e-Invoice Checker Malaysia
Check whether your business must issue LHDN e-Invoices through MyInvois, which phase you fall into, and the date it starts.
Check your turnover
Enter the relevant annual revenue in Malaysian ringgit.
Check whether a non-individual shareholder, holding company, related company or joint venture has annual revenue of at least RM3 million. These links can exclude the business from the turnover exemption.
For ordinary businesses. Special entities, changed turnover bands and uncertain ownership need confirmation with LHDN.
Your result
e-Invoice requirement
—
Checking today’s date…
Rules checked 27 October 2026 against LHDN General Guideline v4.8 and Specific Guideline v4.9.
Do you need to issue e-Invoices in Malaysia?
From 1 September 2026, annual turnover below RM3 million may qualify for the small-business exemption. Exactly RM3 million does not qualify under that ceiling. Ownership and group exceptions must also be checked; a turnover figure alone cannot establish exemption.
The original rollout uses FY2022 audited turnover or YA2022 tax-return revenue. Businesses starting during 2023–2025 generally use 1 July 2026 where their relevant revenue reaches RM3 million. For operations starting from 2026, the expected first-year revenue and commencement date matter. Changed turnover bands need a separate review.
LHDN phases businesses into the e-Invoice mandate by annual turnover, starting with the largest. The current turnover exemption is below RM3,000,000, subject to eligibility. This page was checked on 27 October 2026against General Guideline v4.8 and Specific Guideline v4.9.
Why use this e-Invoice checker
Check scope and exceptions
Check the below-RM3-million ceiling together with business history and ownership exceptions.
Find your indicated start date
See the original rollout or new-business timetable where your answers establish a start date.
Understand conditional relief
See the published relaxation end and the conditions that still require consolidated submissions.
How to use this e-Invoice checker
- Choose your business history and enter the relevant annual revenue in Malaysian ringgit.
- Below RM3 million, check whether an ownership or group exception applies.
- Review the indicated start date, potential exemption or request for confirmation.
- Review the notes, then confirm your position with LHDN before acting.
Malaysia e-Invoice implementation phases
These are the original rollout dates with the current turnover scope. Phase 4 relaxation now runs to 31 December 2027 for the published January/July 2026 groups. Relief depends on meeting the consolidated submission conditions. Check the current LHDN General Guideline.
| Phase | Annual turnover | Mandatory from | Relaxation ends |
|---|---|---|---|
| Phase 1 | Above RM100,000,000 | 1 August 2024 | 31 January 2025 |
| Phase 2 | Above RM25,000,000 up to RM100,000,000 | 1 January 2025 | 30 June 2025 |
| Phase 3 | Above RM5,000,000 up to RM25,000,000 | 1 July 2025 | 31 December 2025 |
| Phase 4 | From RM3,000,000 up to RM5,000,000 | 1 January 2026 | 31 December 2027 |
| Potential turnover exemption | Below RM3,000,000; eligibility conditions apply | Not applicable | Not applicable |
New-business dates and ownership exceptions can differ from this table. If a business starting from 2026 expects first-year revenue below the ceiling and later reaches it, the guideline provides a 1 January start in the second year after the threshold year. Confirm the relevant year and any existing mandate with LHDN.
Before you rely on the result
- Use FY2022 or YA2022 revenue for the original rollout, and the relevant first-year figure for a new business.
- If your turnover sits close to a threshold, confirm your position with LHDN rather than assuming.
- Reaching RM3 million later, an existing mandate or a change in ownership can require a separate check.
- Follow the individual or consolidated submission rules that apply to your business.
- Treat this as a scope check, not confirmation that you are compliant.
Official LHDN e-Invoice resources
LHDN is the authority on who must issue e-Invoices and from when. Check these before acting on anything you read here.
Related Tools
Related Guide Article
e-Invoice Guide
What Is a TIN Number in Malaysia and How Do I Find Mine?
Find your Tax Identification Number, read what each prefix means, and apply the two formatting rules that cause most e-Invoice TIN rejections.
Malaysia e-Invoice FAQs
Am I required to issue e-Invoices in Malaysia?
Turnover, business history and exemption conditions all matter. From 1 September 2026, businesses below RM3 million may qualify for the turnover exemption. Exactly RM3 million is not below the ceiling. Ownership or group links can exclude a business from the exemption, and new businesses have separate start-date rules.
What is the e-Invoice exemption threshold?
The ceiling is annual turnover or revenue below RM3 million, effective 1 September 2026. The exemption does not apply where a qualifying non-individual shareholder, holding company, related company or joint venture has annual revenue of at least RM3 million. Check General Guideline section 1.6.10 and any existing implementation obligation before relying on the exemption.
Which turnover figure does LHDN use to decide my phase?
For the original rollout, use FY2022 audited turnover or YA2022 tax-return revenue, adjusted to 12 months if necessary. New businesses and businesses that later reach a threshold need their applicable rules instead. A fall in current revenue does not automatically change an established implementation obligation.
What is the relaxation period?
The original first three phases had six-month windows. For taxpayers up to RM5 million with the 1 January or 1 July 2026 implementation date, the published relaxation runs through 31 December 2027. Relief under section 120 is conditional on following the consolidated e-Invoice and consolidated self-billed e-Invoice rules in Specific Guideline section 16; submissions are still required.
Is a PDF invoice an e-Invoice?
A PDF alone is not a validated e-Invoice. MyInvois validation is required under the applicable individual or consolidated submission rules. Eligible taxpayers using interim relaxation may provide ordinary receipts or invoices while meeting their consolidated submission obligations.
Can I issue e-Invoices voluntarily if I am exempt?
Yes. Exempt businesses may still register and issue e-Invoices voluntarily, and some buyers prefer or request it so their own records stay consistent. Being exempt means it is not compulsory, not that it is unavailable.
What happens if I do not comply after my phase starts?
Check your applicable implementation date and any conditional relief with LHDN. Interim relaxation is not a blanket waiver for ignoring submissions. The Specific Guideline sets out the consolidated submission conditions for relief from prosecution under section 120.
Does this checker submit anything to LHDN?
No. This tool runs in your browser. It uses the turnover, business history and ownership answers you supply to indicate a timetable or exemption. Uncertain or changed circumstances are flagged for confirmation; it cannot verify your registration or compliance status.