For sole proprietorship, how will the mandatory implementation be determined if a sole proprietor has more than one business? 对于拥有多个独资业务的业主（Sole Proprietor），如何判断是否需要实施 e-Invoice？
For sole proprietorship, how will the mandatory implementation be determined if a sole proprietor has more than one business? 对于拥有多个独资业务的业主（Sole Proprietor），如何判断是否需要实施 e-Invoice？
For sole proprietorship, how will the mandatory implementation be determined if a sole proprietor has more than one business?
For sole proprietorship, the determination of annual turnover or revenue below RM1 million threshold includes all sole proprietorship businesses owned or registered under the name of the respective sole proprietor.
The following example is provided for ease of understanding:
Awiyah owns several sole proprietorship businesses, namely RAM Cosmetic Enterprise, Princess Tailor and Fifty Cafe. The total annual turnover or revenue as of 31 December 2026 are as follows:
In view that the total annual turnover or revenue as of 31 December 2026 for all sole proprietorship businesses owned or registered under Awiyah’s name exceeds RM1 million, Awiyah is required to implement e-Invoice starting from 1 January 2028.
Malaysia
