从2025年7月1日起，e-invoice将全面实行在马来西亚。但是还是有指定的群体是被豁免的，现在我们就来看看到底哪些人是不需要实行e-invoice的。

主要被豁免的群体为：

• 国家最高领导
• 前国家最高领导
• 最高领导伴侣 – 有Raja Perempuan, Sultanah, Tengku Ampuan, Raja Permaisuri, Tengku Permaisuri / Parmaisuri之称
• 政府
• 州政府
• 政府所属部门
• 地方城府
• 政府机构如市政厅，医院
• 领事馆

总归一句，被豁免的群体就不是我们一班老百姓，大家还是乖乖遵守吧。

With effect from 1 July 2025, all business is mandatory to issue e-invoice for all the business transaction. But there is a small of people being exempted from issuing the e-invoice, which are:

• Ruler and Ruling chief
• Former Ruler and Ruling chief
• Consort of Ruler of a state / Former Ruler of a state having the title of Raja Perempuan, Sultanah, Tengku Ampuan, Raja Permaisuri, Tengku Permaisuri / Parmaisuri
• Government
• State government and state authority
• Government authority
• Local authority
• Statutory authority and statutory body
• Facilities provided by the above government, authority or body (eg. hospital, clinic, multipurpose hall, etc)
• Consular offices and diplomatic officers, consular officers and consular employees