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

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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. Businesses with turnover between RM500,000 and RM1 million will start later, on 1 July 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.