Skip to main content

CCS – AUDITOR | TAX AGENT | BUSINESS ADVISOR

e-Invoice Rule: Individual Invoices Required for Single Transactions Above RM10,000

Share the Post:

Businesses often ask whether a transaction exceeds the RM10,000 threshold before or after discounts and SST, and whether it can still be included in a Consolidated e-Invoice.

The rule is that a single transaction exceeding RM10,000, calculated after deducting discounts and including SST, must be issued as an individual e-Invoice. It cannot be included in a Consolidated e-Invoice, except during the Relaxation Period.

This requirement applies to all industries from 1 January 2026.

e-Invoice规定:单笔交易超过RM10,000须开具个别电子发票

许多企业都想了解,判断是否超过RM10,000门槛时,应在扣除折扣及加上SST之前还是之后计算;超过门槛的交易是否仍可纳入合并电子发票。

规定是:单笔交易在扣除折扣并计入SST后,金额超过RM10,000,必须开具个别 e-Invoice,不得纳入合并电子发票;宽限期(Relaxation Period)内除外。

这项要求自2026年1月1日起适用于所有行业。