Exemptions from Implementing e-Invoice
According to paragraph 1.6.1 of the e-Invoice Guideline Version 4.0, certain persons are currently exempt from issuing e-invoices (including self-billed e-invoices).
1. Foreign Diplomatic Offices
Exemption: Foreign diplomatic offices are not required to issue e-invoices.
Example: The Embassy of Japan in Kuala Lumpur is not required to issue e-invoices for any services or goods they might provide or sell within Malaysia.
2. Individuals Not Conducting Business
Exemption: Individuals who are not engaged in business activities are exempt from e-Invoice requirements.
Example: Sarah, who occasionally sells her used books online but is not running a formal business, is not required to issue e-Invoices for these sales.
3. Statutory Bodies, Statutory Authorities, and Local Authorities
Exemption: These entities are exempt in two specific scenarios:
a) For collection of payments, fees, charges, statutory levies, summons, compounds, and penalties related to their statutory functions.
b) For transactions of goods sold and services performed before 1 July 2025.
Example:
The Kuala Lumpur City Hall (DBKL) does not need to issue e-Invoices for collecting parking fines or business license fees.
However, if DBKL sells merchandise or provides paid services after 1 July 2025, they would need to issue e-Invoices for these transactions.
4. International Organsations
Exemption: International organisations are exempt for transactions of goods sold or services performed before 1 July 2025.
Example: The United Nations Development Programme (UNDP) office in Malaysia does not need to issue e-Invoices for any services or goods they provide before 1 July 2025.After this date, they may be required to issue e-Invoices for certain transactions.
5. Taxpayers with Annual Turnover or Revenue Below RM150,000
Exemption: Businesses or individuals with an annual turnover or revenue less than RM150,000 are exempt from e-Invoice requirements.
Example: A small home-based bakery that generates RM120,000 in annual sales is not required to issue e-Invoices.
Important Notes:
1. These exemptions apply to the issuance of e-Invoices. The exempt entities are not required to issue e-Invoices or self-billed e-Invoices.
2. While these entities are exempt from issuing e-Invoices, they should continue to maintain proper records and issue traditional invoices or receipts as per existing regulations.
3. Suppliers providing goods or services to these exempt entities are still required to issue e-Invoices in accordance with the implementation timeline, except for transactions with foreign diplomatic offices.
4. The exemption for taxpayers with annual turnover below RM150,000 does not apply if:
The taxpayer has non-individual shareholders with annual turnover exceeding RM150,000
The taxpayer is a subsidiary of a holding company with annual turnover exceeding RM150,000
The taxpayer has related companies or joint ventures with annual turnover exceeding RM150,000
5. These exemptions are subject to periodic review and may be updated by the tax authorities.
Conclusion:
While these exemptions provide relief for certain entities and small businesses, it’s important for all taxpayers to stay informed about their obligations.
As the e-Invoice system continues to be implemented, some of these exemptions may be modified or removed.
Taxpayers should regularly check for updates and consult with tax professionals if they are unsure about their e-Invoice obligations.
免于实施电子发票
根据电子发票指南第4.0版第1.6.1段，某些人目前免于开具电子发票（包括自开发票的电子发票）。
1. 外国外交机构
豁免：外国外交机构无需开具电子发票。
例如：日本驻吉隆坡大使馆无需为在马来西亚境内提供或出售的任何服务或商品开具电子发票。
2. 不从事商业活动的个人
豁免：不从事商业活动的个人无需遵守电子发票要求。
例如：莎拉偶尔在网上出售二手书，但并未从事正式的商业活动，因此无需为这些销售开具电子发票。
3. 法定机构、法定当局和地方当局
豁免：这些实体在两种特定情况下可获豁免：
a) 收取与其法定职能相关的款项、费用、收费、法定征费、传票、罚款和罚金。
b) 2025年7月1日之前出售的商品和提供的服务的交易。
例如：
吉隆坡市政厅（DBKL）无需为收取停车罚款或营业执照费用开具电子发票。
但是，如果DBKL在2025年7月1日之后销售商品或提供有偿服务，则需要为这些交易开具电子发票。
4. 国际组织
豁免：国际组织在2025年7月1日之前出售的商品或提供的服务交易可免于开具电子发票。
例如：联合国开发计划署（UNDP）马来西亚办事处在2025年7月1日之前提供的任何服务或商品无需开具电子发票。 在此日期之后，他们可能需要为某些交易开具电子发票。
5. 年营业额或收入低于15万令吉的纳税人
豁免：年营业额或收入低于15万令吉的企业或个人无需遵守电子发票要求。
示例：一家年销售额为12万令吉的小型家庭式面包店无需开具电子发票。
重要说明：
1. 这些豁免适用于电子发票的开具。豁免实体无需开具电子发票或自开发票。
2. 虽然这些实体无需开具电子发票，但应继续根据现行法规妥善保存记录并开具传统发票或收据。
3. 向这些免税实体提供商品或服务的供应商仍需按照实施时间表开具电子发票，但与外国外交机构之间的交易除外。
4. 年营业额低于15万令吉的纳税人，在以下情况下不适用免税规定：
纳税人的非个人股东年营业额超过15万令吉
纳税人是年营业额超过15万令吉的控股公司的子公司
纳税人的关联公司或合资企业的年营业额超过15万令吉
5. 这些免税政策会定期接受审查，并由税务部门更新。
结论：
虽然这些免税政策为某些实体和小企业提供了救济，但重要的是，所有纳税人应随时了解自己的义务。
随着电子发票系统的继续实施，其中一些免税政策可能会被修改或取消。
纳税人应定期查看更新，如果对电子发票义务有疑问，应咨询税务专业人员。
#eInvoicing #TaxExemption #ForeignDiplomaticOffices #SmallBusinesses #NonBusinessIndividuals #StatutoryBodies #InternationalOrganizations #GovernmentRegulations #TaxGuidelines #MalaysiaTax #Budget2025
#电子发票 #税收豁免 #外国外交机构 #小企业 #非商业个人 #法定机构 #国际组织 #政府法规 #税收指南 #马来西亚税务 #2025财政预算案
