Free tool
LHDN e-Invoice phase checker for 2026
Enter your annual turnover to see your LHDN e-Invoice phase in 2026. Turnover from RM 3 million up to RM 5 million has been in scope since 1 January 2026, with relaxation until 31 December 2027. Below RM 3 million you are exempt. Businesses started from 2023 to 2025 at or above RM 3 million start on 1 July 2026.
Last updated
Worked example
A business started before 2023 with turnover of RM 4,000,000:
You are in phase 4
Annual turnover from RM 3 million up to RM 5 million.
- Mandatory start
- 1 January 2026
- Relaxation period ends
- 31 December 2027
- Time to start
- Already in effect
You are in the relaxation period until 31 December 2027.
What to prepare
- Your Tax Identification Number (TIN) from MyTax. Not found? Register through e-Daftar.
- Your 12-character SSM number, your 5-digit MSIC code and, if you are SST-registered, your SST registration number.
- How you will submit: the MyInvois Portal, the API from your own system, or a middleware provider.
- A test run in the MyInvois sandbox (pre-production) before you go live.
- Go-live on or before your start date, submitting each e-invoice for validation when the sale is concluded.
Portal or API?Our guidance, not an LHDN rule
Add your invoices a month to see whether the Portal or the API suits you.
Not tax advice. Confirm your position with LHDN or your tax agent before you act.
Which LHDN e-Invoice phase applies in 2026?
Every phase by annual turnover, from the official LHDN guideline.
| Phase | Annual turnover | Mandatory from | Relaxation until |
|---|---|---|---|
| 1 | more than RM 100 million | 1 August 2024 | 31 January 2025 |
| 2 | more than RM 25 million and up to RM 100 million | 1 January 2025 | 30 June 2025 |
| 3 | more than RM 5 million and up to RM 25 million | 1 July 2025 | 31 December 2025 |
| 4 | up to RM 5 million | 1 January 2026 | 31 December 2027 |
- Exempt: annual turnover or revenue below RM 3 million, unless a related company, holding company, corporate shareholder or joint venture partner is at or above it.
- New businesses: started from 2023 to 2025 with turnover of at least RM 3 million, mandatory from 1 July 2026.
How does this checker work?
- 01It compares your turnover with the phase bands in LHDN's General Guideline version 4.8.
- 02A band starts above its lower figure and includes its upper figure. Below RM 3 million you are exempt.
- 03A business started from 2023 to 2025 follows the new-business date, 1 July 2026, instead of the turnover band.
- 04The day count runs from today in Malaysia time. The figures you type never leave your browser.
Sources
Facts checked on 7 October 2026 against official LHDN sources.
- LHDN e-Invoice General Guideline v4.8 (30 August 2026)
- LHDN e-Invoice Specific Guideline v4.9 (7 September 2026)
- LHDN e-Invoice page
- MyInvois SDK (API documentation)
Last updated
Need MyInvois connected to your system?
Pali builds MyInvois API links into your billing or ERP system.
Get e-Invoice ready without the admin
We connect your sales, POS or accounting system to MyInvois so every invoice is issued and validated automatically.
- MyInvois API or Portal workflow, matched to your invoice volume
- TIN and SST details checked before go-live
- Tested in LHDN's sandbox first
- Price
- From RM 1,500
- Timeline
- From 2 weeks
Questions about LHDN e-Invoice phases
Which e-Invoice phase is my business in for 2026?
LHDN sets your phase from annual turnover or revenue for financial year 2022. Every phase has started: the last, for turnover from RM 3 million up to RM 5 million, began on 1 January 2026. Below RM 3 million you are exempt.
Is my business exempt from e-Invoice?
Under LHDN's General Guideline version 4.8, taxpayers with annual turnover or revenue below RM 3 million are exempt. The exemption does not apply if a non-individual shareholder, holding company, related company or joint venture partner has turnover of at least RM 3 million.
When does the e-Invoice relaxation period end?
For turnover from RM 3 million up to RM 5 million, it runs until 31 December 2027. Until then LHDN allows consolidated e-invoices for every transaction and will not prosecute under section 120 of the Income Tax Act 1967 if you follow those rules.
I started my business in 2024. When must I start e-invoicing?
Businesses started from 2023 to 2025 with turnover of at least RM 3 million must e-invoice from 1 July 2026. Below that figure you are exempt.
Should I use the MyInvois Portal or the API?
The Portal is free from LHDN and takes one invoice at a time or a spreadsheet batch. The API needs upfront investment and suits high volume. Our rule of thumb: up to 30 invoices a month, the Portal; 300 or more, the API.
Does a change in my turnover move my start date?
No. LHDN sets your start date from your financial year 2022 turnover, and later changes do not move it. Confirm your own position with LHDN or your tax agent.
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