Since 1 September 2026, businesses in Malaysia with annual sales below RM3 million do not have to issue e-Invoices, so most studios and many gyms are exempt. If you are above the threshold, or choose to adopt e-Invoice voluntarily, you need clean sales records for every transaction. Fitnow keeps an invoice for every sale, with sales reports and data export, so you or your accountant have what you need.
e-Invoice has been rolling out across Malaysia since 2024, and the rules have changed several times. This guide explains where things stand as of October 2026 and what it means for a fitness business.
This is a general guide, not tax advice. Check the latest guidelines on the LHDN (Inland Revenue Board of Malaysia) website or with your accountant before you make decisions.
What is e-Invoice in Malaysia?
An e-Invoice is a digital record of a sale that is sent to LHDN for validation through its MyInvois system. LHDN has rolled it out in phases by annual turnover, starting with the largest businesses.
Does your studio or gym need e-Invoice?
| Phase | Annual turnover | Start date |
|---|---|---|
| Phase 1 | Above RM100 million | 1 August 2024 |
| Phase 2 | RM25 million to RM100 million | 1 January 2025 |
| Phase 3 | RM5 million to RM25 million | 1 July 2025 |
| Phase 4 | RM3 million to RM5 million | 1 January 2026, with a relaxation period to 31 December 2027 |
| Exempt | Below RM3 million | Exempt from 1 September 2026 |
Phase 4 originally covered businesses from RM1 million. On 1 September 2026 the exemption threshold rose from RM1 million to RM3 million, so businesses below RM3 million are no longer required to implement e-Invoice. LHDN still encourages smaller businesses to adopt it voluntarily.
How e-Invoice works for member payments
Most studio and gym sales are to individual members (business to consumer). Under LHDN's guidelines, when a member does not ask for an e-Invoice, a business that is in scope can combine those sales into a consolidated e-Invoice each month, submitted within 7 calendar days after the month ends. If a member or a company buying a corporate package asks for an e-Invoice, you issue one for that sale.
What your fitness software should give you
- An invoice for every sale, online or manual, that you can look up later.
- Sales reports by day and month, ready for monthly consolidation.
- Data export, so your accountant or e-Invoice system can use the numbers.
- Member details on each sale, for members who ask for their own e-Invoice.
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Fitnow
Our pickBest for: studios and gyms in Malaysia that want clean sales records
Fitnow includes invoice management, sales analytic reports and data export in every plan. Online and manual payments land in the same reports, so your monthly figures are complete.
Pro is RM150 a month billed annually or RM199 month to month, with SST included, no setup fee, no migration fee and a 30-day free trial with no card needed.
- Invoice management on every plan
- Sales reports and data export
- Online and manual payments in one place
Frequently asked questions
Does my gym need to issue e-Invoices in Malaysia?
From 1 September 2026, businesses with annual sales below RM3 million are not required to implement e-Invoice. Above that, the LHDN phases apply. Check with LHDN or your accountant for your situation.
What is a consolidated e-Invoice?
When members do not ask for their own e-Invoice, a business in scope can combine those sales into one e-Invoice for the month, submitted within 7 calendar days after the month ends.
Does Fitnow keep invoices for every sale?
Yes. Fitnow includes invoice management, sales reports and data export in every plan.
Is this tax advice?
No. This guide explains the public LHDN timeline as of October 2026. Confirm your obligations with LHDN or your accountant.
What you get with Fitnow
- Invoice management on every plan
- Sales analytic reports and data export
- Online and manual payments in one report
- SST included in your Fitnow price
