05/09/2026
【电子发票最新更新｜已经开始做 e-Invoice，可以马上停止！】
政府最新将 电子发票 e-Invoice 的豁免门槛，从年营业额 / 收入 RM1 million 提高至 RM3 million。
这项调整，对很多已经开始实行 e-Invoice 的中小企业来说，非常重要。
很多老板现在最关心的是：
“我的公司之前因为营业额超过 RM1 million，已经开始做 e-Invoice 了。现在门槛提高到 RM3 million，我还需要继续吗？”
根据 HASiL 于 4 September 2026 更新的最新 e-Invoice FAQ，如果你的公司：
年营业额或收入低于 RM3 million，并且符合 e-Invoice Guideline 第 1.6.10 条所规定的豁免条件，原则上可以享有 e-Invoice 豁免。
即使你的公司之前已经：
• 注册 MyInvois
• 开始使用 e-Invoice 系统
• 购买 accounting / e-Invoice software
• 已经正式开出 e-Invoice
只要现在符合最新的豁免条件，也可以停止继续开 e-Invoice。
而且，HASiL 的 FAQ 也明确说明：
无需另外向 HASiL 提交申请。
无需事先取得 HASiL 批准。
一个很实际的例子
HASiL 在最新 FAQ 中举例：
Raj 的公司在 YA2024 年收入为 RM2 million。
根据之前的规定，公司从 1 July 2026 开始实行 e-Invoice。
现在豁免门槛提高至 RM3 million 后，如果 Raj 的公司符合 Section 1.6.10 的其他豁免条件，HASiL 确认：
公司可以立即停止开具 e-Invoice。
当然，公司如果基于内部系统、客户要求或数码化规划，也可以选择继续 voluntary implementation。
如果之前应该做，却没有开始呢？
这也是很多 SME 老板担心的问题。
如果企业原本根据旧门槛需要实行 e-Invoice，但过去没有开始执行，而现在因为新 RM3 million 门槛而符合豁免资格，HASiL 最新 FAQ 所处理的情形显示：
有关纳税人不会因为有关期间没有实行 e-Invoice，而被采取 e-Invoice compliance action 或处罚。
另外，如果公司已经开始实行 e-Invoice，但后来发现有部分 invoice 漏开，而现在公司又符合最新豁免条件，有关 FAQ 也说明，符合条件的企业可立即停止 e-Invoice，并无需因为这些遗漏而参加有关 e-Invoice SVDP。
但是，有一点非常重要：
营业额低于 RM3 million，不代表一定自动获得豁免。
RM3 million 只是其中一个门槛。
企业仍然需要确认自己是否符合 e-Invoice Guideline Section 1.6.10 的其他相关条件。
所以，如果你的公司营业额大约介于 RM1 million 至 RM3 million，尤其是已经开始实行 e-Invoice 的企业，现在应该重新检视一次：
到底还需要继续，还是已经可以合法停止。
规则已经改变，企业的 e-Invoice compliance planning 也应该跟着调整。
如不确定自己是否符合最新豁免条件，建议先进行一次完整的 e-Invoice status review，再决定是否停止实行。
TCC Account | TCC Group | JS Heng | JS Group
帮助企业把账务、税务与合规安排做得更清楚。
【e-Invoice Latest Update | Already Started? You May Be Able to Stop Immediately】
The Government has increased the e-Invoice exemption threshold from RM1 million to RM3 million in annual turnover / revenue.
This is an important development for many SMEs that have already started implementing e-Invoice.
One of the most common questions business owners are now asking is:
“My company previously exceeded RM1 million in revenue and we have already started issuing e-Invoices. Do we still need to continue?”
Based on HASiL’s latest e-Invoice FAQ updated on 4 September 2026, a taxpayer with:
annual turnover or revenue below RM3 million, and which satisfies the relevant exemption criteria under Section 1.6.10 of the e-Invoice Guideline, may qualify for exemption from e-Invoice implementation.
This may apply even if the company has already:
• Registered for MyInvois
• Implemented an e-Invoice system
• Purchased accounting or e-Invoice software
• Started issuing e-Invoices officially
If the company now qualifies for the latest exemption, it may be allowed to discontinue issuing e-Invoices.
Importantly, HASiL’s FAQ also confirms that:
No separate application to HASiL is required.
No prior approval from HASiL is required.
A practical example from HASiL
The latest FAQ provides the example of Raj’s company.
Raj’s company recorded annual revenue of RM2 million in YA2024.
Under the previous requirements, the company started implementing e-Invoice from 1 July 2026.
Following the increase in the exemption threshold to RM3 million, if Raj’s company satisfies the other exemption criteria under Section 1.6.10, HASiL confirms that:
the company may discontinue issuing e-Invoices immediately.
Of course, a business may still choose to continue issuing e-Invoices voluntarily for operational, customer or digitalisation purposes.
What if the business was previously required to implement e-Invoice but never started?
This is another major concern for SMEs.
Where a taxpayer was previously required to implement e-Invoice under the old threshold but did not commence implementation, and now qualifies for the new RM3 million exemption, the latest FAQ indicates that, in the circumstances addressed by HASiL:
no e-Invoice compliance action or penalties will be imposed for the relevant non-compliance.
The FAQ also addresses businesses that had already started issuing e-Invoices but later discovered that certain invoices were missed.
Where the company now qualifies for the exemption, the FAQ indicates that the company may discontinue issuing e-Invoices immediately and may not be required to participate in the relevant e-Invoice SVDP in respect of those omitted e-Invoices.
However, there is one very important point:
Revenue below RM3 million does not automatically mean that every business is exempt.
The RM3 million threshold is only one part of the exemption requirements.
Businesses must still determine whether they satisfy the other applicable conditions under Section 1.6.10 of the e-Invoice Guideline.
Therefore, if your company’s annual turnover or revenue is between approximately RM1 million and RM3 million, especially if you have already started implementing e-Invoice, this is the right time to reassess your position.
Do not assume that you must continue simply because implementation has already begun.
The rules have changed, and your e-Invoice compliance planning should be reviewed accordingly.
If you are unsure whether your business qualifies for the latest exemption, a proper e-Invoice status review should be carried out before making any decision to stop implementation.
TCC Account | TCC Group | JS Heng | JS Group
Helping businesses manage accounting, tax and compliance with greater clarity.
