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Failure to issue e-invoices is an offence under Section 120(1)(d) of the Income Tax Act 1967, carrying a fine of RM200 to RM20,000, imprisonment of up to 6 months, or both — for each non-compliance. A validated e-invoice is also the recognised proof of expense for tax purposes, so missing e-invoices can put deduction claims at risk. Enforcement is progressive: during the interim relaxation period (until 31 December 2027 for businesses with turnover up to RM5 million), LHDN will not prosecute provided consolidated e-invoices are issued — but clinics that submit nothing at all are not protected.
MedicalMet eliminates compliance risk by automating the entire e-invoice process. Every invoice generated in MedicalMet is submitted to MyInvois automatically, so there is no chance of missed submissions or manual errors. Visit medicalmet.com/schedule-demo to see how your clinic can comply without changing your workflow.