FAQ No. 18 clarifies that a business meeting the e-Invoice exemption criteria does not need to apply for the exemption or obtain prior approval from the Inland Revenue Board of Malaysia (IRBM).

Siti’s business recorded revenue of RM2 million in YA 2024. Although its e-Invoice implementation date was 1 July 2026, its revenue remained below RM3 million in all relevant Years of Assessment, and it met the exemption criteria in Section 1.6.10.

Siti may therefore stop issuing e-Invoices immediately. Alternatively, she may continue issuing them voluntarily.

e-Invoice常见问题第18条：豁免无需申请或事先取得IRBM批准

常见问题第18条说明，符合 e-Invoice 豁免条件的企业无需提出申请，也无需事先取得马来西亚内陆税收局（IRBM）的批准。

Siti的生意在YA 2024录得RM200万收入。虽然其 e-Invoice 实施日期为2026年7月1日，但相关课税年度的收入均低于RM300万，而且符合第1.6.10节所列的豁免条件。

因此，Siti可以立即停止开具 e-Invoice；她也可以选择继续自愿开具。