Example for ease of understanding: Mountain Jump Sdn Bhd closes its financial year on 31 December every year. Mountain Jump Sdn Bhd is an independent company with no corporate shareholders. In YA2022 (i.e., 1 January 2022 to 31 December 2022), Mountain Jump Sdn Bhd recorded an annual revenue of RM400,000. As Mountain Jump Sdn Bhd’s annual revenue is below the RM1 million threshold and it fulfilled the criteria to be exempted, Mountain Jump Sdn Bhd is exempt from implementing e-Invoice. However, in YA2024 (i.e., 1 January 2024 to 31 December 2024), Mountain Jump Sdn Bhd has recorded an annual revenue of RM1.1 million. As Mountain Jump Sdn Bhd’s annual revenue has exceeded the exemption threshold, Mountain Jump Sdn Bhd is required to implement e-Invoice starting from 1 July 2026 (concessionary e-Invoice implementation date).
示例说明（便于理解）： Mountain Jump Sdn Bhd 的财政年度截止日为每年 12 月 31 日。该公司为独立公司，并无企业股东。 在 YA2022（即 2022 年 1 月 1 日至 2022 年 12 月 31 日），Mountain Jump Sdn Bhd 录得年度营业额 RM400,000。
由于其年度营业额低于 RM1 million 门槛，且符合豁免条件，因此 Mountain Jump Sdn Bhd 可豁免实施电子发票（e-Invoice）制度。 然而，在 YA2024（即 2024 年 1 月 1 日至 2024 年 12 月 31 日），Mountain Jump Sdn Bhd 录得年度营业额 RM1.1 million。
由于其年度营业额已超过豁免门槛，Mountain Jump Sdn Bhd 必须自 2026 年 7 月 1 日（电子发票宽限实施日期）起实施电子发票制度。
Japan
