As part of Malaysia’s national e-Invoice rollout by LHDN (Inland Revenue Board), a key compliance requirement will take effect beginning 1 January 2026:
Any single transaction exceeding RM10,000 must be issued as an individual e-Invoice.
What Does This Mean?
Businesses will no longer be allowed to consolidate high-value transactions into weekly or monthly invoices. Instead, for any individual sale or service that exceeds RM10,000, an individual e-Invoice must be created and submitted to LHDN.
Example
| Date | Transaction Description | Amount | e-Invoice Requirement |
| 3 Jan 2026 | Sale to Customer A | RM12,000 | Individual e-Invoice required |
| 5 Jan 2026 | Daily sales (multiple customers) | RM2,000 x 5 | Can be consolidated |
Prepare Ahead
If your business regularly deals with large transactions:
- Review your invoicing systems to support real-time or daily issuance
- Train your staff to identify when individual e-Invoices are needed
- Consider automation or integration with the MyInvois API if you issue high volumes
How We Can Help
At HTL, we assist businesses with:
- e-Invoice readiness assessment
- System setup and integration (API or MyInvois Portal)
- Advisory on LHDN compliance
- Ongoing support and updates
Let us help you stay compliant and efficient.
Contact us today to get started!
