E-Invoicing Timeline Extended for MSMEs

On 20 April 2026, the Ministry of Finance (MoF) announced a 12-month extension to the e-Invoicing implementation timeline.

The extension applies to businesses with annual sales between RM1 million and RM5 million, giving them until 31 December 2027 to comply. This represents an additional 12-month transition period, during which businesses may issue consolidated e-invoices without penalties.

Who is affected:

Businesses with annual sales between RM1 million and RM5 million.

What has changed:

• Deadline extended to 31 December 2027

• Consolidated e-Invoices may be issued during the transition period

• Penalties are not expected to be imposed during this period

Why this matters: This extension gives businesses more time to prepare, especially in the current economic environment.

However, e-Invoicing remains a mandatory requirement, and businesses are expected to be fully compliant by the end of the transition period.