Exemptions from implementing e-Invoice 免于实施电子发票的情况
Exemptions from implementing e-Invoice 免于实施电子发票的情况
Exemptions from implementing e-Invoice
For the purposes of e-Invoice, the following persons are currently exempted from issuing e-Invoice (including issuance of self-billed e-Invoice):
(a) Foreign diplomatic office
(b) Individual who is not conducting business
(c) Statutory body, statutory authority and local authority, in relation to the following:
(i) collection of payment, fee, charge, statutory levy, summon, compound and penalty by it in carrying out functions assigned to it under any written law; and
(ii) transaction of goods sold and services performed before 1 July 2025
(d) International organisation for transaction of any goods sold or service performed before 1 July 2025 (refer to Appendix 3 for the list of international organisations)
(e) Taxpayers with an annual turnover or revenue of less than RM500,000.
Hence, the above-mentioned persons are not required to issue an e-Invoice (including self-billed e-Invoice). For tax purposes, the receipts / any existing documents issued by the above-mentioned persons would be used as proof of expense.
因此，以上主体无需开具电子发票（包括自开电子发票）。
在税务上，由以上主体开具的收据或现有文件即可作为费用证明。
Indonesia
