Guides
e-Invoice Mandatory: Timeline & Who Is Affected
Updated: 8 November 2026 Independently fact-checked.
What is e-Invoice?
e-Invoice is a digital document validated by HASiL across transaction types (e.g. sales, income, and others) via MyInvois/the official platform. It is not just converting a paper invoice into a PDF — it involves submitting transaction information to HASiL's system for validation.
Who must comply?
e-Invoice is implemented mandatorily by HASiL in phases according to each business's annual revenue threshold. In short, businesses that reach a certain revenue threshold are required to issue e-Invoices from the date of their respective phase.
What about individuals?
- Salaried employees: you do not need to issue an e-Invoice for your salary — your employer issues it.
- Individuals generally: you may receive e-Invoice receipts from the businesses you deal with. Understand the receipt, but the obligation to issue e-Invoices lies with the business/seller, not the individual buyer.
Current guideline versions
HASiL updates e-Invoice guidelines periodically. At review 2026-11-08:
- Version 4.8 (general, 30 August 2026).
- Version 4.9 (specific, 7 September 2026).
- No version 5.x as of this review.
Always check HASiL's official e-Invoice page for the latest version.
PKPS/SVDP — voluntary disclosure
The Special Voluntary Disclosure Programme (PKPS/SVDP) related to e-Invoice is active until 31 December 2027 (section 17 of Specific Guideline v4.8; HASiL media statement 7 July 2026).
Timeline — what is confirmed
| Item | Status on 2026-11-08 |
|---|---|
| Phased mandatory implementation by revenue threshold | Confirmed (concept) — exact phase dates this item still awaits official confirmation from HASiL — check again with HASiL before deciding. |
| Current guideline versions | 4.8 and 4.9; no 5.x |
| PKPS/SVDP | Active until 31 December 2027 |
| Scope of individual transactions / exemptions | this item still awaits official confirmation from HASiL — check again with HASiL before deciding. |
FAQ
Q. When does e-Invoice become mandatory for my business? A. It depends on your business's annual revenue threshold and the mandatory phase. Exact dates per phase are not confirmed at this review — this item still awaits official confirmation from HASiL — check again with HASiL before deciding. Refer to HASiL's official e-Invoice page or a tax adviser.
Q. I am a salaried employee — do I need to issue e-Invoices? A. Not for your salary — your employer issues the e-Invoice for salary.
Q. What is the difference between e-Invoice and a normal invoice? A. e-Invoice is a digital document validated by HASiL via MyInvois/the official platform; it spans transaction types, not just a paper document.
Q. Is PKPS/SVDP still active? A. Yes — active until 31 December 2027 (section 17 of Specific Guideline v4.8; HASiL media statement 7 July 2026).
Glossary
- e-Invoice — a digital document validated by HASiL across transaction types.
- MyInvois — HASiL's official e-Invoice platform.
- Revenue threshold — the annual revenue level that determines the mandatory phase.
- PKPS/SVDP — Special Voluntary Disclosure Programme.
- YA — Year of Assessment.
Official sources
All sources below were reviewed on 8 November 2026. Official HASiL pages and documents: