
By Admin | 1 July 2026
⏰ Is Your Business Required to Start e-Invoicing?
Starting 1 July 2026, your business must implement LHDN e-Invoicing if you fall under any of these categories:
1. Existing business
Your revenue was below RM1 million in YA 2022, but reached or exceeded RM1 million in YA 2023, YA 2024, or YA 2025.
2. New business
Your business commenced operations between 2023 and 2025 and achieved RM1 million or more in revenue in any of those years.
3. Related company rule
Even if your own revenue is below RM1 million, you must implement e-Invoicing if you have:
• A corporate (non-individual) shareholder with RM1 million or more in revenue.
• A holding company with RM1 million or more in revenue.
• A related company or Joint Venture (JV) with RM1 million or more in revenue.
Not sure whether your business is required to implement e-Invoicing?
📧 Email us: info@taxguardsadvisory.com
