LHDN e-invoice for clinics: what the tax authority says
Checked on 8 November 2026 against the six official sources listed at the foot of this page. LHDN (the tax authority, known in Malay as HASiL) updates its e-invoice rules often: its general guideline was reissued as version 4.8 on 30 August 2026 and its specific guideline as version 4.9 on 7 September 2026. Check the date on each source before you rely on anything below. This guide is general information, not tax or legal advice: ask a tax adviser about your own clinic. G-Flex sells software, so read this with that in mind; the last section says what G-Flex does and does not do.
There is no clinic-specific deadline
LHDN's implementation timeline does not mention clinics or healthcare. Its dates depend on a taxpayer's annual turnover or revenue, not on the type of business. If you read an article that gives a date for clinics specifically, check it against the timeline below.
The implementation dates, by turnover
From LHDN's timeline page (last updated 30 August 2026):
| Annual turnover or revenue | Date e-invoicing starts |
|---|---|
| More than RM100 million | 1 August 2024 |
| More than RM25 million and up to RM100 million | 1 January 2025 |
| More than RM5 million and up to RM25 million | 1 July 2025 |
| Up to RM5 million | 1 January 2026 |
The exemption
LHDN's timeline page states that taxpayers with an annual turnover or revenue of less than RM3,000,000 are exempted from e-invoice implementation.
- The threshold was raised. In a media statement dated 30 August 2026, HASiL said the government had agreed to raise the threshold from RM1 million to RM3 million, with effect from 1 September 2026, so that small and medium businesses with annual income or sales below RM3 million are not required to implement e-invoicing. It added that voluntary participation is encouraged.
- Conditions. Section 1.6.10 of the e-Invoice Guideline (version 4.8, published 30 August 2026) says the exemption applies to all categories of taxpayer (for example individuals, partnerships and companies). It also says the exemption does not apply to a taxpayer that: (a) has non-individual shareholders (or equivalent) with annual turnover or revenue of at least RM3,000,000; (b) is a subsidiary of a holding company with annual turnover or revenue of at least RM3,000,000; or (c) has a related company or joint venture with annual turnover or revenue of at least RM3,000,000.
Whether the exemption applies to a particular clinic, including a clinic that belongs to a group, is a question for LHDN or a tax adviser.
The interim relaxation, until 31 December 2027
Section 16 of the e-Invoice Specific Guideline (version 4.9, published 7 September 2026) sets an interim relaxation period. For taxpayers with annual turnover or revenue of up to RM5 million, for both the 1 January 2026 and 1 July 2026 implementation dates, it runs until 31 December 2027. During it, a taxpayer may:
- issue consolidated e-invoices for all activities and transactions;
- choose not to issue an individual e-invoice, even if the buyer asks for one, provided the consolidated e-invoice conditions in section 16.2 are met.
Section 16.3 adds that IRBM will not take prosecution action under section 120 of the Income Tax Act 1967 during the interim relaxation period for non-compliance with the e-invoice requirements, provided the taxpayer meets the consolidated e-invoice conditions in section 16.2 (a) and (b).
What LHDN's healthcare FAQ says
LHDN publishes a separate FAQ for the healthcare industry, updated on 14 June 2024. It is written for hospitals, and it also covers independent consultants working with hospitals. It does not mention clinics. Specific Guideline version 4.9 still lists it as the healthcare FAQ, and also lists healthcare among the sectors that issue statements or bills on a periodic basis (section 4.1).
On who the buyer is, the FAQ covers these cases: a patient paying directly; a patient where a third-party administrator or managed care organisation pays; a patient covered by an insurance claim; a company paying for its employees' medical services; and a parent or child of the patient paying. For all of them it says the buyer is the patient. Where the patient is under 18, the buyer's details are those of the parent, guardian or other relevant party.
On consolidation, the FAQ says a hospital may issue a consolidated e-invoice for transactions where patients do not require an e-invoice. If the buyer asks for an e-invoice, it is issued once the billing is finalised. If the buyer does not ask, the hospital may issue its normal bill, then aggregate these bills monthly and issue a consolidated e-invoice within seven calendar days after the month end.
How this applies to a general practice or other clinic is not covered by the FAQ. Ask LHDN or a tax adviser before you rely on it.
What G-Flex does and does not do
- G-Flex submits its own fee invoices to LHDN's MyInvois system. Issuing a clinic's own invoices to patients is not part of the product today.
- LHDN's general FAQ (updated 4 September 2026, question 139) says technology providers do not need certification at this time, and that this may change. There is therefore no LHDN-approved list of software, and nothing on this page means that G-Flex makes a clinic compliant. The clinic remains responsible for its own e-invoicing.
Where to ask LHDN
In its media statement of 30 August 2026, HASiL lists its e-invoice help desk on 03-8682 8000 (24 hours), MyInvois Live Chat, and the email address myinvois@hasil.gov.my for general e-invoice questions.