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Free tool · LHDN e-invoice

e-Invoice penalty calculator

Not issuing an e-invoice when you must is an offence, for each non-compliance. Enter how many you would be missing to see the range of fines the law allows, and what issuing them would cost instead.

Every invoice, credit note or self-billed invoice you are expected to issue as an e-invoice.
Counted from the date you had to start. Not sure of it? Check your date.

If none are issued

Fines of RM to RM

That is missed e-invoices at RM200 to RM20,000 each. The court can also impose up to 6 months' imprisonment. It decides the amount within that range.

Issuing them through SteadyDevs costs RM a month on the plan.

See the e-Invoice platform →

How this counts: LHDN's FAQ says the fine applies for each non-compliance, so the calculator counts every invoice not issued as one. LHDN hasn't published how it counts them in practice, so treat this as the size of the exposure, not a likely bill. Not legal advice. Checked on 23 October 2026 against LHDN's e-Invoice FAQ (updated 4 September 2026).

Before you worry

Phase 4 has until 2028, if it consolidates

Businesses whose e-invoicing started on 1 January or 1 July 2026 are in a relaxation period until 31 December 2027. Issue one consolidated e-invoice a month for all your sales, within 7 days after the month ends, and LHDN won't prosecute under section 120.

Missed months can still be put right

LHDN's Special Voluntary Disclosure Programme runs until 31 December 2027. You issue the missing or corrected e-invoices, and no registration is needed. LHDN's e-invoice division calls it a full penalty waiver for disclosures made openly, without deliberate manipulation (Bernama, 21 October 2026).

Common questions

What is the penalty for not issuing an e-invoice in Malaysia?
It is an offence under section 120(1)(d) of the Income Tax Act 1967: a fine of RM200 to RM20,000, up to 6 months' imprisonment, or both, for each non-compliance.
Is the fine charged per invoice?
LHDN's FAQ says the penalty applies for each non-compliance. It hasn't published how it counts them, so this calculator treats every invoice not issued as one. That shows the size of the exposure rather than a likely bill.
Can I be fined during the relaxation period?
Businesses whose e-invoicing started on 1 January or 1 July 2026 won't be prosecuted under section 120 until 31 December 2027, as long as they issue a consolidated e-invoice every month within 7 days after the month ends. A business issuing nothing at all is outside that condition.
I have already missed some months. What now?
Start issuing e-invoices now, and put the missed months right through LHDN's Special Voluntary Disclosure Programme before 31 December 2027 by issuing the missing or corrected e-invoices. No registration is needed.
Are businesses under RM3 million fined?
Not if they qualify for the exemption. LHDN takes no e-invoice compliance action against exempt businesses. Use our checker to see whether you are exempt.
More free tools Not sure you have to e-invoice at all? Check in three questions → Need the seller's MSIC code? Look it up →