2026; Guideline v4.8 s.1.6.1(e)); over 1.1 million businesses exempted; group anti-fragmentation tests apply (s.1.6.10).

Done

1 January 2028

Taxpayers RM3m–RM5m

Interim relaxation ends 31 Dec 2027; full enforcement, including s.120 penalties, from 1 Jan 2028.

Next

The technical facts

The standards, scope and dates that define the mandate – at a glance.

Transaction scope

B2B, B2G, B2C

Model

Real-time clearance (MyInvois)

Formats

XML (UBL 2.1) or JSON via MyInvois

Region

Asia-Pacific

STATUS

Live now

Scope

Mandatory for taxpayers with annual turnover or revenue above RM3 million (exemption floor raised from RM1m on 1 Sep 2026, subject to group tests in Guideline s.1.6.10); B2C via consolidated e-invoices; self-billing for foreign-supplier purchases. Taxpayers up to RM5 million (Phase 4) are under an interim relaxation until 31 December 2027, with full enforcement from 1 January 2028.

Penalties & grace period

Section 120(1)(d) Income Tax Act 1967 – RM200 to RM20,000 and/or up to 6 months' imprisonment per non-compliance; waived during the Phase 4 interim relaxation to 31 Dec 2027; e-Invoice Special Voluntary Disclosure Programme open to 31 Dec 2027.

Latest e-invoicing coverage – Malaysia

News, guides and rulings tagged for this country.

Alerts

October 18, 2024

Malaysia’s New E-Invoicing Requirements for 2024: Key Deadlines for Businesses

Alerts

June 21, 2024

Malaysia - E-Invoicing Implementation Timeline

Read the full Malaysia guide

The complete VATabout deep-dive: legislation, platform selection, and reporting detail. 

Read the guide →

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