Malaysia’s Inland Revenue Board (LHDN) has announced a further extension to the interim relaxation period for e‑invoicing under Phase 4, which applies specifically to SMEs with RM1 million–RM5 million annual turnover.
Original End Date
30 June 2026
First Extension
31 December 2026
New Further Extension
31 December 2027
This extension provides SMEs additional time to adapt, but it does not change the official e‑invoice implementation date, which remains 1 January 2026.
The extension applies only to the interim relaxation period.
SMEs must still submit e‑invoices starting 1 January 2026.
During the relaxation period, submissions can be made in a consolidated method, easing compliance for smaller businesses.
SMEs gain more time to adjust systems and processes.
Smaller firms can spread out IT and training investments.
Consolidated submissions reduce administrative burden while maintaining compliance.
SMEs should begin preparing now despite the extension. Take these critical steps today:
Upgrade accounting systems to support e‑invoice generation.
Train staff on MyInvois compliance requirements.
Explore solutions like the SQL Account LHDN e‑Invoice system, which enables submission in just 2 seconds per invoice — making compliance fast, efficient, and stress‑free.
SQL Account offers a seamless integration with LHDN’s MyInvois platform. With its 2‑second submission capability, SMEs can:
Explore SQL Account The e-Invoice deadline extension might feel like a relief, but delaying your preparation could be a costly mistake. Watch Joey explain why acting now is critical for your business survival.
"很多老板的问题不是不会赚钱，是账一开始就乱了。早点处理，是降低成本。"
👉 Click play to discover the hidden risks of delaying your e-Invoice integration.
The government’s decision to extend the Phase 4 relaxation period until 31 December 2027 offers SMEs valuable breathing space. However, with the mandatory implementation date fixed at 1 January 2026, businesses should not delay preparations.
Leveraging efficient tools such as SQL Account’s LHDN e‑Invoice system ensures compliance is fast, simple, and future‑proof.
Malaysia
