How can MSMEs issue consolidated e-Invoice if they currently do not issue receipts for their transactions? MSME 若目前没有开具收据，如何开具合并电子发票（Consolidated e-Invoice）？

How can MSMEs issue consolidated e-Invoice if they currently do not issue receipts for their transactions?

MSMEs with annual gross takings exceeding RM150,000 for goods sold or for services performed are required to issue serially numbered receipts for all transactions as per section 82(1)(b) of the Income Tax Act 1967. These MSMEs are then required to include the receipt reference number in the consolidated e-Invoice issued for IRBM’s validation.

MSMEs below the abovementioned threshold are not required to issue receipts and are not required to issue consolidated e-Invoice to IRBM.

MSME 若目前没有开具收据，如何开具合并电子发票（Consolidated e-Invoice）？
处理方式取决于企业的营业额门槛：

📌 1️ 年营业额超过 RM150,000
根据《1967年所得税法》第 82(1)(b) 条：
➡ MSME 必须为所有交易开具连续编号的收据（serially numbered receipts）
因此：
➡ 在开具**合并电子发票（consolidated e-Invoice）**时，必须：

包含相关收据编号（receipt reference number）
用于 IRBM 验证

📌 2️ 年营业额低于 RM150,000
➡ 无需开具收据
因此：
➡ 也无需开具合并电子发票（consolidated e-Invoice）

📌 一句话重点
👉 先看 RM150k 门槛：要不要开收据，决定你能不能开 consolidated e-Invoice

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Malaysia