e-Invoice LHDN for Workshops (2026): Who Must Comply, Who Is Exempt
Short answer: LHDN e-Invoice is a digital invoice validated by the Inland Revenue Board of Malaysia through the MyInvois system. Since e-Invoice General Guideline version 4.8 (30 August 2026), businesses with annual turnover below RM3 million are exempt. That means most small and medium workshops do not have to issue e-Invoices, but larger workshops must comply.
What Is LHDN e-Invoice?
An e-Invoice replaces a paper or ordinary PDF invoice with a digital record sent to LHDN. Each e-Invoice is validated almost instantly, given a unique reference number, and carries a QR code the customer can check. The aim is to reduce tax leakage and simplify reporting.
Does My Workshop Have to Issue e-Invoices?
Check your workshop's annual turnover or revenue:
| Annual turnover | Status |
|---|---|
| Below RM3 million | Exempt (if LHDN's conditions are met) |
| RM3 million to RM5 million | Required since 1 January 2026, relaxation period until 31 December 2027 |
| RM5 million to RM25 million | Required since 1 July 2025 |
| RM25 million to RM100 million | Required since 1 January 2025 |
| Above RM100 million | Required since 1 August 2024 |
Important: the RM3 million exemption does not apply if your workshop has a non-individual shareholder, holding company, related company or joint venture with annual turnover of RM3 million or more. Workshops that are part of a group need to check the group's position, not just the workshop's.
What Changed in 2026?
- The exemption threshold rose from RM1 million to RM3 million (General Guideline version 4.8, 30 August 2026).
- The relaxation period for the final phase was extended to 31 December 2027. During this period, consolidated e-Invoices are still allowed for most transactions.
- Penalties are expected to be enforced after the relaxation period ends.
If Your Workshop Must Comply: What You Need
Prepare this information before you start:
- Your workshop's Tax Identification Number (TIN)
- SSM registration number
- MSIC code (business activity) and SST registration number if registered
- Full business address
- Buyer details: corporate customers' TIN, or the general public TIN EI00000000010 for individuals who do not provide one
How to Submit e-Invoices
- MyInvois Portal (free): log in at myinvois.hasil.gov.my and enter invoices one by one. Suits workshops with a low invoice volume.
- API integration through software: your workshop system sends e-Invoices straight to LHDN. Suits workshops that issue many invoices every day.
BengkelDay's MyInvois integration is in development and not yet available to customers. Meanwhile, BengkelDay invoices with automatic SST give you a complete record to enter in the MyInvois Portal.
Exempt Workshops: What Should You Do?
Being exempt does not mean records can be ignored. You still need to keep invoices and receipts for income tax, and a growing workshop can cross RM3 million. Organised digital invoices from the start make a later switch much easier.
This article reflects LHDN guidance as of 30 September 2026. Rules can change, so confirm your workshop's position with a tax agent or on LHDN's official MyInvois portal.
Try BengkelDay free for professional invoices with automatic SST, or see all features.
FAQ
Do small workshops have to issue LHDN e-Invoices?+
Not necessarily. Under e-Invoice General Guideline version 4.8 (30 August 2026), businesses with annual turnover or revenue below RM3 million are exempt, provided they meet LHDN's conditions. Most small and medium workshops fall below this level.
What does e-Invoice mean?+
An e-Invoice is a digital invoice sent to LHDN for near real-time validation through the MyInvois system. Once validated, it receives a unique reference number and a QR code the buyer can check.
When is the e-Invoice deadline for workshops?+
It depends on annual turnover. The final phase, for businesses with turnover up to RM5 million, started on 1 January 2026, with a relaxation period until 31 December 2027. Workshops below RM3 million are exempt.
If my workshop is below RM3 million, should I stop issuing e-Invoices?+
You may keep issuing e-Invoices voluntarily. Sources differ on whether businesses that already started can stop immediately, so confirm with your tax agent before changing anything.
Does BengkelDay support LHDN e-Invoice?+
BengkelDay's MyInvois integration is in development and not yet available to customers. Meanwhile, workshops that must comply can submit e-Invoices free through LHDN's MyInvois Portal, using BengkelDay invoices as their record.