If your business has annual revenue below RM3 million but began implementing e-Invoice in July, do not stop issuing e-Invoices immediately. Continue with the applicable process for now while checking your eligibility and the latest official guidance.

According to page 13 of the IRBM E-Invoice Guideline (Version 4.8), if your e-Invoice implementation date was in July, invoices issued on or after that date must be handled in accordance with the e-Invoice requirements.

This means:

• Do not cancel e-Invoices that were already validated in July.

• Do not stop submitting e-Invoices for transactions that took place or invoices that were issued in August simply because a new exemption threshold has been announced.

The updated guideline, which raises the exemption threshold to RM3 million, was issued on 30 August 2026. It does not automatically reverse transactions that had already taken place, invoices that had already been issued, or submissions that had already been made.

Before deciding whether you can stop after 30 August, confirm that your business meets the exemption criteria under Section 1.6.1(e) and does not fall within any of the exceptions in Section 1.6.10. These may include circumstances involving a non-individual shareholder, holding company, related company or joint venture with turnover or revenue of RM3 million or more.

In short: Do not cancel e-Invoices that have already been submitted, and do not omit submissions for transactions that have already taken place. Whether you can stop issuing e-Invoices going forward depends on your eligibility and IRBM’s official transition guidance.

Do not switch off your system solely because you have seen the RM3 million exemption threshold. Review the full requirements and confirm how they apply to your business.

This article is for general information only. For actual treatment, refer to your business structure, implementation date and the latest official guidance issued by IRBM.

e-Invoice豁免门槛低于RM300万：7月已开始实施，之后还要继续开具吗？

如果企业年收入低于RM300万，但已于7月开始实施 e-Invoice，请先不要立即停止开具。现阶段应继续按适用流程处理，同时核实企业是否符合豁免资格，并查阅最新官方指引。

根据IRBM《E-Invoice Guideline》第4.8版第13页，如果企业的 e-Invoice 实施日期为7月，则从实施日当天或之后开出的发票，必须按照 e-Invoice 要求处理。

因此：

• 7月已经验证的 e-Invoice，不应取消。

• 对于8月已经发生的交易或已经开出的发票，不要仅因看到新的豁免门槛，就直接停止提交。

提高豁免门槛至RM300万的新版指南于2026年8月30日发布。该指南并不自动撤销此前已经发生的交易、已经开出的发票或已经提交的记录。

在决定能否于8月30日之后停止开具之前，应先确认企业是否符合第1.6.1(e)节所列的豁免条件，以及是否涉及第1.6.10节所列的例外情况。这些情况可能包括存在营业额或收入达到RM300万的非个人股东、控股公司、关联公司或合资企业。

简单来说：已经提交的 e-Invoice 不要取消；已经发生的交易不要漏掉应提交的记录。之后能否停止开具，取决于企业是否符合资格，以及IRBM发布的正式过渡指引。

不要仅仅因为看到RM300万豁免门槛，就马上关闭系统。应先完整核对相关要求，并确认其如何适用于企业自身情况。

本文仅供一般资讯参考。实际处理时，请根据企业架构、实施日期及IRBM发布的最新官方指引确认。

For new businesses or operations commencing between 2023 and 2025, if annual turnover or revenue is RM3 million or more, the e-Invoice implementation date is 1 July 2026.

For new businesses or operations commencing in 2026 or later, the implementation date is the later of 1 July 2026 and the date operations commence.

However, if the business’s turnover or revenue in its first year of operations is expected to be below RM3 million, e-Invoice implementation will begin on 1 January of the second year after the year in which its total annual turnover or revenue reaches RM3 million.

新企业及新业务的 e-Invoice 实施日期

对于在2023年至2025年期间开始营业的新企业或新业务，如果年营业额或收入达到RM300万或以上，e-Invoice实施日期为2026年7月1日。

对于在2026年或之后开始营业的新企业或新业务，实施日期为以下两个日期中较迟的一个：2026年7月1日或实际开始营业的日期。

不过，如果企业首个营业年度的营业额或收入预计低于RM300万，则应从其全年营业额或收入达到RM300万所在年度之后第二年的1月1日起实施 e-Invoice。

The e-Invoice exemption threshold for annual sales or operating revenue has been raised from RM1 million to RM3 million. An estimated 1.1 million businesses are expected to benefit.

However, annual revenue below RM3 million does not automatically mean a business is exempt. In addition to its own revenue, a business should review its shareholder and holding-company structure, as well as its relationships with related companies and joint ventures.

Under paragraph 1.6.10 of the E-Invoice Guideline (Version 4.8), the exemption for taxpayers with annual sales or operating revenue below RM3 million generally applies to individuals, partnerships, corporations, cooperatives and other categories of taxpayers. The exemption does not apply in the following three situations:

1. A Non-Individual Shareholder Meets the RM3 Million Threshold

If a business has a non-individual shareholder, or a shareholder of an equivalent nature, whose annual turnover or revenue is RM3 million or more, the business cannot assume that it qualifies for the exemption simply because its own revenue is below RM3 million.

The relevant shareholder’s scale of operations may also need to be considered.

2. The Business Is a Subsidiary of a Holding Company That Meets the Threshold

If the business is a subsidiary of a holding company with annual turnover or revenue of RM3 million or more, the exemption cannot be assessed solely by looking at the subsidiary’s own financial statements.

Businesses should therefore review whether they form part of a wider corporate group.

3. A Related Company or Joint Venture Meets the Threshold

If a business has a related company or joint venture with annual turnover or revenue of RM3 million or more, the exemption may not apply.

The term “related company” has the meaning assigned to it in Section 2 of the Promotion of Investments Act 1986. Its application should be assessed under the relevant legal definition, not inferred from common usage or a company’s name.

Three Checks for Businesses

Before concluding that the business qualifies for the e-Invoice exemption, review:

• Shareholders: Does the business have any non-individual shareholders, and does any relevant shareholder meet the RM3 million threshold?

• Holding structure: Is the business a subsidiary of a holding company, and does that holding company meet the threshold?

• Related companies and joint ventures: Does the business have any related companies or joint ventures whose revenue reaches or exceeds RM3 million?

If any of these situations applies, the business should not assume that it is exempt. Eligibility should be assessed against its actual structure, relationships and the latest official guidance.

In short: Revenue below RM3 million is not the only test. Review the business’s own revenue and the relevant relationships among its shareholders, holding company, related companies and joint ventures.

This article is based on paragraph 1.6.10 of the E-Invoice Guideline (Version 4.8) and is provided for general information. Applicability may depend on the business’s specific circumstances and relevant regulations. Businesses should refer to the latest official materials issued by the Inland Revenue Board of Malaysia or consult a professional tax adviser before determining their position.

e-Invoice豁免门槛低于RM300万：仍须检查的三种情况

年销售额或营业收入的 e-Invoice 豁免门槛已从RM100万提高至RM300万，预计约有110万家企业受惠。

不过，营业额低于RM300万，并不代表企业自动符合豁免条件。除了自身收入，企业还应检查股东及控股架构，以及与关联公司和合资企业之间的关系。

根据《E-Invoice Guideline》第4.8版第1.6.10段，年销售额或营业收入低于RM300万的纳税人一般包括个人、合伙企业、公司、合作社及其他纳税人类别。不过，以下三种情况不适用该豁免：

一、非个人股东达到RM300万门槛

如果企业有非个人股东，或具有类似性质的股东，其年营业额或收入达到或超过RM300万，企业不能仅因自身收入低于RM300万，就认定自己符合豁免条件。

相关股东的经营规模也可能需要纳入考量。

二、企业是达到门槛的控股公司的子公司

如果企业是控股公司的子公司，而控股公司的年营业额或收入达到或超过RM300万，就不能仅根据子公司自身的财务报表判断是否符合豁免条件。

因此，企业应检查自身是否属于更大的公司集团架构。

三、关联公司或合资企业达到门槛

如果企业拥有年营业额或收入达到或超过RM300万的关联公司，或参与此类合资企业，企业可能不符合豁免条件。

“关联公司”的定义依据《1986年投资促进法令》（Promotion of Investments Act 1986）第2条所赋予的含义。应按照相关法律定义判断，不能仅凭日常用语或公司名称推断。

企业应完成的三项检查

在认定企业是否符合 e-Invoice 豁免条件前，应检查：

• 股东：企业是否有非个人股东？相关股东是否达到RM300万门槛？

• 控股架构：企业是否为控股公司的子公司？该控股公司是否达到门槛？

• 关联公司及合资企业：企业是否有年收入达到或超过RM300万的关联公司或合资企业？

如果符合上述任何一种情况，企业都不应直接认定自己可以豁免。应结合企业的实际架构、相关关系及最新官方指引评估资格。

简单来说：营业额低于RM300万并非唯一判断标准。企业还应一并检查自身收入，以及股东、控股公司、关联公司和合资企业之间的相关关系。

本文依据《E-Invoice Guideline》第4.8版第1.6.10段整理，仅供一般参考。具体适用情况可能取决于企业的实际架构及相关法规。企业在判断自身情况前，应参阅马来西亚内陆税收局发布的最新官方资料，或咨询专业税务顾问。

The e-Invoice exemption threshold has been raised to RM3 million. An estimated 1.1 million micro, small and medium-sized enterprises (MSMEs) are expected to benefit, reducing their compliance burden and giving businesses more room to adjust.

Key Dates in the e-Invoice Rollout

• 1 August 2024: First phase for businesses with turnover above RM100 million.

• June 2025: Exemption extended to businesses with turnover up to RM500,000.

• December 2025: Exemption threshold raised to RM1 million.

• 1 January 2026: Businesses with turnover up to RM5 million entered the next implementation phase.

• 7 July 2026: SVDP and full capital allowance.

• 30 August 2026: Exemption threshold officially raised to RM3 million.

The latest increase provides further relief for eligible businesses by easing e-Invoice compliance requirements.

马来西亚 e-Invoice 豁免门槛提高至RM300万

e-Invoice豁免门槛已提高至RM300万。据估计，约110万家微型、小型及中型企业（MSME）将因此受惠，合规负担有所减轻，企业也有更多时间调整。

e-Invoice实施重要日期

• 2024年8月1日：营业额超过RM1亿的企业进入首阶段。

• 2025年6月：豁免范围扩大至营业额不超过RM500,000的企业。

• 2025年12月：豁免门槛提高至RM100万。

• 2026年1月1日：营业额不超过RM500万的企业进入下一实施阶段。

• 2026年7月7日：SVDP及全额资本津贴。

• 2026年8月30日：豁免门槛正式提高至RM300万。

此次门槛上调进一步为符合条件的企业提供支持，减轻其 e-Invoice 合规要求。

A business with turnover below RM3 million in YA 2022 is not automatically exempt from implementing e-Invoice. Under FAQ No. 12 of the LHDNM e-Invoice General FAQs, businesses should consider the relevant year, the turnover threshold and whether they meet the exemption criteria.

If the Business Meets the Exemption Criteria

If a business was operating in YA 2022, had turnover not exceeding RM3 million for that year and meets the applicable exemption criteria, it may qualify for an exemption at that stage. The exemption also covers self-billed e-Invoice requirements.

However, the exemption is not permanent. The implementation date depends on when the business reaches the RM3 million threshold:

• If turnover reaches or exceeds RM3 million in YA 2023, YA 2024 or YA 2025, the business must implement e-Invoice from 1 July 2026.

• If turnover first reaches or exceeds RM3 million in YA 2026 or a later year, implementation generally begins on 1 January of the second year following the YA in which the threshold is reached.

If the Business Does Not Meet the Exemption Criteria

Even if the business’s YA 2022 turnover did not exceed RM3 million, it must implement e-Invoice from 1 July 2026 if it does not meet the applicable exemption criteria.

Therefore, turnover below RM3 million does not, by itself, establish eligibility for the exemption.

Example: Mountain Jump Sdn Bhd

Mountain Jump Sdn Bhd recorded turnover of RM400,000 in YA 2022 and met the exemption criteria. It was therefore exempt at that stage.

In YA 2024, the company’s turnover increased to RM3.1 million, exceeding the RM3 million threshold. As a result, it must implement e-Invoice from 1 July 2026.

The initial exemption is a temporary reprieve, not a permanent exemption.

A Practical Checklist

Before determining the implementation date, businesses and finance teams should check:

• Was the business already operating in YA 2022?

• Did its YA 2022 turnover not exceed RM3 million?

• Does it meet the applicable e-Invoice exemption criteria?

If the answer to the third question is unclear, the business should not simply defer the decision. A key compliance risk is assuming that implementation is unnecessary without first confirming eligibility.

e-Invoice豁免：YA 2022营业额低于RM300万就足够吗？

企业在YA 2022的营业额低于RM300万，并不代表自动豁免实施 e-Invoice。根据LHDNM《e-Invoice General FAQs》第12条，企业还须同时考虑相关年度、营业额门槛以及是否符合豁免条件。

符合豁免条件的情况

如果企业在YA 2022已经开始营业，当年的营业额不超过RM300万，并且符合适用的豁免条件，在该阶段可能符合豁免资格。该豁免也涵盖自开 e-Invoice 的要求。

不过，豁免并非永久有效。企业达到RM300万门槛的时间，将影响实施日期：

• 如果企业在YA 2023、YA 2024或YA 2025达到或超过RM300万，须从2026年7月1日起实施 e-Invoice。

• 如果企业首次在YA 2026或之后达到或超过RM300万，一般须从达到门槛所在课税年度之后第二年的1月1日起实施。

不符合豁免条件的情况

即使企业在YA 2022的营业额不超过RM300万，只要不符合适用的豁免条件，仍须从2026年7月1日起实施 e-Invoice。

因此，营业额低于RM300万本身，并不足以确认企业符合豁免资格。

案例：Mountain Jump Sdn Bhd

Mountain Jump Sdn Bhd在YA 2022的营业额为RM400,000，并符合豁免条件，因此当时可获豁免。

到了YA 2024，公司营业额增至RM310万，超过RM300万门槛。因此，公司须从2026年7月1日起实施 e-Invoice。

最初获得的豁免只是暂缓适用，并非永久豁免。

实用自查清单

企业及财务团队在确定实施日期前，应检查：

• 企业在YA 2022是否已经开始营业？

• YA 2022的营业额是否不超过RM300万？

• 企业是否符合适用的 e-Invoice 豁免条件？

如果第三个问题的答案不明确，就不应直接将决定往后拖延。合规风险之一，正是在未确认资格前便假定企业无需实施。

Businesses that started operating in YA 2023, YA 2024 or YA 2025 should not determine their e-Invoice implementation date by looking only at whether their turnover is below RM3 million. They must also check whether they meet the e-Invoice exemption criteria.

FAQ No. 13 sets out three possible paths.

Path A: Turnover Reached RM3 Million

If a business reached or exceeded RM3 million in any one of YA 2023, YA 2024 or YA 2025, it must begin implementing e-Invoice from 1 July 2026.

Example: Layang Warna Sdn Bhd

Layang Warna registered and began operating on 1 October 2023, and its financial year ends on 30 September. In YA 2024, its turnover reached RM3.12 million.

As RM3.12 million exceeds the RM3 million threshold, the company must implement e-Invoice from 1 July 2026. Businesses that have crossed the threshold should plan for implementation rather than wait for a system reminder.

Path B: Turnover Below RM3 Million and Exemption Criteria Met

If a business’s turnover remained below RM3 million in YA 2023, YA 2024 and YA 2025, and it meets the e-Invoice exemption criteria, it is temporarily exempt from implementing e-Invoice, including self-billed e-Invoice.

The exemption may not be permanent. If the business reaches or exceeds RM3 million in YA 2026 or a later year, it must begin implementation on 1 January of the second year following the YA in which it reached the threshold.

Example: Pak Salleh

Pak Salleh’s turnover was RM185,000 in YA 2025. As it was below RM3 million and he met the exemption criteria, he was temporarily exempt.

His business grew, and turnover reached RM3.17 million in YA 2027. The second year after YA 2027 is YA 2029, so he must begin implementing e-Invoice from 1 January 2029.

Path C: Turnover Below RM3 Million but Exemption Criteria Not Met

A business with turnover below RM3 million must still implement e-Invoice from 1 July 2026 if it does not meet the exemption criteria.

Example: Paper Bottle Sdn Bhd

Paper Bottle Sdn Bhd is a wholly owned subsidiary of Paper All Berhad, which has already implemented e-Invoice. Paper Bottle’s turnover was:

• YA 2024: RM230,000

• YA 2025: RM365,000

Although its turnover was well below RM3 million, Paper Bottle did not meet the exemption criteria. It must therefore implement e-Invoice from 1 July 2026.

FAQ No. 13 in Brief

• Turnover reached RM3 million in YA 2023, YA 2024 or YA 2025: Implement from 1 July 2026.

• Turnover below RM3 million and exemption criteria met: Temporarily exempt; if the threshold is reached in a future YA, implement from 1 January of the second following year.

• Turnover below RM3 million but exemption criteria not met: Implement from 1 July 2026.

Business Self-Assessment Checklist

Before concluding that e-Invoice implementation is not required, check:

• Did the business start operating in YA 2023, YA 2024 or YA 2025?

• Did its turnover reach RM3 million in any of those years?

• If turnover was below RM3 million, does it meet all the exemption criteria?

• Is it an independent business, or part of a group or related-company structure?

• If it reaches RM3 million in a future YA, what will its implementation date be?

The answer “I think we are exempt because I heard so from another business owner” is not a reliable basis for determining compliance. Each business should assess its own turnover, structure and eligibility.

YA 2023至YA 2025开始营业的企业：e-Invoice实施时间的三种情况

在YA 2023、YA 2024或YA 2025开始营业的企业，判断 e-Invoice 实施日期时，不能只看营业额是否低于RM300万，还须确认是否符合 e-Invoice 豁免条件。

FAQ No. 13列出三种可能情况。

路径A：营业额达到RM300万

如果企业在YA 2023、YA 2024或YA 2025任何一个年度，营业额达到或超过RM300万，就必须从2026年7月1日起实施 e-Invoice。

案例：Layang Warna Sdn Bhd

Layang Warna于2023年10月1日注册并开始营业，财政年度截至每年9月30日。公司在YA 2024的营业额达到RM312万。

由于RM312万超过RM300万门槛，公司必须从2026年7月1日起实施 e-Invoice。已经达到门槛的企业，应认真安排实施工作，而不是等待系统提醒。

路径B：营业额低于RM300万，并符合豁免条件

如果企业在YA 2023、YA 2024及YA 2025的营业额均低于RM300万，且符合 e-Invoice 豁免条件，便可暂时豁免实施 e-Invoice，包括自开 e-Invoice。

不过，豁免并非永久有效。如果企业在YA 2026或之后达到或超过RM300万，就必须从达到门槛所在YA之后第二年的1月1日起实施。

案例：Pak Salleh

Pak Salleh在YA 2025的营业额为RM185,000，低于RM300万，而且符合豁免条件，因此暂时豁免。

之后生意增长，他在YA 2027的营业额达到RM317万。YA 2027之后的第二年是YA 2029，因此他必须从2029年1月1日起实施 e-Invoice。

路径C：营业额低于RM300万，但不符合豁免条件

即使营业额低于RM300万，如果企业不符合豁免条件，仍须从2026年7月1日起实施 e-Invoice。

案例：Paper Bottle Sdn Bhd

Paper Bottle Sdn Bhd是Paper All Berhad的全资子公司，而Paper All Berhad已经实施 e-Invoice。Paper Bottle的营业额如下：

• YA 2024：RM230,000

• YA 2025：RM365,000

虽然Paper Bottle的营业额远低于RM300万，但公司不符合豁免条件，因此仍须从2026年7月1日起实施 e-Invoice。

FAQ No. 13重点总结

• YA 2023、YA 2024或YA 2025任何一个年度达到RM300万：从2026年7月1日起实施。

• 营业额低于RM300万且符合豁免条件：暂时豁免；未来达到门槛时，从第二个后续课税年度的1月1日起实施。

• 营业额低于RM300万但不符合豁免条件：仍须从2026年7月1日起实施。

企业自查清单

在判断企业无需实施 e-Invoice 之前，请先确认：

• 企业是在YA 2023、YA 2024还是YA 2025开始营业？

• YA 2023、YA 2024或YA 2025是否有任何一个年度达到RM300万？

• 如果营业额低于RM300万，企业是否符合所有豁免条件？

• 企业是独立经营，还是属于集团或关联公司架构？

• 如果未来达到RM300万，适用的实施日期是哪一天？

“听别的老板说应该豁免”并不足以作为合规判断依据。每家企业都应根据自身营业额、架构及资格条件进行评估。

If your business has already started issuing e-Invoices, the increase in the exemption threshold from RM1 million to RM3 million may prompt a practical question: can you stop?

According to IRBM FAQ No. 17, a business that qualifies for the exemption does not need to submit a separate application or obtain prior approval from IRBM before stopping e-Invoice issuance.

For example, Raj’s company recorded revenue of RM850,000 in YA 2022 and RM2 million in YA 2024. Both amounts are below the revised RM3 million threshold. As the company also meets the exemption criteria in Section 1.6.10 of the e-Invoice Guideline, it may stop issuing e-Invoices immediately—even though it began issuing them on 1 July 2026.

Alternatively, the company may continue issuing e-Invoices voluntarily in support of the Government’s digitalisation initiative.

Before making a change, confirm that the business meets the applicable revenue threshold and every exemption condition, and keep the relevant supporting records.

e-Invoice豁免：门槛提高后，企业可以停止开具 e-Invoice 吗？

如果企业已经开始开具 e-Invoice，豁免门槛从RM100万提高至RM300万后，可能会想知道：现在可以停止开具吗？

根据IRBM常见问题第17条，符合豁免条件的企业无需另行提交申请，也无需事先取得IRBM批准，即可停止开具 e-Invoice。

以Raj的公司为例：公司在YA 2022的营业额为RM850,000，在YA 2024为RM200万，两个年度的营业额均低于调整后的RM300万门槛。由于公司也符合《e-Invoice Guideline》第1.6.10节所列的豁免条件，因此即使已经从2026年7月1日开始开具 e-Invoice，也可以立即停止。

公司也可以选择继续自愿开具 e-Invoice，以支持政府推动的数码化计划。

采取行动前，请确认企业符合适用的营业额门槛及所有豁免条件，并妥善保留相关证明文件。

e-Invoice豁免：门槛提高后，企业可以停止开具 e-Invoice 吗？

如果企业已经开始开具 e-Invoice，豁免门槛从RM100万提高至RM300万后，可能会想知道：现在可以停止开具吗？

根据IRBM常见问题第17条，符合豁免条件的企业无需另行提交申请，也无需事先取得IRBM批准，即可停止开具 e-Invoice。

以Raj的公司为例：公司在YA 2022的营业额为RM850,000，在YA 2024为RM200万，两个年度的营业额均低于调整后的RM300万门槛。由于公司也符合《e-Invoice Guideline》第1.6.10节所列的豁免条件，因此即使已经从2026年7月1日开始开具 e-Invoice，也可以立即停止。

公司也可以选择继续自愿开具 e-Invoice，以支持政府推动的数码化计划。

采取行动前，请确认企业符合适用的营业额门槛及所有豁免条件，并妥善保留相关证明文件。

Lany’s company recorded turnover of RM1.5 million in YA 2022. Its turnover in subsequent Years of Assessment did not exceed RM3 million, and it meets the exemption criteria in Section 1.6.10.

Accordingly, the company:

• is not required to participate in the e-Invoice Special Voluntary Disclosure Programme (SVDP);

• may stop issuing e-Invoices immediately; and

• may choose to continue issuing e-Invoices voluntarily in support of the Government’s digitalisation initiatives.

e-Invoice豁免：Lany的公司可停止开具 e-Invoice

Lany的公司在YA 2022的营业额为RM150万。之后各课税年度的营业额均未超过RM300万，并符合第1.6.10节所列的豁免条件。

因此，公司：

• 无需参加 e-Invoice 自愿披露计划（Special Voluntary Disclosure Programme，SVDP）；

• 可以立即停止开具 e-Invoice；以及

• 可以选择继续自愿开具 e-Invoice，以支持政府推动的数码化计划。

Eileen operates a sole proprietorship. Her turnover was RM2.6 million in YA 2022, and it did not exceed RM3 million in subsequent Years of Assessment. She also meets the exemption criteria in Section 1.6.10.

Accordingly, even though Eileen has been issuing e-Invoices since 1 January 2026, she may stop immediately.

If her turnover reaches or exceeds RM3 million in a future year, she must resume issuing e-Invoices from 1 January of the second Year of Assessment following the YA in which the threshold is reached.

Even while exempt, Eileen may choose to continue issuing e-Invoices voluntarily in support of the Government’s digitalisation initiatives.

e-Invoice豁免：Eileen可立即停止开具 e-Invoice

Eileen经营独资生意。她在YA 2022的营业额为RM260万，之后各课税年度的营业额均未超过RM300万，并符合第1.6.10节所列的豁免条件。

因此，即使Eileen已从2026年1月1日起开具 e-Invoice，也可以立即停止。

如果她未来的营业额达到或超过RM300万，就必须从达到门槛所在课税年度之后第二个课税年度的1月1日起，重新开始开具 e-Invoice。

即使符合豁免条件，Eileen仍可选择继续自愿开具 e-Invoice，以支持政府推动的数码化计划。

Turnover below RM3 million in YA 2022 does not automatically exempt a business from implementing e-Invoice. The business must also meet the exemption criteria in Section 1.6.10 of the e-Invoice Guideline.

Businesses that meet the exemption criteria are exempt from implementing e-Invoice, including self-billed e-Invoice. The implementation date depends on when the RM3 million threshold is reached and whether the exemption criteria are met:

• Threshold reached in YA 2023, YA 2024 or YA 2025: Implementation must begin on 1 July 2026.

• Threshold reached in YA 2026 or a later year: Implementation must begin on 1 January of the second tax year following the YA in which the threshold was reached.

• Exemption criteria not met: Implementation must begin on 1 July 2026, even if turnover in YA 2022 was below RM3 million.

Key reminder: RM3 million is not the only test. Businesses should check their turnover, whether they meet the exemption criteria and the implementation date that applies to their circumstances.

e-Invoice豁免：营业额、豁免条件与实施日期

YA 2022营业额低于RM300万，并不代表企业自动获豁免实施 e-Invoice。企业还必须符合《e-Invoice Guideline》第1.6.10节所列的豁免条件。

符合豁免条件的企业可豁免实施 e-Invoice，包括自开 e-Invoice。具体实施日期取决于企业何时达到RM300万门槛，以及是否符合豁免条件：

• 在YA 2023、YA 2024或YA 2025达到门槛：须从2026年7月1日起实施。

• 在YA 2026或之后才达到门槛：须从达到门槛所在课税年度之后第二个课税年度的1月1日起实施。

• 不符合豁免条件：即使YA 2022营业额低于RM300万，仍须从2026年7月1日起实施。

核心提醒：RM300万并非唯一判断标准。企业还应检查自身营业额、是否符合豁免条件，以及适用的实施日期。