LHDN MyInvois mandate
E-Invoice compliance phases
Malaysia's e-invoice mandate rolls out in phases based on annual turnover. This page is an educational reference based on LHDN MyInvois public announcements. Always verify with official LHDN sources before making compliance decisions.
Source: LHDN MyInvois rollout announcements. Subject to change. For educational purposes only.
Find your phase
Enter your annual turnover to see which phase applies to you.
Type your annual turnover above to see your phase and deadline.
Source: LHDN MyInvois rollout announcements. Subject to change. For educational purposes only.
Rollout timeline
All phases from the LHDN MyInvois mandatory rollout schedule.
Phase 1
Annual turnover above RM 100 million
1 Aug 2024
In effectPhase 2
Annual turnover RM 25 million to RM 100 million
1 Jan 2025
In effectPhase 3
Annual turnover RM 5 million to RM 25 million
1 Jul 2025
In effectPhase 4
Annual turnover RM 1 million to RM 5 million
1 Jul 2026
UpcomingExempt
Annual turnover below RM 1 million
No mandate date
ExemptCommon questions
Answers about the LHDN MyInvois rollout phases.
What if my turnover is close to a phase threshold?
LHDN bases phase assignment on your annual turnover as declared in your tax return. If you are near a boundary (for example, close to RM 5 million or RM 25 million), monitor your financials carefully. A spike in revenue mid-year could push you into the next phase. Consult your accountant to determine your reference year.
What is the relaxation period for Phase 4?
LHDN announced a relaxation period for Phase 4 businesses (RM 1 million to RM 5 million turnover) running from 1 July 2026 to 31 December 2026. During this window, businesses are expected to begin implementing e-invoice but enforcement is eased for those that are actively preparing. After 31 December 2026, full compliance is expected.
Where can I verify this information?
The official source is the LHDN MyInvois portal at sdk.myinvois.hasil.gov.my. Always check the official announcements directly, as rollout dates and phase boundaries may be updated by LHDN. This page is for educational reference only.
What counts as annual turnover for LHDN phase assignment?
Turnover generally refers to your total annual sales revenue as reported in your income tax return or audited financial statements. It is not profit. If you are unsure which figure applies to your business structure, seek guidance from a licensed tax agent.
Does this portal guarantee my compliance?
No. This tool is a reference guide only. It does not constitute legal or tax advice. For definitive guidance, refer to LHDN publications or engage a registered tax professional.
Start preparing now
Set up your e-invoice workflow before your deadline arrives. No credit card required to get started.
This page is for educational reference only. Not affiliated with LHDN.