07/09/2026
๐ข ๐๐บ๐ฝ๐ผ๐ฟ๐๐ฎ๐ป๐ ๐ฒ-๐๐ป๐๐ผ๐ถ๐ฐ๐ฒ ๐จ๐ฝ๐ฑ๐ฎ๐๐ฒ: ๐๐๐๐ถ๐ป๐ฒ๐๐๐ฒ๐ ๐๐ฒ๐น๐ผ๐ ๐ฅ๐ ๐ฏ ๐ ๐ถ๐น๐น๐ถ๐ผ๐ป
๐๐ฒ๐ฎ๐ฟ ๐ฉ๐ฎ๐น๐๐ฒ๐ฑ ๐๐น๐ถ๐ฒ๐ป๐๐,
If your annual revenue was below *RM3 million in YA2022*, you may qualify for an e-Invoice exemption, subject to the relevant ownership and related-company conditions.
Please take note:
โ
๐๐ณ ๐๐ผ๐๐ฟ ๐ฟ๐ฒ๐๐ฒ๐ป๐๐ฒ ๐ฟ๐ฒ๐บ๐ฎ๐ถ๐ป๐ ๐ฏ๐ฒ๐น๐ผ๐ ๐ฅ๐ ๐ฏ ๐บ๐ถ๐น๐น๐ถ๐ผ๐ป ๐ฎ๐ป๐ฑ ๐ฎ๐น๐น ๐ฒ๐
๐ฒ๐บ๐ฝ๐๐ถ๐ผ๐ป ๐ฐ๐ผ๐ป๐ฑ๐ถ๐๐ถ๐ผ๐ป๐ ๐ฎ๐ฟ๐ฒ ๐บ๐ฒ๐, ๐๐ผ๐ ๐บ๐ฎ๐ ๐ฟ๐ฒ๐บ๐ฎ๐ถ๐ป ๐ฒ๐
๐ฒ๐บ๐ฝ๐.
๐
If your annual revenue reaches or exceeds RM3 million during ๐ฌ๐๐ฎ๐ฌ๐ฎ๐ฏโ๐ฌ๐๐ฎ๐ฌ๐ฎ๐ฑ, e-Invoice implementation starts on ๐ญ ๐๐๐น๐ ๐ฎ๐ฌ๐ฎ๐ฒ.
๐
If it first reaches or exceeds RM3 million in ๐ฌ๐๐ฎ๐ฌ๐ฎ๐ฒ ๐ผ๐ฟ ๐น๐ฎ๐๐ฒ๐ฟ, implementation starts on ๐ญ ๐๐ฎ๐ป๐๐ฎ๐ฟ๐ ๐ผ๐ณ ๐๐ต๐ฒ ๐๐ฒ๐ฐ๐ผ๐ป๐ฑ ๐๐ฒ๐ฎ๐ฟ ๐ณ๐ผ๐น๐น๐ผ๐๐ถ๐ป๐ด ๐๐ต๐ฎ๐ ๐ฌ๐.
For businesses implementing from 1 July 2026, the๐ถ๐ป๐๐ฒ๐ฟ๐ถ๐บ ๐ฟ๐ฒ๐น๐ฎ๐
๐ฎ๐๐ถ๐ผ๐ป ๐ฝ๐ฒ๐ฟ๐ถ๐ผ๐ฑ ๐ฟ๐๐ป๐ ๐ณ๐ฟ๐ผ๐บ ๐ญ ๐๐๐น๐ ๐ฎ๐ฌ๐ฎ๐ฒ ๐๐ผ ๐ฏ๐ญ ๐๐ฒ๐ฐ๐ฒ๐บ๐ฏ๐ฒ๐ฟ ๐ฎ๐ฌ๐ฎ๐ณ. Monthly consolidated e-Invoice submission is still required during this period.
โ ๏ธ ๐ฅ๐ฒ๐๐ฒ๐ป๐๐ฒ ๐ฏ๐ฒ๐น๐ผ๐ ๐ฅ๐ ๐ฏ ๐บ๐ถ๐น๐น๐ถ๐ผ๐ป ๐ฑ๐ผ๐ฒ๐ ๐ป๐ผ๐ ๐ฎ๐๐๐ผ๐บ๐ฎ๐๐ถ๐ฐ๐ฎ๐น๐น๐ ๐ผ๐ฟ ๐ฝ๐ฒ๐ฟ๐บ๐ฎ๐ป๐ฒ๐ป๐๐น๐ ๐ด๐๐ฎ๐ฟ๐ฎ๐ป๐๐ฒ๐ฒ ๐ฒ๐
๐ฒ๐บ๐ฝ๐๐ถ๐ผ๐ป. ๐ข๐๐ป๐ฒ๐ฟ๐๐ต๐ถ๐ฝ ๐๐๐ฟ๐๐ฐ๐๐๐ฟ๐ฒ, ๐ฐ๐ผ๐ฟ๐ฝ๐ผ๐ฟ๐ฎ๐๐ฒ ๐๐ต๐ฎ๐ฟ๐ฒ๐ต๐ผ๐น๐ฑ๐ฒ๐ฟ๐, ๐๐๐ฏ๐๐ถ๐ฑ๐ถ๐ฎ๐ฟ๐ถ๐ฒ๐, ๐ฟ๐ฒ๐น๐ฎ๐๐ฒ๐ฑ ๐ฐ๐ผ๐บ๐ฝ๐ฎ๐ป๐ถ๐ฒ๐ ๐ฎ๐ป๐ฑ ๐ท๐ผ๐ถ๐ป๐ ๐๐ฒ๐ป๐๐๐ฟ๐ฒ๐ ๐บ๐ฎ๐ ๐ฎ๐ณ๐ณ๐ฒ๐ฐ๐ ๐ฒ๐น๐ถ๐ด๐ถ๐ฏ๐ถ๐น๐ถ๐๐.
Please refer to the attached infographic for a quick explanation.
๐ *Official IRBM references*
This information is prepared based on the latest available:
โข ๐๐ฅ๐๐ ๐ฒ-๐๐ป๐๐ผ๐ถ๐ฐ๐ฒ ๐๐๐ถ๐ฑ๐ฒ๐น๐ถ๐ป๐ฒ ๐ฉ๐ฒ๐ฟ๐๐ถ๐ผ๐ป ๐ฐ.๐ด
https://www.hasil.gov.my/wp-content/uploads/IRBM-e-Invoice-Guideline.pdf
โข ๐๐ฅ๐๐ ๐ฒ-๐๐ป๐๐ผ๐ถ๐ฐ๐ฒ ๐ฆ๐ฝ๐ฒ๐ฐ๐ถ๐ณ๐ถ๐ฐ ๐๐๐ถ๐ฑ๐ฒ๐น๐ถ๐ป๐ฒ ๐ฉ๐ฒ๐ฟ๐๐ถ๐ผ๐ป ๐ฐ.๐ต
https://www.hasil.gov.my/wp-content/uploads/IRBM-e-Invoice-Specific-Guideline.pdf
โข ๐๐ฅ๐๐ ๐๐ฒ๐ป๐ฒ๐ฟ๐ฎ๐น ๐ฒ-๐๐ป๐๐ผ๐ถ๐ฐ๐ฒ ๐๐๐ค๐, ๐๐ฝ๐ฑ๐ฎ๐๐ฒ๐ฑ ๐ฐ ๐ฆ๐ฒ๐ฝ๐๐ฒ๐บ๐ฏ๐ฒ๐ฟ ๐ฎ๐ฌ๐ฎ๐ฒโ๐ฝ๐ฎ๐ฟ๐๐ถ๐ฐ๐๐น๐ฎ๐ฟ๐น๐ ๐๐๐ค ๐ก๐ผ. ๐ญ๐ฎ ๐ฎ๐ป๐ฑ ๐๐ต๐ฒ ๐ ๐ฆ๐ ๐ ๐ฒ๐
๐ฒ๐บ๐ฝ๐๐ถ๐ผ๐ป ๐๐ฒ๐ฐ๐๐ถ๐ผ๐ป
https://www.hasil.gov.my/wp-content/uploads/lhdnm-e-invoice-general-faqs.pdf
The information is for general awareness and may be updated by IRBM. For confirmation of your companyโs exemption eligibility and actual implementation date, please consult your respective ๐ฒ-๐๐ป๐๐ผ๐ถ๐ฐ๐ฒ ๐ฐ๐ผ๐ป๐๐๐น๐๐ฎ๐ป๐, ๐๐ฎ๐
๐ฎ๐๐ฑ๐ถ๐๐ผ๐ฟ ๐ผ๐ฟ ๐ฎ๐ฐ๐ฐ๐ผ๐๐ป๐๐ฎ๐ป๐.
๐ฑ http://wasap.my/601167423628
๐ www.jtech.my/hello