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What revenue threshold triggers mandatory e-invoicing in Malaysia?

Quick Answer

Malaysia's LHDN e-invoicing mandate uses a phased approach based on annual turnover. The thresholds are: RM100 million (effective 1 August 2024), RM25 million (1 January 2025), RM500,000 (1 July 2025), RM150,000 (1 January 2026), and no minimum threshold (1 July 2026 — all taxpayers). Your compliance date is determined...

Full Details

Malaysia's LHDN e-invoicing mandate uses a phased approach based on annual turnover. The thresholds are: RM100 million (effective 1 August 2024), RM25 million (1 January 2025), RM500,000 (1 July 2025), RM150,000 (1 January 2026), and no minimum threshold (1 July 2026 — all taxpayers). Your compliance date is determined by your highest annual turnover in any of the last three financial years. Most established private clinics and dental practices in urban Malaysia exceeded the RM500,000 threshold and were captured in the July 2025 phase.

MedicalMet includes LHDN e-invoicing in all plans at no extra cost, so clinics at any revenue level can comply from day one. Visit medicalmet.com/features/lhdn-e-invoice for compliance details or medicalmet.com/schedule-demo to see it live.

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