The e-Invoice exemption threshold has been raised from RM1 million to RM3 million. Businesses that have not started issuing e-Invoices may therefore be concerned about whether they will face penalties. FAQ No. 16 addresses a situation of this kind.
Mei Ling’s Company
Mei Ling’s company had:
- YA 2022 turnover: RM800,000
- YA 2025 turnover: RM1.7 million
- Original implementation date: 1 July 2026
- Actual position: It had not issued any e-Invoices since 1 July 2026
Although the company’s YA 2025 turnover exceeded the former RM1 million threshold, it remained below the revised RM3 million threshold. If it also meets the applicable e-Invoice exemption criteria, it qualifies for the exemption.
In that case, the company is not required to implement e-Invoicing and will not face compliance action or penalties for not issuing e-Invoices from 1 July 2026 onwards.
Is an Application to IRBM Required?
According to FAQ No. 16, a business that meets the exemption criteria does not need to apply separately for approval from the Inland Revenue Board of Malaysia (IRBM).
However, being below the RM3 million threshold alone does not automatically qualify a business for exemption. The business must also meet the applicable exemption criteria and satisfy the requirements relevant to its circumstances.
Can an Exempt Business Continue Issuing e-Invoices?
Yes. A business that qualifies for the exemption may choose either not to implement e-Invoicing or to continue issuing e-Invoices voluntarily in support of the Government’s digitalisation programme.
What Businesses Should Check
When assessing their position, businesses should consider more than whether their turnover is below RM3 million. They should also confirm:
- whether they meet the applicable exemption criteria;
- whether their circumstances fall within the relevant FAQ guidance;
- whether their turnover in a subsequent year has reached or exceeded RM3 million; and
- whether they have chosen to continue issuing e-Invoices voluntarily.
The revised threshold does not automatically exempt every business. However, a business that meets the exemption criteria need not assume it will be penalised simply because it did not issue e-Invoices from its original implementation date.
CCS | Beyond Numbers
e-Invoice常见问题第16条：自2026年7月1日起未开具 e-Invoice，怎么办？
e-Invoice豁免门槛已从RM100万提高至RM300万。尚未开始开具 e-Invoice 的企业，可能会担心是否会因此受罚。常见问题第16条说明了类似情况的处理方式。
Mei Ling公司的情况
Mei Ling公司的情况如下：
- YA 2022营业额：RM800,000
- YA 2025营业额：RM170万
- 原定实施日期：2026年7月1日
- 实际情况：自2026年7月1日起，公司尚未开具任何 e-Invoice
虽然公司在YA 2025的营业额超过原有的RM100万门槛，但仍低于调整后的RM300万门槛。如果公司同时符合适用的 e-Invoice 豁免条件，即可获得豁免。
在这种情况下，公司无需实施 e-Invoice，也不会因自2026年7月1日起未开具 e-Invoice 而面临合规行动或处罚。
是否需要向IRBM提出申请？
根据常见问题第16条，符合豁免条件的企业无需另行向马来西亚内陆税收局（IRBM）申请批准。
不过，仅仅营业额低于RM300万，并不代表企业自动符合豁免资格。企业还必须满足适用的豁免条件，并符合与自身情况相关的要求。
符合豁免条件的企业，可以继续开具 e-Invoice 吗？
可以。符合豁免条件的企业可以选择不实施 e-Invoice，也可以选择继续自愿开具，以支持政府的数码化计划。
企业应检查哪些事项？
评估自身情况时，企业不应只看营业额是否低于RM300万，还应确认：
- 是否符合适用的豁免条件；
- 自身情况是否属于相关常见问题所涵盖的情形；
- 后续课税年度的营业额是否已达到或超过RM300万；以及
- 是否选择继续自愿开具 e-Invoice。
门槛调整并不代表所有企业都会自动获得豁免。不过，符合豁免条件的企业，不应仅因未在原定实施日期开始开具 e-Invoice，就认为自己必然会受到处罚。
CCS | Beyond Numbers
