As Malaysia's most experienced Odoo partner, Onnet Consulting is proud to support businesses in navigating the evolving landscape of LHDN's e-Invoicing mandate.
To make it easier for Malaysian companies to understand what has happened, what is happening, and what is coming next, we've compiled the full timeline of updates from LHDN (Inland Revenue Board of Malaysia).
Whether you're a large enterprise or a growing SME, this living record gives you everything you need to stay compliant and ahead of any latest updates on e-invoicing.
E-Invoicing Timeline by LHDN
Major Timeline Revision Announced
LHDN revises the implementation plan for smaller businesses.
Phase 1 Grace Period Ends
Full compliance required for companies from Phase 1.
e-Invoice Phase 2
From 1st January 2025, businesses with an annual turnover between RM25 million and RM100 million must adopt e-invoicing.
e-Invoice Phase 1
Starting 1st August 2024, businesses with a turnover exceeding RM100 million must generate e-invoices.
Guideline Release v2.3 & SDK v1.0
LHDN released versions that defined the framework and early integration references.
Official Announcement
LHDN announced a phased plan for mandatory e-invoicing implementation for all businesses.
Grace Periods Continue
Each phase includes a 6-month relaxation window where consolidated invoicing is allowed and penalties are not enforced.
June 5, 2025: Major Timeline Revision Announced
LHDN revises the implementation plan for smaller businesses.
New Rollout Dates:
RM5M - RM25M: Mandatory from July 1, 2025 (Phase 3)
RM1M - RM5M: Mandatory from January 1, 2026 (Phase 4)
Up to RM1M: Mandatory from July 1, 2026 (Phase 5)
Below RM500K: Temporarily exempt
Also released:
e-Invoicing Guideline v4.4
Specific Guideline v4.2
These updates introduced refined validations, document flows, and transaction categories.
February 2025: Phase 1 Grace Period Ends
Full compliance is required for companies from Phase 1.
January 1, 2025: Phase 2 (RM25M - RM100M Turnover)
Mandatory e-Invoicing for businesses with annual turnover between RM25 million to RM100 million.
Grace period: until July 1, 2025
August 1, 2024: Phase 1 (Corporates with > RM100M turnover)
E-invoicing becomes mandatory for businesses with an annual turnover exceeding RM100 million.
Grace period: until February 1, 2025
April 6, 2024: Guideline Release v2.3 & SDK v1.0
e-Invoicing Guideline v2.3
Specific Guideline v2.1
Software Development Kit (SDK) v1.0
This version defined the framework and early integration references.
March 2023: Official Announcement
LHDN announces the rollout of mandatory e-Invoicing, aligned with global tax digitisation trends.
Need Help Going Compliant?
Onnet Consulting offers a custom Odoo ERP solution tailored for Malaysia's e-Invoicing requirements. As the most experienced Odoo partner in Malaysia, we help businesses of all sizes align with LHDN e-invoicing standards seamlessly and affordably.
Book a demo with our ERP experts to see how e-Invoicing works in Odoo!