e-Invoice will be implemented in phases to ensure smooth transition. The roll-out of e-Invoice has been planned with careful consideration, taking into account the turnover or revenue thresholds, to provide taxpayers with sufficient time to prepare and adapt to the e-Invoice implementation.
Below is the e-Invoice implementation timeline:
| Targeted Taxpayers | Implementation Date |
| Taxpayers with an annual turnover or revenue of more than RM100 million | 1 August 2024 |
| Taxpayers with an annual turnover or revenue of more than RM25 million and up to RM100 million | 1 January 2025 |
| Taxpayers with an annual turnover or revenue of more than RM5 million and up to RM25 million | 1 July 2025 |
| Taxpayers with an annual turnover or revenue of more than RM1 million and up to RM5 million | 1 January 2026 |
| Taxpayers with an annual turnover or revenue of up to RM1 million | 1 July 2026 |
| Note: e-Invoice implementation timeline been updated on 5 June 2025 | |
