Kedah: The Inland Revenue Board (LHDN) in Kedah is prepared to conduct on-site training and specialised simulations for Small and Medium Enterprises (SMEs) to help them understand the e-Invoice system, which will be mandatory from January 2026. Kedah LHDN director Nor Azam Mohamad said 23,712 companies in the state were required to register for the system, with registrations expected to increase ahead of its implementation.

According to BERNAMA News Agency, some employers or companies have requested visits to their premises for hands-on training and guidance for staff managing invoices. Nor Azam Mohamad confirmed the readiness of LHDN to accommodate these requests. He also noted significant progress in the implementation phases nationwide through programmes, briefings, campaigns, and activities aimed at employers and taxpayers.

He reported that from 2024 to March this year, 11 e-Invoice briefings were conducted involving 784 participants, while 20 in-person sessions attracted 1,694 attendees. He expressed hope for the continuation of these activities, emphasizing that the e-Invoice system is not just about compliance but also assists businesses and taxpayers by simplifying tax reporting with complete documentation for every transaction.

Beginning January 1, 2026, e-Invoicing will become mandatory, with LHDN focusing on full enforcement and monitoring of the system. The government had postponed the third phase of e-Invoicing for SMEs with annual sales between RM150,000 and RM500,000 to January 1 next year. The e-Invoice system was first introduced on August 1, 2024, for companies with sales exceeding RM100 million, followed by a second phase on January 1 this year for companies with sales between RM25 million and RM100 million. Businesses with annual sales below RM150,000 are exempted, benefiting more than 700,000 small traders nationwide.