Can large enterprises compel MSMEs to issue e-Invoice prior to the MSMEs’ mandatory implementation timeline (i.e., 1 January 2026 or 1 July 2026, as the case may be)? 大企业是否可以要求 MSME 在强制实施时间前开具 e-Invoice？
Can large enterprises compel MSMEs to issue e-Invoice prior to the MSMEs’ mandatory implementation timeline (i.e., 1 January 2026 or 1 July 2026, as the case may be)? 大企业是否可以要求 MSME 在强制实施时间前开具 e-Invoice？
Can large enterprises compel MSMEs to issue e-Invoice prior to the MSMEs’ mandatory implementation timeline (i.e., 1 January 2026 or 1 July 2026, as the case may be)?
For clarity, the compliance obligation is from the issuance of e-Invoice perspective. In other words, taxpayers who are within the annual turnover or revenue threshold specified in section 1.5 of the e-Invoice Guideline are required to issue and submit e-Invoice for IRBM’s validation according to the stipulated implementation timeline.
Taxpayers who have yet to reach the mandatory implementation timeline are allowed to continue issuing existing documentation to record transactions. Hence, taxpayers who have already implemented e-Invoice cannot compel other taxpayers who have not reached their respective mandatory implementation timeline to issue an e-Invoice.
Malaysia
