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CCS – AUDITOR | TAX AGENT | BUSINESS ADVISOR

E-Invoice FAQ No. 19: Stopping E-Invoice Issuance Under the Exemption

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FAQ No. 19 clarifies that a business does not need to participate in the Special Voluntary Disclosure Programme (SVDP) to stop issuing e-Invoices if it qualifies for the exemption.

The exemption applies provided that the business’s revenue does not subsequently exceed RM3 million and it meets the criteria in Section 1.6.10. If these conditions are met, the business may stop issuing e-Invoices immediately.

The business may also choose to continue issuing e-Invoices voluntarily.

e-Invoice常见问题第19条:符合豁免条件后可停止开具 e-Invoice

常见问题第19条说明,符合豁免条件的企业无需参加自愿披露计划(SVDP),即可停止开具 e-Invoice。

适用前提是:企业之后的营业额没有超过RM300万,并且符合第1.6.10节所列的豁免条件。在符合这些条件的情况下,企业可以立即停止开具 e-Invoice。

企业也可以选择继续自愿开具 e-Invoice。