What are the determination for the implementation of e-Invoice for MSMEs? MSME 实施 e-Invoice 的判定依据是什么？
What are the determination for the implementation of e-Invoice for MSMEs? MSME 实施 e-Invoice 的判定依据是什么？
What are the determination for the implementation of e-Invoice for MSMEs?
The implementation of e-Invoices is applicable to taxpayers with an annual turnover or revenue of at least RM1 million, determined as follows:
a) Taxpayers with audited financial statements: Based on annual turnover or revenue stated in the statement of comprehensive income in the audited financial statements for relevant year; or
b) Taxpayers without audited financial statements: Based on annual revenue reported in the tax return for year of assessment relevant year; or
c) Taxpayers with annual turnover or revenue of at least RM1 million for the relevant year.
The following example is provided for ease of understanding:
Kedai Berkat Gemilang recorded product sales income of RM1.2 million as of 31 December 2026. In view that the total income earned has reached RM1 million, Kedai Berkat Gemilang is required to implement e-Invoice starting from 1 January 2028.
Indonesia
