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Do I Need e-Invoice?我需要做电子发票吗？

LHDN has been rolling out mandatory e-Invoicing in phases since August 2024. Whether it applies to you comes down to one number: your annual turnover.LHDN 自 2024年8月起分阶段强制推行电子发票。适不适用于你，只取决于一个数字：你的年营业额。

Your business你的生意

RM
Your status你的状态
—

The full rollout完整推行时程

    How this is calculated计算方式说明

    What e-Invoicing actually changes

    An e-Invoice is not a PDF emailed to your customer. It is a structured document submitted to LHDN, validated by them in near real time, and returned with a unique identifier number and a QR code. Only the validated version is a valid tax document.

    That is the part most business owners miss. You can keep using invoicing software, but the software has to talk to MyInvois — either through the portal for low volumes, or an API integration for higher ones.

    The rollout, by turnover

    Annual turnoverMandatory from
    Above RM100 million1 August 2024
    RM25 million – RM100 million1 January 2025
    RM5 million – RM25 million1 July 2025
    RM1 million – RM5 million1 January 2026
    Below RM1 millionExempt

    The exemption threshold moved, and the final phase was cancelled

    This is the change worth knowing about. The exemption threshold was originally RM500,000. It was raised to RM1 million effective 1 January 2026, which pulled a large number of micro and small businesses back out of scope. The phase that had been planned for 1 July 2026, covering businesses below RM1 million, was cancelled as a result — there is no fifth phase. If you checked a year ago and concluded you were in, check again.

    Which year's turnover decides your phase

    Your phase is fixed on your FY2022 audited accounts or tax return, not on what you turn over today. Growing past a threshold since then does not move you into an earlier phase, and shrinking does not move you out. Businesses set up from 2023 onward are assessed on their first full financial year.

    The relaxation period

    Each phase comes with a penalty-free grace window, and they are not all the same length. During it you can issue consolidated e-Invoices rather than one per transaction, descriptions can be more general, and LHDN will not impose penalties under section 120 of the Income Tax Act 1967 — provided you have registered on MyInvois and are genuinely working towards compliance. Businesses in the RM1 million – RM5 million phase got the most room: that window was extended by a further twelve months in April 2026 and now runs to 31 December 2027. Treat it as time to get your systems right, not as an extension of the deadline.

    If you are exempt, you are not entirely unaffected

    Two situations still touch you. First, a customer who is in scope may need to self-bill for purchases from you, and will ask for your business details. Second, crossing the RM1 million threshold in a later financial year brings you into scope, so this is worth rechecking annually rather than assuming it is settled.

    电子发票到底改变了什么

    电子发票不是把 PDF 电邮给客户。它是一份提交给 LHDN 的结构化文件，由他们近乎即时验证后，回传唯一识别码与 QR 码。只有经过验证的版本才是有效的税务文件。

    这正是最多老板忽略的地方。你可以继续用开票软件，但那个软件必须能对接 MyInvois —— 量少的用入口网站，量大的用 API 串接。

    按营业额分阶段

    年营业额强制日期
    RM1亿以上2024年8月1日
    RM2,500万 – RM1亿2025年1月1日
    RM500万 – RM2,500万2025年7月1日
    RM100万 – RM500万2026年1月1日
    RM100万以下豁免

    豁免门槛已调高，最后一个阶段也取消了

    这是最值得知道的变动。豁免门槛原本是 RM500,000，已于 2026年1月1日上调至 RM100万，让一大批微型与小型企业重新退出适用范围。原本预定 2026年7月1日实施、针对 RM100万以下生意的那个阶段，也因此取消了——没有第五阶段。如果你一年前查过、结论是「要做」，现在值得再查一次。

    是用哪一年的营业额来定阶段

    你的阶段是以 2022 财政年度的审计账目或税表为准，不是看你今天做多少。之后生意做大了不会把你推到更早的阶段，做小了也不会让你退出。2023 年之后才成立的生意，则以第一个完整财政年度计算。

    宽限期

    每个阶段都有免罚宽限期，长度并不一样。期间可以开合并式电子发票而不必每笔一张，产品描述可以较笼统，只要你已在 MyInvois 注册并确实在配合，LHDN 就不会依《1967年所得税法令》第 120 条施加罚则。其中 RM100万–RM500万 这一批空间最大：该宽限期已于 2026年4月再延长十二个月，现在到 2027年12月31日 为止。请把它当作把系统弄好的缓冲时间，而不是期限的延长。

    就算获豁免，也不是完全没关系

    有两种情况仍会影响到你。第一，本身在适用范围内的客户，向你采购时可能需要自开发票（self-bill），会向你索取公司资料。第二，日后某个财政年度营业额超过 RM100万，你就会进入适用范围，所以这件事值得每年重查一次，不要以为一劳永逸。

    Frequently asked questions常见问题

    Is my small business exempt from e-Invoice in Malaysia?我的小生意可以豁免电子发票吗？
    If your annual turnover is below RM1 million, yes. That threshold was raised from RM500,000 with effect from 1 January 2026, taking most micro and small businesses out of scope. Enter your turnover above to confirm which side of the line you are on.如果你的年营业额低于 RM100万，可以。这个门槛已于 2026年1月1日从 RM500,000 上调，让大部分微型与小型企业退出适用范围。在上方输入你的营业额就能确认。
    Can I still use a normal invoice if I am in scope?如果我在适用范围内，还能开普通发票吗？
    Not as your tax document. An in-scope business must submit through MyInvois and use the validated document LHDN returns, complete with its unique identifier and QR code. You can still send your customer a nicely formatted copy, but the validated e-Invoice is what counts for tax purposes.不能当作税务文件。在适用范围内的企业必须透过 MyInvois 提交，并使用 LHDN 回传的、带唯一识别码与 QR 码的验证版本。你仍然可以另外寄一份排版好看的副本给客户，但税务上算数的是那份经验证的电子发票。
    What happens if I do not comply?不遵守会怎样？
    Once your phase's relaxation period ends, LHDN can impose penalties under section 120 of the Income Tax Act 1967. The windows differ by phase — businesses in the RM1 million – RM5 million phase have until 31 December 2027. Beyond the penalty, an unvalidated invoice may not be accepted as proof of expense by your customer, which tends to cause commercial problems before tax ones.当你所属阶段的宽限期结束后，LHDN 可依《1967年所得税法令》第 120 条施加罚则。各阶段的宽限期长短不同 —— RM100万–RM500万 这一批可到 2027年12月31日。除了罚款之外，未经验证的发票可能不被你的客户接受为开销凭证 —— 通常商业上的麻烦会比税务上的先来。
    Which turnover year decides my phase?用哪一年的营业额决定我属于哪个阶段？
    Your FY2022 audited accounts or tax return. LHDN fixed each business's phase on that year, and it does not move afterwards — growing past a threshold since 2022 does not pull you into an earlier phase, and shrinking does not push you out. Businesses set up from 2023 onward are assessed on their first full financial year. If you are near a boundary, confirm with LHDN or your tax agent rather than assuming.是你 2022 财政年度的审计账目或税表。LHDN 当时就以那一年把每家企业分好阶段，之后不会再变动 —— 2022 年之后才成长超过某个门槛，不会把你拉进更早的阶段；生意变小了也不会让你退出。2023 年之后才成立的生意，则以第一个完整财政年度计算。如果你的数字很接近分界线，建议向 LHDN 或税务代理确认，不要自己假设。

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