Mandatory Implementation Timeline – No Delay, No U-Turn
The Government of Malaysia has reaffirmed that the mandatory e-Invoice implementation date remains 1 January 2026 for taxpayers with annual turnover RM1 million to RM5 million.
- ✔ Businesses must begin implementing e-Invoices from this date.
- ✔ The extended relaxation period until 31 December 2026 does not mean postponement. It is only a grace period to ease transition.
- ✔ Consolidated e-Invoices are still required to be submitted monthly starting January 2026, even during the relaxation period.
⚡ Don’t wait until 2027. Compliance starts now.
🏗 Construction Industry – Materials Excluded
🎉 Good news for wholesalers, retailers, and hardware shop operators:
- Construction materials are excluded from compulsory e-Invoice requirements.
- This exemption reduces administrative burden for suppliers of cement, steel, bricks, and other building materials.
- However, any single bill exceeding RM10,000 still requires an e-Invoice, regardless of exemption status.
Contractors and developers must continue issuing e-Invoices for progress claims, subcontractor charges, and services, but material suppliers enjoy relief under this guideline.
📄 Download LHDN Guideline (Construction)
💡 Why SQL Accounting e-Invoice System?
Transitioning to e-Invoice can be complex, but with the right tools, businesses can stay compliant and efficient. SQL Accounting e-Invoice System offers:
🔄 Seamless integration
Direct link with Malaysia’s LHDN e-Invoice portal.
🤖 Automated Submission
Automated monthly consolidated e-Invoice submission starting January 2026.
⏱ One-Second Validation
One second submit validated e-invoice.
📊 User-friendly
User-friendly dashboards for SMEs and large enterprises.
With SQL Accounting, businesses can avoid penalties, reduce manual workload, and ensure smooth compliance with Malaysia’s e-Invoice framework
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