What are the determination for the implementation of e-Invoice for MSMEs? MSME 实施 e-Invoice 的判定依据是什么？

What are the determination for the implementation of e-Invoice for MSMEs?

The implementation of e-Invoices is applicable to taxpayers with an annual turnover or revenue of at least RM1 million, determined as follows:

a) Taxpayers with audited financial statements: Based on annual turnover or revenue stated in the statement of comprehensive income in the audited financial statements for relevant year; or

b) Taxpayers without audited financial statements: Based on annual revenue reported in the tax return for year of assessment relevant year; or

c) Taxpayers with annual turnover or revenue of at least RM1 million for the relevant year.

The following example is provided for ease of understanding:

Kedai Berkat Gemilang recorded product sales income of RM1.2 million as of 31 December 2026. In view that the total income earned has reached RM1 million, Kedai Berkat Gemilang is required to implement e-Invoice starting from 1 January 2028.

MSME 实施 e-Invoice 的判定依据是什么？
是否需要实施电子发票（e-Invoice），主要取决于纳税人的年营业额是否达到 RM1,000,000 门槛，并按以下方式判断：

📌 判定方式
a) 有审计财务报表的纳税人
➡ 依据：
👉 经审计财务报表中的综合收益表（Statement of Comprehensive Income）所列的年营业额 / 收入

b) 无审计财务报表的纳税人
➡ 依据：
👉 报税表（Tax Return）中申报的年收入

c) 实际营业额已达到门槛
➡ 只要在相关年度中：
👉 年营业额或收入 ≥ RM1,000,000
即视为已达到实施条件

📌 举例说明
Kedai Berkat Gemilang

截至 2026 年 12 月 31 日
销售收入：RM1.2 million

➡ 已超过 RM1 million 门槛
👉 必须从：
1 January 2028 开始实施 e-Invoice
一句话重点
👉 看“收入来源文件”（财报 / 报税），只要 ≥ RM1 million 就必须实施

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Singapore