Finance Minister II, Datuk Seri Amir Hamzah Azizan has called on taxpayers in Malaysia not to delay preparations for the implementation of e-invoices, but instead take early steps so that the transition to the digital tax system can run smoothly during the mandatory phase.
He stated that the Inland Revenue Board of Malaysia (IRB) is ready to discuss with any party facing challenges so that taxpayer concerns can be addressed constructively.
Amir Hamzah also invited industry associations, professional bodies and small and medium enterprises to provide feedback to improve the implementation of e-invoices so that the system provides comprehensive benefits.
The government has approved the extension of the mandatory phase of e-invoicing implementation through two new phases, namely Phase Four for businesses with annual sales of RM1 million to RM5 million starting 1 January 2026 and Phase Five for businesses with annual sales of up to RM1 million starting 1 July 2026.
The exemption threshold for implementing e-invoicing has been increased from businesses with annual sales below RM150,000 to below RM500,000, providing relief to micro and small enterprises.
To date, more than 102,800 taxpayers have used e-invoicing and issued over 563 million electronic invoices, indicating the growing acceptance of the digital initiative.
