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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: above RM100 million (effective 1 August 2024), RM25–100 million (1 January 2025), RM5–25 million (1 July 2025), and RM1–5 million (1 January 2026). Businesses below RM1 million annual turnover are exempt — the government raised the exe...

Full Details

Malaysia's LHDN e-invoicing mandate uses a phased approach based on annual turnover: above RM100 million (effective 1 August 2024), RM25–100 million (1 January 2025), RM5–25 million (1 July 2025), and RM1–5 million (1 January 2026). Businesses below RM1 million annual turnover are exempt — the government raised the exemption threshold from RM500,000 to RM1 million in December 2025. The exemption does not apply to businesses with a corporate shareholder, holding company, or related company with turnover of RM1 million or more; those follow the 1 July 2026 concessionary date. Most established private clinics and dental practices in urban Malaysia exceed RM1 million and were captured by the January 2026 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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