When does the second phase of e-invoicing implementation begin?

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The second phase of e-invoicing implementation is scheduled to commence on January 1, 2025.

The second phase of e-invoicing implementation is set to begin on January 1, 2025. This phase will encompass taxpayers with an annual turnover or revenue ranging from RM25 million up to RM100 million. The Inland Revenue Board (LHDN) has reported a positive uptake since the initial implementation, with 107.5 million e-invoices received from taxpayers to date.
Target Taxpayers for Phase Two

The upcoming phase targets approximately 14,000 taxpayers. These are businesses whose annual turnover or revenue falls within the RM25 million to RM100 million bracket. This structured rollout aims to ensure a systematic integration of e-invoicing across different business segments.
Interim Relaxation Period

LHDN has indicated that a six-month interim relaxation period will be provided for each implementation phase. This allowance is particularly for taxpayers who are issuing consolidated e-invoices. Such periods are intended to facilitate smoother transitions and allow businesses adequate time to adapt to the new system.
Support and Resources for Taxpayers

To assist taxpayers in their transition to e-invoicing, LHDN offers comprehensive support. This includes detailed guidelines and frequently asked questions available on its dedicated e-invoice microsite. Taxpayers can transmit their e-invoices via the MyInvois Portal, which also features instructional videos.
Transmission Mechanisms and Assistance

LHDN provides multiple transmission mechanisms, including an application programming interface (API) integrated with MyInvois. This allows taxpayers the flexibility to either develop their own systems or engage with technology suppliers. Furthermore, dedicated officers conduct engagement sessions nationwide, and a special e-invoice HASiL help desk is available to address operational and technical queries.

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When does the second phase of e-invoicing implementation begin?

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