E-Invoicing Update And Stamping Of Documents

e-Invoicing: Exemption threshold Raised from RM500,000 to RM1 million

In an effort to ease the burden on small and medium enterprises, the Prime Minister Datuk Seri Anwar Ibrahim had announced on 6 December 2025 that the e-invoice exemption threshold will be raised to RM1 million annual turnover or revenue beginning 1 January 2026. Taxpayers with an annual turnover or revenue of up to RM5 million will still be required to implement e-Invoice by 1 January 2026.

To note that:

1. New businesses or operations commencing from the year 2023 to 2025 with an annual turnover or revenue of at least RM1 million will be required to implement e-Invoice by 1 July 2026; and
2. New businesses or operations commencing from 2026 onwards will be required to implement e-Invoice by 1 July 2026 or upon the operation commencement date. Where the first year's turnover or revenue is less than RM1 million, then the e-Invoice implementation date would be 1 January in the second year