My revenue was below RM1 million in 2022, but it increased in 2023 or 2024. When exactly do I need to start e-Invoice?

If your business:

1. Existed in YA2022,

2. Had revenue below RM1 million in YA2022, and

3. Reached or exceeded RM1 million in YA2023, YA2024, or YA2025,

? You are required to implement e-Invoice starting 1 July 2026.

If your revenue only reaches RM1 million in YA2026 or later, then:

? e-Invoice becomes mandatory on 1 January of the second year following the year your revenue reaches RM1 million.

Example:

Revenue hits RM1 million in 2026 → e-Invoice starts 1 January 2028