When will MSMEs be required to implement e-Invoice if their annual turnover or revenue have reached or exceeded the threshold of RM1 million? MSME 在营业额达到 RM1 million 后，何时需要实施 e-Invoice？
When will MSMEs be required to implement e-Invoice if their annual turnover or revenue have reached or exceeded the threshold of RM1 million? MSME 在营业额达到 RM1 million 后，何时需要实施 e-Invoice？
When will MSMEs be required to implement e-Invoice if their annual turnover or revenue have reached or exceeded the threshold of RM1 million?
MSME 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 RM1 million.
The following example is provided for ease of understanding:
Johan operates a business specialising in the sale of fertilisers, Winner Fertilizer Sdn. Bhd. and its accounting period ends every 31 December. As at 31 August 2026, his company already recorded an annual turnover or revenue exceeding RM1 million.
Since the company has exceeded the exemption threshold, Winner Fertilizer Sdn. Bhd. is required to implement e-Invoice starting from 1 January 2028, which is from 1 January in the second year after the YA in which the exemption threshold has been surpassed.
Japan
