FAQ No. 17 concerns Raj’s standalone company, which was initially required to implement e-Invoice from 1 July 2026. The company’s revenue has remained below RM3 million, and it meets the exemption criteria in Section 1.6.10.

The company may therefore stop issuing e-Invoices immediately. It does not need to submit an application or obtain prior approval from the Inland Revenue Board of Malaysia (IRBM).

The company may also choose to continue issuing e-Invoices voluntarily in support of the Government’s digitalisation initiative.

e-Invoice常见问题第17条：豁免无需申请或事先取得IRBM批准

常见问题第17条以Raj的独立公司为例。该公司原本须从2026年7月1日起实施 e-Invoice，但其收入一直低于RM300万，并符合第1.6.10节所列的豁免条件。

因此，公司可以立即停止开具 e-Invoice，无需提交申请，也无需事先取得马来西亚内陆税收局（IRBM）的批准。

公司也可以选择继续自愿开具 e-Invoice，以支持政府的数码化倡议。