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。

