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e-Invoice LHDN Calculator
LHDN is rolling out e-Invoice in phases based on annual company revenue. Enter your company’s revenue below to check which phase applies and when it becomes mandatory.
Estimate based on LHDN's published e-Invoice phase timeline. Confirm your exact obligation with LHDN or our team.
Many companies choose to handle e-Invoice submission through our Xero automation, so every invoice is validated automatically without repetitive manual work.
What Is e-Invoice and Why Does Your Phase Matter?
e-Invoice is LHDN’s electronic invoicing mandate under the Income Tax Act 1967. Instead of issuing a regular invoice, your business generates one through the MyInvois Portal or a connected accounting system, and LHDN validates it in near real time before it reaches your customer. The rollout isn’t all at once — LHDN is phasing it in by annual revenue, which is exactly what the calculator above checks for you.
e-Invoice Rollout Phases in Malaysia
- Above RM100 million — mandatory since 1 August 2024 (Phase 1)
- RM25 million – RM100 million — mandatory since 1 January 2025 (Phase 2)
- RM5 million – RM25 million — mandatory since 1 July 2025 (Phase 3)
- RM1 million – RM5 million — mandatory since 1 January 2026 (Phase 4)
- RM500,000 – RM1 million — mandatory from 1 July 2026, with a relaxation period to 31 December 2026 (Phase 5)
- Below RM500,000 — currently exempt from e-Invoice
Each phase comes with a 6-month interim relaxation period where LHDN allows consolidated e-Invoices and doesn’t penalise validation errors, so long as you’re making a genuine effort to comply. For the full breakdown with dates and exemptions, see our e-Invoice Implementation Timeline guide.
What Happens If You Miss Your Deadline?
Once your phase is mandatory, issuing invoices without e-Invoice validation can trigger compliance action and penalties under the Income Tax Act. We cover the specifics — including what LHDN checks first — in What Happens If You Miss the e-Invoice Deadline. New to e-Invoice altogether? Start with What Is e-Invoice in Malaysia: Full Guide for Businesses.
FAQ
Does this calculator use my exact revenue?
Yes — enter your company’s actual annual revenue and it matches you to the correct LHDN phase instantly.
I’m a new company — which phase applies to me?
Newly established businesses follow a slightly different rule tied to when your revenue first crosses RM500,000. Our team can confirm your exact start date if you’re unsure.