B2B, B2C and B2G, plus self-billed e-invoices for imports, foreign suppliers, agent/dealer/distributor payouts, e-commerce platforms and certain other flows. All taxpayers within the turnover bands above. Exempt: taxpayers with annual turnover/revenue < RM1,000,000; foreign diplomatic offices; individuals not conducting business; statutory bodies/authorities and local authorities for statutory collections; certain international organisations. Also excluded document-wise: employment income, pension, alimony, zakat, most dividend distributions, listed securities/derivatives contract value, certain share disposals, donations.
'Mandatory from 1 Jan 2026' and 'enforced from 1 Jan 2026' are different things — the obligation started, but the interim relaxation to 31 Dec 2027 lets RM1m–RM5m taxpayers issue one consolidated monthly e-invoice instead of per-transaction, including for sectors otherwise barred from consolidation. Do not read that as an exemption: you still have to be on MyInvois. Turnover is tested on FY2022 audited accounts / YA2022 tax return and is then FROZEN — later growth or decline does not move your phase. Self-billed e-invoices for foreign suppliers catch a lot of multinationals by surprise. New v4.8 (7 Jul 2026) adds an SVDP window to 31 Dec 2027 for anyone who has under-submitted.
3 of 6 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.
