Are MSMEs in Malaysia required to issue e-Invoice? 马来西亚中小微企业(MSMEs)是否需要开具电子发票(e-Invoice)? 

Are MSMEs in Malaysia required to issue e-Invoice? 马来西亚中小微企业(MSMEs)是否需要开具电子发票(e-Invoice)? 

Are MSMEs in Malaysia required to issue e-Invoice?

All persons conducting a business are required to implement e-Invoice in accordance with their respective implementation timeline as outlined under section 1.5 of the e-Invoice Guideline.

However, the Government of Malaysia has exempted taxpayers with annual turnover or revenue below RM1 million from the issuance of e-Invoice.

The following example is provided for ease of understanding:

Amzah operates a sole proprietorship, AMZ Enterprise. As at 31 December 2024, his business recorded total annual turnover or revenue of below RM1 million.
Since his business is still below the threshold, Amzah is exempted from issuing e-Invoice (including issuance of self-billed e-Invoice).
  

马来西亚中小微企业(MSMEs)是否需要开具电子发票(e-Invoice)? 

原则上,需要。
所有从事商业活动的纳税人,都必须根据《e-Invoice Guideline》第 1.5 条规定的实施时间表执行电子发票制度。

📌 但有重要豁免
马来西亚政府已规定:
年营业额低于 RM1,000,000100万令吉)的纳税人,可豁免实施电子发票
(包括 self-billed e-Invoice

📌 举例说明
Amzah 经营一间独资企业(AMZ Enterprise):
  • 截至 2024 12 31
  • 年营业额 低于 RM1,000,000
因未达到门槛:
无需开具 e-Invoice
无需开具 self-billed e-Invoice


📌 关键逻辑:
不是看企业规模(MSME),而是看营业额是否达到 RM1 million 门槛