Malaysia · LHDN MyInvois

Does the e-Invoice mandate apply to you?

Enter your annual turnover to see which phase you fall into, when it became mandatory, and whether the grace period has already closed.

Phase dates and thresholds from LHDN's published implementation timeline. Source, checked 22 August 2026.

Result

Phase 4 — enforcement is live

Phase 4 became mandatory on 1 January 2026, and its six-month relaxation period ended on 30 June 2026. Full compliance is expected now, with penalties applying per instance.

Mandatory from
1 January 2026
Relaxation ended
30 June 2026
Penalty for non-compliance
RM200 to RM20,000, or imprisonment of up to six months, or both — per instance.

To be clear: MinimalPOS does not submit e-Invoices to MyInvois. It records the sales, taxes, service charges and receipts a submission is built from. LHDN provides the MyInvois Portal free of charge, and high-volume F&B outlets can file a consolidated e-invoice covering many transactions rather than one per bill.

Every LHDN e-Invoice phase

PhaseTurnoverMandatory fromRelaxation ends
Phase 1Above RM100m1 August 202431 January 2025
Phase 2RM25m – RM100m1 January 202530 June 2025
Phase 3RM5m – RM25m1 July 202531 December 2025
Phase 4RM1m – RM5m1 January 202630 June 2026
ExemptBelow RM1mFully exempt from 1 January 2026
Free — limited-time offer

Compliance starts with a clean record of every sale.

MinimalPOS keeps orders, taxes, service charges, payments and receipts in one place, so the numbers behind a consolidated e-Invoice are already there when you need them.

How this free tool helps

LHDN e-Invoice Deadline Checker

Malaysia's e-Invoice mandate rolls out in phases based on annual turnover. Enter your turnover to see which phase you fall into, when it became mandatory, whether the six-month relaxation period has already closed, and what non-compliance carries. Every date on this page is sourced and dated.

From planning tool to restaurant operations

MinimalPOS records the sales, taxes, service charges and receipts an e-Invoice submission is built from, and can produce consolidated totals for a period. It does not submit to MyInvois for you — LHDN provides the MyInvois Portal free of charge.

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Frequently asked questions

Do I have to issue e-Invoices if my turnover is under RM1 million?

No. Businesses with annual turnover below RM1,000,000 are fully exempt from the e-Invoice mandate, effective 1 January 2026. The exemption threshold was raised from RM500,000.

When did Phase 4 become mandatory?

Phase 4 covers businesses with RM1–5 million annual turnover and became mandatory on 1 January 2026. Its six-month relaxation period ended on 30 June 2026, so those businesses are now in full enforcement.

What is the penalty for not issuing e-Invoices?

A fine of RM200 to RM20,000, or imprisonment of up to six months, or both — per instance of non-compliance. That is per invoice, which is why it adds up quickly for a high-volume business.

Does a restaurant have to issue one e-Invoice per bill?

No. High-volume F&B outlets can aggregate transactions into a consolidated e-invoice rather than issuing one per bill. That is the practical route for a busy restaurant that does not collect buyer tax details at the counter.

Can MinimalPOS submit e-Invoices to MyInvois for me?

No, and we would rather say so plainly. MinimalPOS records the sales, taxes, service charges and receipts your submission is built from, and reports consolidated totals for a period. Submission itself goes through the MyInvois Portal, which LHDN provides free of charge, or through an integrated filing provider.