The e-invoice will be implemented in stages to facilitate a smooth transition. The e-invoice roll-out was carefully planned, taking into account turnover or revenue levels, to provide taxpayers enough time to prepare for and adapt to the e-invoice implementation
The schedule for implementing e-invoices is as follows:
| 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 |
| All Taxpayers | 1 July 2025 |
