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.
MSME 在营业额达到 RM1 million 后，何时需要实施 e-Invoice？
当中小微企业（MSME）的年营业额达到或超过 RM1,000,000时：
➡ 必须从
👉 达到门槛的课税年度（YA）之后的第二年 1 月 1 日起实施 e-Invoice
📌 规则总结
- 触发条件：营业额 ≥ RM1 million
- 实施时间：第二年（after YA）1 月 1 日
📌 举例说明
Winner Fertilizer Sdn. Bhd.
- 财务年结：12 月 31 日
- 在 YA2026（截至 2026 年）
👉 营业额已超过 RM1 million
➡ 实施时间为： 1 January 2028
（即：2026 → +2 年 → 2028）
一句话重点: 超过 RM1 million 后，不是立即实施，而是“延后到第二年开始”
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Posted by DSA Corporate Secretarial Services Sdn Bhd on 15 Apr 26
Malaysia
