Date	Implementation Details
1 August 2024	Implemented for taxpayers with an annual turnover of RM 100 million and above.
1 January 2025	Implementation for taxpayers with an annual turnover between RM 25 million and RM 100 million.
1 July 2025	Full and comprehensive implementation for all remaining taxpayers with an annual turnover between RM 500,001 and RM 24.99 million.
1 January 2026	Full and comprehensive implementation for all remaining taxpayers with an annual turnover between (RM 150k – RM 500k)

/------------------/------------------------------------/-----------------------------/

Scenario

Condition

e-Invoice Start Date

/------------------/------------------------------------/-----------------------------/

Scenario A	YA2022 revenue < RM1,000,000	Exempted (if qualifies)
(Qualifies for	+ Individual shareholders only
Exemption)	+ No holding/subsidiary company
	+ No related company > RM1,000,000

/------------------/------------------------------------/-----------------------------/

Scenario A	Any of YA2023 / YA2024 / YA2025	1 July 2026
	revenue > RM1,000,000

/------------------/------------------------------------/-----------------------------/

Scenario A	YA2026 or later	1 Jan of the following year
	revenue > RM1,000,000

/------------------/------------------------------------/-----------------------------/

Scenario B	Does NOT qualify for exemption	1 July 2026 (Mandatory)
(Not Exempted)	(corporate shareholder / subsidiary
	/ related company > RM1,000,000)

/------------------/------------------------------------/-----------------------------/






https://bukku.my/

https://mytax.hasil.gov.my/

Lotus's , Econsave, AEON, AEON BIG,
Giant, Jaya Grocer ,
Village Grocer,
Cold Storage,
MASLEE,
MYDIN,
THE STORE,
KK MART,
99 SPEEDMART,
TF VALUE MART,
and NSK



You need to ensure that all e-invoices are submitted to LHDN Malaysia and accounted for by the 7th day of the following month..



RM 150,000 divided by 365 days equals approximately around RM 411 per day.


RM 500,000 divided by 365 days equals approximately around RM 1,370 per day. ​



***** 2 July 2024 News *****

KUALA LUMPUR: Micro, small and medium enterprises (MSMEs) that are earning less than RM 150,000 annually are not required to issue e-invoices, says Finance Minister II Datuk Seri Amir Hamzah Azizan (pic).

“For now, traders with annual sales below RM150,000 are not required to issue e-invoices.


The e-Invoice, introduced by the Inland Revenue Board of Malaysia (IRB) or LHDN Malaysia, encourages businesses in the nation to adopt digitalization and transact efficiently and accurately.
















The Malaysian government has announced that on April 1, 2015, it will implement a Goods and Services Tax (GST) of 6 percent.


What is Sales and Service Tax?

SST, or Sales and Service Tax, is the major consumption tax that is charged on the sale of goods and services.

Since SST is a consumption tax in Malaysia, tax burden is ultimately borne by consumers. This means that businesses are responsible for collecting the tax from consumers as part of the purchase price and remitting it to the government.


SST comprises two separate taxes: Sales Tax and Service Tax. Sales Tax is applicable to taxable goods either manufactured in or imported into Malaysia, while Service Tax is levied on specific services provided by businesses in Malaysia.


SST is applied at a single stage, either during the manufacturing process or at the point of consumption of goods and services.


14th Malaysia General elections were held in Malaysia on Wednesday, 9 May 2018.


The Ministry of Finance ("MOF") has announced that the Goods and Services Tax ("GST") standard rate will be changed from six percent (6%) to zero percent (0%) *****effective 1st June 2018.*********

Just 22 days after 14th General Election...........


Sales and Services Tax in Malaysia was officially reintroduced on
****1 September 2018*****, replacing the former Goods and Services Tax (GST) system.


The Goods and Services Tax Act 2014 was repealed with effect from 1 September 2018. Notwithstanding, any liability arising under the GST Act will remain.


------------------------------------------
------------------------------------


So Genting Highlands Malaysian Food Street and Medan Selera ,skyway should start this e-invoice at 1 August 2024?


TNB and RANHILL SAJ SDN. BHD.

Should start also ????

How is e-Invoice different from traditional invoice?

The main purpose of e-invoice is for buyers to claim tax relief. Buyers must request e-invoice from sellers if the transaction is eligible for tax relief. Hence, the details required on e-invoice are more detailed than a normal invoice, which include buyers’ TIN number, IC number and others.

If the expenses is not for tax relief (e.g. daily expenses), then the buyer is not required to request e-invoice

Besides, another purpose of the initiative of implementing e-Invoice by the government is that it enables a better administration of taxes by the government and enhances tax compliance, as the proposal of utilizing Tax Identification Number (TIN) and e-Invoicing can also reduce fraud, shadow economy and revenue leakage in the nation.


It also serves as the approach to substitute GST


for the moment as a method of efficient administration, as shared by Datuk Seri Ahmad Maslan, Deputy Minister of Finance Malaysia.




With the taxpayers are urged to prepare early to ensure full compliance with the requirements and to get through the acclimation period smoothly and, at the same time, transact easily among suppliers and buyers.

Prohibition on the Use of Consolidated E-Invoices in Seven Key Industries

June 19, 2024

Recently, many companies have faced the challenge of the Inland Revenue Board (LHDN) mandating the implementation of the e-Invoice system.

When "e-Invoice" is mentioned, most business owners break into a cold sweat. Fear often arises from the unknown; because e-Invoices are a new concept, many do not know where to start, which causes anxiety.

**Is the e-Invoice system a good solution for standardizing all business transaction records?**

Yes! The e-Invoice system standardizes all business transaction records, effectively improving business efficiency, preventing financial confusion, making illegal businesses visible, preventing tax evasion, and enhancing tax compliance and transparency. However, this system is much more complex than you might imagine.

**Types of e-Invoices**

1. **Invoice:** A commercial document detailing the transaction between the seller and the buyer. This includes self-billed e-Invoices by the buyer to record their expenses.

2. **Credit Note:** Issued by the seller to correct errors, generally used to provide discounts or adjustments to a previous e-Invoice without refunding the buyer.

3. **Debit Note:** Used to adjust a previous e-Invoice due to additional charges incurred.

4. **Refund Note:** An e-Invoice issued by the seller to the buyer confirming a refund.

**Key Steps in Issuing an e-Invoice**

The article details six major steps in the process of issuing e-Invoices.

**What about retailers?**

Retail businesses operate in a B2C (Business to Consumer) model. Issuing an e-Invoice for every transaction would be cumbersome. This is where the Consolidated e-Invoice comes in handy.

**What is a Consolidated e-Invoice?**

A Consolidated e-Invoice is an e-Invoice issued by the seller that avoids the need for a separate e-Invoice for each transaction. If the buyer does not request an e-Invoice, the seller can issue a regular invoice and consolidate these into one e-Invoice at the end of the month, submitting it to the LHDN within seven days after the month's end.

**Example:**

- **01.01.2025 – 31.1.2025:** End of January business/sales.

- **1.2.2025 – 7.2.2025:** Consolidate and issue a consolidated e-Invoice based on the previous month’s sales invoices and submit it to the LHDN within seven days.

**Seven Industries Prohibited from Using Consolidated e-Invoices**

The tax authorities have specified that the following industries must issue an e-Invoice for each transaction:

1. Automotive industry

2. Aviation industry

3. Luxury goods and jewelry (taxpayers may issue consolidated e-Invoices until further notice from the LHDN if the buyer does not request an e-Invoice)

4. Construction industry

5. Wholesalers and retailers of construction materials

6. Licensed betting and gaming

7. Payments to agents, dealers, and distributors

**e-Invoice Two-Day Intensive Workshop **

Feeling uneasy about the e-Invoice policy or have many questions about e-Invoices? Don’t worry, you're not alone!

Many entrepreneurs are confused and anxious about the e-Invoice policy and unsure how to start converting their transactions to the e-Invoice system.

**By participating in the e-Invoice Two-Day Intensive Workshop, you will learn:**

- Key points of e-Invoices

- Overview of e-Invoice workflow

- Proof of income

- Proof of expenditure

- Transition period for e-Invoice implementation

- Required data fields for e-Invoices and SDK code

- Who can be exempted from implementing e-Invoices

- Internal group transactions

- API introductory guide

- Laws and regulations regarding e-Invoices

I need to enter items like motor, gear oil, engine oil, oil filter, spark plug, water tank, brake pad, air filter, engine overhaul, tuning, lights, windshield wiper, and battery (with many models) ......... into the e-invoice billing system.


Car workshop.


Otherwise customer will get blank receipt.


The software can?








https://mdec.my/national-einvoicing

Malaysia’s Peppol Solution and Service Providers:

List of Peppol-Ready Solution Providers (Published on 12/07/2024)
List of Service Providers (Published on 12/07/2024)

#	Company Name	URL	Status
1	Advintek Consulting Services Sdn. Bhd	[Advintek](https://einvoice.advintek.com.my/)
2	Avalara Europe Limited	[Avalara](https://www.avalara.com/)
3	B2BROUTER GLOBAL SL	[B2BROUTER](https://www.b2brouter.net)	Accredited
4	Basware Corporation	[Basware](https://www.basware.com/en/)	Accredited
5	Beacon Systems Sdn Bhd	[Beacon Systems](https://beaconx.com.my/)	Accredited
6	B-Global Sdn. Bhd	[B-Global](https://b-globaltechnology.net/)	Accredited
7	Bigledger Sdn Bhd	[Bigledger](https://bigledger.com/)	Accredited
8	Billit BV	[Billit](https://www.billit.eu/en-int/)	Accredited
9	Century Software (M) Sdn Bhd	[Century Software](https://centurysoftware.com.my)	Accredited
10	Cleartax (Defmacro Software)	[Cleartax](https://cleartax.com/my/en)	Accredited
11	Comarch S.A.	[Comarch](https://www.comarch.com)	Accredited
12	Complyance, Inc.

5195
CENSOF HOLDINGS BERHAD

Pagero AB



Many also....



Undergoing Accreditation for Peppol Access Point/ Service Providers (SP)




Accenture Sdn Bhd


Level 30 ,
Menara Exchange ,
106 Lingkaran TRX,
Tun Razak Exchange ,
KUALA LUMPUR 55188 ,
Malaysia





---------------------------------------------------

No.	Company Name	Address	Phone Number
1	Ernst & Young Tax Consultants Sdn Bhd	B-15, Medini 9, Persiaran Medini Sentral 1, Bandar Medini Iskandar, Johor Darul Ta’zim, Iskandar Puteri 79250	N/A
2	KPMG Tax Services Sdn. Bhd.	Level 3, CIMB Leadership Academy, 3, Jalan Medini Utara 1, Medini Iskandar, 79200 Iskandar Puteri, Johor	+60(7) 266 2213
3	PWC *************	Menara Ansar, Level 16, Jalan Trus, 80000 Johor Bahru, Johor	+60 (7) 218 6000
4	Deloitte ************	Suite 27-01, Level 27, Menara JLAND, Johor Bahru City Centre, Jalan Tun Abdul Razak, Johor Bahru 80000	+607 268 0888

Rank	Top 10 Accounting Firm	Revenue (USD billion)
1	Deloitte	64.9
2	PwC	53
3	EY	49.4
4	KPMG	36.4
5	BDO	14
6	RSM	8
7	Grant Thornton	6.6
8	Nexia International	5
9	Crowe Horwath	4.3
10	Baker Tilly	4.3

No.	Company Name	Address	Phone Number
1	RSM ***********	Suite 16-02, Level 16, Menara Landmark, No. 12, Jalan Ngee Heng, 80000 Johor Bahru, Johor, Malaysia	+6 (07) 276 2828
2	BDO Technology Solutions Sdn Bhd (same building as Grant Thornton )	Suite 18-04, Level 18, Menara Zurich, 15, Jalan Dato' Abdullah Tahir, Johor Bahru 80300, Malaysia	+607 331 9815
3	Grant Thornton Malaysia PLT (201906003682 & AF 0737)	Suite 28.01, 28th Floor, Menara Zurich, No.15, Jalan Dato’ Abdullah Tahir, 80300 Johor Bahru, Johor	+607 332 8335
4	CROWE HORWATH JB TAX SDN. BHD.	Pusat Komersial Bayu Tasek, Unit E-2-3, Persiaran Southkey 1, Kota Southkey, Johor Bahru, 80150, Johor	+607 288 6627
5	BAKER TILLY MONTEIRO HENG TAX SERVICES SDN. BHD.	38-02, Jalan Sri Pelangi 4, Taman Pelangi, 80400 Johor Bahru, Johor	+60 7 - 332 6925 / 7332 6926 / 7289 2925

**Note:** There are no Nexia accounting firms in Johor.




Surprisingly, Accenture , BDO and Ernst & Young Tax Consultants Sdn Bhd are still undergoing accreditation.




Nasi Lemak
Pisang Goreng
Ramly Burger Stall
Cendol



Ayam Goreng
Mee Goreng Pasar Malam
Laksa
Mee Rebus
Mee Soto



ROJAK
KARIPAP
Air Tebu
Air kelapa



Popiah
Tau Fu Fa
Cincao
Air Sirap Bandung

Aspect	Details
**Annual Sales Threshold**	RM 150,000
**Monthly Sales Threshold**	RM 12,500 (RM 150,000 divided by 12 months)
**E-Invoicing Requirement**	Required if annual sales exceed RM 150,000.

This post has been edited by plouffle0789: Dec 17 2025, 10:54 AM

Well, where is the loop hole to evade tax?

So both seller and buyer don't want e-invoice,
Both can lari tax as seller no need issue invoice,
So no record of the transaction...?

just re-implement GST la. no need to malu.

but buyer want to claim the purchase as expenses in the company..how ar?
if no invoice, later want to claim warranty, how ar?

This post has been edited by Iceman74: Jun 20 2024, 10:10 PM

Just go back the the ancient system of bartering.

jual ramly burger, key in tax invoice

1 x roti
1 x beef patty
1 x cheese
tambah sos cili
kurang mayo
tambah bawang
tak mau sayur
kurang sos magg-

"woi bang, bila nak siap bayar ni, burger pon dah sejuk"

Recently, many companies have faced the challenge of the Inland Revenue Board (LHDN) in mainland China mandating the implementation of the e-Invoice system.

Untunglah special China region of Malaysia

how about government departments? do they submit their invoices?


where the ketelusan that pmx promised?

i want to see the spreadsheet for jabatan pendidikan palestin

Later sell goreng pisang or ckt need to submit invoice. Salah Dap, need to make money for pmx.

Government no need

Manja madonon ni

Good. Let the e-invoice to phase out all those people who are outdated and unable to keep up.

Any related of GST and e invoice?



































This post has been edited by plouffle0789: Oct 19 2024, 04:37 AM

depend on the amount.. petty cash does exist

unless there are mutual agreement la ..like seller sell u cheaper but as return no official receipt ..else why buyer willing to "take risk"


e-invoice or even GST just make you evade tax harder ; but technically still doable ..


in be4 GST still more superior because gov "hostage" your paid tax ..u need to submit almost exact amount to claim back all/or as many as possible

BN they magic and delay the tax claim ; but PH decided to kill it instead of refine the tax claim process

This post has been edited by fantasy1989: Jun 20 2024, 10:39 PM

Haha... once kena caught, u know how much the penalty ar?
LHDN already standby officers act as customers to caught all this

so, like me who runs a rental house side business, no need to prepare this e-Invoice to my tenant right?

I do keep my own excel ledger (credit debit) and pay the tax appropriately after deducting the annual repair cost if any, sewage treatment fees (Indah Water), Assessment tax, quit rent & misc costs.

enforcement will be another story

just saying still doable but harder than now

especially after july 2025 ..can ask lhdn go track every warung at roadside

This post has been edited by fantasy1989: Jun 20 2024, 10:43 PM

Ops 3.0 sticker still stuck on our door, dunno what syaitan stickers they use.

LHDN are playing a long game.. enforcement are just a small part to create awareness that not compliance will have consequences.

If you attend LHDN seminar and others, the database they are collecting will be more and more polish for AI to identify those evaders

E-Inv are just 1st step only

There are E-payment & etc

me also pening but like those senior said.. enjoyed this 1.5 years first