As explained in updated guidance from the Inland Revenue Board of Malaysia (IRBM) dated 7 December 2025, Malaysia has increased the annual turnover threshold for e-invoicing. It was previously provided that taxpayers with annual turnover or revenue below MYR 500,000 were exempted from the implementation of e-invoicing, but according to a revised e-Invoice implementation timeline, the exemption now applies to taxpayers with annual turnover or revenue below MYR 1 million. As such, the final s…