Taxpayers with annual turnover or revenue of less than RM1 million in YA2023, YA2024 and YA2025 who are able to meet the e-Invoice exemption criteria

The taxpayer’s e-Invoice implementation date will fall on 1 July 2026 (concessionary e-Invoice implementation date) as the taxpayer’s YA2023, YA2024 and YA2025 annual turnover or revenue did not exceed RM1 million. However, since the taxpayer fulfilled the criteria to be exempted, the taxpayer is exempt from implementation of e-Invoice (including self-billed e-Invoice requirements).

• If the taxpayer’s annual turnover or revenue subsequently reached / exceeded RM1 million in YA2026 onwards, the taxpayer 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.  

📌 YA2023–YA2025 营业额低于 RM1 million 且符合豁免条件的纳税人

若纳税人在 YA2023、YA2024 及 YA2025 的年度营业额均低于 RM1 million，并且符合电子发票（e-Invoice）豁免条件：

• 其电子发票实施日期原本将落在 2026 年 7 月 1 日（宽限实施日期）；
• 然而，由于符合豁免条件，该纳税人可豁免实施电子发票制度（包括自开电子发票 self-billed e-Invoice 的要求）。

📌 若之后营业额达到门槛

若纳税人的年度营业额在 YA2026 或之后 达到或超过 RM1 million：
➡ 必须自达到门槛之课税年度后的第二年 1 月 1 日起实施电子发票。
示例说明：

• 若在 YA2026 营业额达到 RM1 million
  → 必须自 2028 年 1 月 1 日 起实施
• 若在 YA2027 达到 RM1 million
  → 必须自 2029 年 1 月 1 日 起实施

📌 简要逻辑总结

• YA2023–YA2025 均 < RM1 million + 符合豁免 → 可继续豁免
• 之后某一年达到 RM1 million → 第二年后的 1 月 1 日实施