KUALA LUMPUR: Nearly one billion e-invoices have been issued nationwide as of Feb 4, 2026, reflecting broad take-up of the system among taxpayers, says Datuk Seri Amir Hamzah Azizan.
The Finance Minister II said about 981 million e-invoices had been generated so far, showing that the system is widely used across the country.
"To ensure compliance is fair and measured, the Inland Revenue Board (LHDN) has adopted a nudging approach as an initial step to raise awareness and give taxpayers room to make corrections and submit the right tax information voluntarily," when winding up the debate on the motion of thanks for the Royal Address in the Dewan Rakyat on Wednesday (Feb 4).
Based on early checks of data from Phase 1 and Phase 2, he said 17,188 taxpayers initially flagged as non-compliant in filing income tax returns had come forward to file voluntarily.
This involved backdated income of RM1.4bil, resulting in an additional RM290mil in tax revenue.
"This shows that early compliance measures and encouraging voluntary compliance are delivering positive results," he said.
Amir Hamzah said that the e-invoicing requirements were not onerous for small and medium enterprises, as most details are captured automatically.
"Out of 55 data fields in an e-invoice, 35 are mandatory. For SMEs, only five mandatory fields need to be filled in manually because most of the information flows in automatically from business systems or point-of-sale systems," he said.
He added that a QR code-scanning feature had been introduced so it is faster and easier for sellers to obtain buyer details within having to key them in manually.
