If my business is in operation as at year of assessment (YA) 2022 and my annual revenue did not reach RM1 million in YA2022, how should I determine my e-Invoice implementation date?

*Taxpayers that are able to meet the e-Invoice exemption criteria • The taxpayer’s e-Invoice implementation date will fall on 1 July 2026 (concessionary e-Invoice implementation date) as the taxpayer’s YA2022 annual turnover or revenue did not exceed RM1 million. However, since the taxpayer fulfilled the criteria to be exempted, the taxpayer is exempt from implementation of e-Invoice (including the self-billed e-Invoice requirements).

* If the taxpayer’s annual turnover or revenue subsequently reached / exceeded RM1 million in YA2023, YA2024 or YA2025, the taxpayer is required to implement e-Invoice starting from 1 July 2026.

*If the taxpayer’s annual turnover or revenue reaches / exceeds RM1 million in YA2026 or thereafter, the taxpayer is required to implement e-Invoice starting from 1 January in the second year following the YA in which the total annual turnover or revenue reaches / exceeds RM1 million.

*(b) Taxpayers that are not able to meet the e-Invoice exemption criteria

• The taxpayer’s e-Invoice implementation date will fall on 1 July 2026 (concessionary e-Invoice implementation date) as the taxpayer’s YA2022 annual turnover or revenue did not exceed RM1 million. Since the exemption criteria were not met, the taxpayer is required to implement e-Invoice starting from 1 July 2026 (concessionary e-Invoice implementation date).

million in YA2022, how should I determine my e-Invoice implementation date?


如果您的业务在 2022 课税年度（YA2022）仍在运营，且当年营业额未达到 RM1 million，应如何确定电子发票（e-Invoice）的实施日期？ （a）符合电子发票豁免条件的纳税人
若纳税人符合电子发票豁免条件：

• 由于 YA2022 的年度营业额未超过 RM1 million，电子发票实施日期将落在 2026 年 7 月 1 日（宽限实施日期）。
• 然而，既然纳税人符合豁免条件，则可豁免实施电子发票（包括自开电子发票 self-billed e-Invoice 的要求）。

若后续营业额增加：

• 如果纳税人的年度营业额在 YA2023、YA2024 或 YA2025 达到或超过 RM1 million，则必须自 2026 年 7 月 1 日 起实施电子发票。
• 如果纳税人的年度营业额在 YA2026 或之后 才达到或超过 RM1 million，则必须自达到门槛之课税年度后的第二年 1 月 1 日起实施电子发票。

例如：若在 YA2026 达到 RM1 million，则须自 2028 年 1 月 1 日 起实施。 （b）不符合电子发票豁免条件的纳税人
若纳税人不符合电子发票豁免条件：

• 由于 YA2022 年度营业额未超过 RM1 million，电子发票实施日期同样为 2026 年 7 月 1 日（宽限实施日期）。
• 因未符合豁免条件，纳税人必须自 2026 年 7 月 1 日起实施电子发票制度。

总结
若 YA2022 营业额低于 RM1 million：

• 符合豁免条件 → 可豁免实施
• 不符合豁免条件 → 2026 年 7 月 1 日起强制实施
• 若之后年度营业额超过 RM1 million → 需按规定时间表实施