Malaysia E-Invoice Updates: Key Compliance Points for January 2026

Malaysia E-Invoice Updates

Key Compliance Points Effective 1 January 2026

Overview
Key Changes
Compliance Risks
FAQ

Nationwide Transition in 2026

Based on the newly released Budget 2026, Malaysia has affirmed that there will be no U-turn on the adoption of e-invoicing.

Scope of Transactions

E-invoices apply to B2B, B2C, and B2G transactions across all business operations.

Ready-to-Use Solutions

Compliance can be done through MyInvois Portal, API integration (e.g., SQL Account), or certified middleware.

Mandatory E-Invoice for High-Value Transactions

Any single sales transaction exceeding RM10,000 must be issued as e-invoice starting 1 Jan 2026. Consolidated e-invoices will no longer be accepted.

End of Relaxation Period

Early adopters must stop using consolidated self-billed e-invoices for foreign suppliers after 31 Dec 2025.

Turnover Threshold Compliance

Businesses with turnover exceeding RM1 million in the year 2022 are required to implement e-invoicing starting 1st January 2026.

New industries Added to List

Starting from 1st Jan 2026, electricity and telecommunication industries are added into compulsory e-invoice industry list

Compliance Risks

Failure to comply may trigger penalties, delays in tax claims, or unwanted audit risks under ITA 1967.

Why SQL E-Invoice?

One Click. Two Seconds. Total Compliance — your e-invoice is auto-submitted instantly. Get your business ready with the SQL E-Invoice System today. Ensure compliance before January 2026 — with just one click, your e-invoice is automatically submitted in under 2 seconds.
Do all businesses need to issue e-invoices?
Eventually all businesses will transition, but start dates vary based on turnover.
Can I still use consolidated self-billed e-invoice after relaxation period?
Only individual local suppliers can continue using consolidated self-billed e-invoice.
Is SQL Account integrated with LHDN?
Yes. SQL E-Invoice connects directly with MyInvois for auto-submission.

Nov 19,2025