01/09/2026
RM3 Million e-Invoice Exemption Does Not Apply to All Businesses 🔥
HASiL had on 30 August 2026 announced that the e-Invoice implementation exemption threshold will be increased from RM1 million to RM3 million, effective 1 September 2026.
Micro, Small and Medium Enterprises (MSMEs) with annual turnover less than RM3 million will not be required to implement e-Invoice, subject to conditions.
This exemption does not apply to taxpayers who fall under any of the following categories:
(a) The Company or Business has one or more non-individual shareholders (or equivalent) with annual turnover of at least RM3 million;
(b) The Company is a subsidiary of a holding company with annual turnover of at least RM3 million; or
(c) The Company or Business has a related company or joint venture with annual turnover of at least RM3 million.
Companies should carefully assess their shareholding, group structure, subsidiaries, related companies and joint ventures, as the RM3 million exemption does not automatically apply to every Company and Businesses with turnover below RM3 million.
Further implementation details and guidance are expected to be made available through HASiL’s e-Invoice portal :https://www.hasil.gov.my/wp-content/uploads/20260830-Kenyataan-Media-HASiL_AMBANG-PENGECUALIAN-E_INVOIS-DINAIKKAN.pdf
