Published
From January 1, LHDN's Phase 4 rules say every single transaction above RM 10,000 needs its own e-invoice. No more lumping receipts. Here's what changes for freelancers and SMEs, and how to keep your records clean.
RM 10,000
Threshold above which every transaction needs its own e-invoice
Effective Jan 1, 2026 (LHDN Phase 4 / MyInvois)
LHDN e-Invoice Phase 4 says every single transaction above RM 10,000 must be issued as an individual e-invoice. You can no longer lump multiple smaller bills into one consolidated invoice if any of them crosses RM 10,000.
A laptop sale at RM 12,000 is its own e-invoice. Can't be lumped with three smaller sales on a monthly summary.
A RM 15,000 milestone payment from one client is one e-invoice for that payment. Even if you bill the same client weekly for smaller amounts, the big one is separate.
B2B orders above RM 10,000 each get their own e-invoice. Easier audit trail, more work at issuance time.
Pre-Phase 4
Phase 4 (Jan 1, 2026 onward)
Don't batch at month-end. Open Duitful, add an income entry, set Category to the client name. The day-of-receipt log lines up with the e-invoice issue date in MyInvois.
Once MyInvois returns the UUID for an issued e-invoice, paste it into Duitful's Note field on that entry. CSV export keeps it searchable later.
Open Reports, set the date range to the tax year, pick the client from the Category dropdown. Income total per client lines up with the e-invoices on file. The number you give your accountant matches LHDN's portal.
Phase 4 thresholds depend on your annual revenue tier. Even if you're not yet mandated, the RM 10,000-per-transaction rule is a sensible habit. It also makes your eventual onboarding smoother when you cross into the next tier.
Cross-border transactions still need e-invoicing if you fall under the LHDN-mandated tier. Check MyInvois for foreign-buyer specifics; the RM 10,000 threshold treats currency-converted amounts the same as MYR.
Yes. Multiple sales below RM 10,000 each can still be consolidated into a single e-invoice (subject to your tier rules). The new restriction only triggers when a single transaction crosses the threshold.
When the e-invoice is issued via MyInvois (or your accounting system), copy the returned UUID and paste it into the Note field on the matching Duitful income entry. Search by note later, or include the column in your CSV export to your accountant.
Tag every income entry with the client name. Paste the LHDN UUID into the note field. At year-end, filter by client in Reports and your figures match what MyInvois has on file.
Open Duitful →