{"id":946,"date":"2025-12-10T02:21:44","date_gmt":"2025-12-10T02:21:44","guid":{"rendered":"https:\/\/atsymgmt.com\/?p=946"},"modified":"2025-12-10T02:21:44","modified_gmt":"2025-12-10T02:21:44","slug":"implementation-of-e-invoice-in-malaysia-last-phase-w-e-f-1-january-2026","status":"publish","type":"post","link":"https:\/\/atsymgmt.com\/zh\/2025\/12\/10\/implementation-of-e-invoice-in-malaysia-last-phase-w-e-f-1-january-2026\/","title":{"rendered":"Implementation of e-Invoice in Malaysia (Last Phase) &#8211; W.E.F 1 January 2026"},"content":{"rendered":"<p>Due to the latest announcement, the last phase of e-Invoice implementation will be as follows:<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"646\" height=\"426\" src=\"https:\/\/atsymgmt.com\/wp-content\/uploads\/2025\/12\/Screenshot-2025-12-10-092837.png\" alt=\"\" class=\"wp-image-947\" srcset=\"https:\/\/atsymgmt.com\/wp-content\/uploads\/2025\/12\/Screenshot-2025-12-10-092837.png 646w, https:\/\/atsymgmt.com\/wp-content\/uploads\/2025\/12\/Screenshot-2025-12-10-092837-300x198.png 300w, https:\/\/atsymgmt.com\/wp-content\/uploads\/2025\/12\/Screenshot-2025-12-10-092837-18x12.png 18w\" sizes=\"auto, (max-width: 646px) 100vw, 646px\" \/><\/figure>\n\n\n\n<p>The annual turnover or revenue for the implementation of e-Invoice will be determined based on the following:<\/p>\n\n\n\n<p>1. Taxpayers with audited financial statements: Based on annual turnover or revenue stated in the statement of comprehensive income in the audited financial statements for financial year 2022.<\/p>\n\n\n\n<p>2. Taxpayers without audited financial statements: Based on annual revenue reported in the tax return for year of assessment 2022.<\/p>\n\n\n\n<p>3. In the event of a change of accounting year end for financial year 2022, the taxpayer\u2019s turnover or revenue will be pro-rated to a 12-month period for purposes of determining the e-Invoice implementation date.<\/p>\n\n\n\n<p>For new businesses or operations commencing from the year 2023 to 2025 with an annual turnover or revenue of at least RM1,000,000, the e-Invoice implementation date is 1 July 2026.&nbsp;<\/p>\n\n\n\n<p>For new businesses or operations commencing from year 2026 onwards, the e-Invoice implementation date is 1 July 2026 or upon the operation commencement date. However, if the first year\u2019s turnover or revenue is less than RM1,000,000, the e-Invoice implementation date would be 1 January in the second year following the year in which the total annual turnover or revenue reached RM1,000,000.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"557\" height=\"199\" src=\"https:\/\/atsymgmt.com\/wp-content\/uploads\/2025\/12\/Screenshot-2025-12-10-100731.png\" alt=\"\" class=\"wp-image-948\" style=\"width:887px;height:auto\" srcset=\"https:\/\/atsymgmt.com\/wp-content\/uploads\/2025\/12\/Screenshot-2025-12-10-100731.png 557w, https:\/\/atsymgmt.com\/wp-content\/uploads\/2025\/12\/Screenshot-2025-12-10-100731-300x107.png 300w, https:\/\/atsymgmt.com\/wp-content\/uploads\/2025\/12\/Screenshot-2025-12-10-100731-18x6.png 18w\" sizes=\"auto, (max-width: 557px) 100vw, 557px\" \/><\/figure>\n\n\n\n<p><strong>Exemption From Implementing e-Invoice<\/strong><\/p>\n\n\n\n<p>For the purposes of e-Invoice, the following persons are currently exempted from issuing e-Invoice (including issuance of self-billed e-Invoice):&nbsp;<\/p>\n\n\n\n<p>(a) Foreign diplomatic office<\/p>\n\n\n\n<p>(b) Individual who is not conducting business<\/p>\n\n\n\n<p>(c) Statutory body, statutory authority and local authority, in relation to the following:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>collection of payment, fee, charge, statutory levy, summon, compound and penalty by it in carrying out functions assigned to it under any written law; and\u00a0<\/li>\n\n\n\n<li>transaction of goods sold and services performed before 1 July 2025<\/li>\n<\/ul>\n\n\n\n<p>(d) International organisation for transaction of any goods sold or service performed before 1 July 2025<\/p>\n\n\n\n<p>(e) Taxpayers with an annual turnover or revenue of less than RM1,000,000.&nbsp;<\/p>\n\n\n\n<p>However, based on the Frequent Ask Question (FAQ) issued by Inland Revenue Board of Malaysia on 9 July 2025, &nbsp;this exemption does not apply to the following taxpayers:&nbsp;<\/p>\n\n\n\n<p>a) taxpayer with non-individual shareholder(s) (or equivalent) with annual turnover or revenue of at least <s>RM500,000<\/s> RM1,000,000; or&nbsp;<\/p>\n\n\n\n<p>b) taxpayer is a subsidiary of a holding company with annual turnover or revenue of at least <s>RM500,000<\/s> RM1,000,000; or&nbsp;<\/p>\n\n\n\n<p>c) taxpayer has related company* \/ joint venture with annual turnover or revenue of at least <s>RM500,000<\/s> RM1,000,000.&nbsp;<\/p>\n\n\n\n<p>*A \u201crelated company\u201d has the meaning assigned to it in section 2 of the Promotion of Investments Act 1986.<\/p>\n\n\n\n<p><strong>Definition of related company is defined as:<\/strong><\/p>\n\n\n\n<p><strong>(a) the operations of which are or can be controlled, either directly or indirectly, by the first-mentioned company;<\/strong><\/p>\n\n\n\n<p><strong>(b) which controls or can control, either directly or indirectly, the operations of the first-mentioned company; or<\/strong><\/p>\n\n\n\n<p><strong>(c) the operations of which are or can be controlled, either directly or indirectly, by a person who control or can control, either directly or indirectly, the operations of the first-mentioned company:<\/strong><\/p>\n\n\n\n<p><strong>Provided that a company shall be deemed to be a related company of another company if\u2014<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>at least twenty percent of its issued share capital is beneficially owned, either directly or indirectly, by that other company; or<\/strong><\/li>\n\n\n\n<li><strong>at least twenty percent of its issued share capital of that other company is beneficially owned, either directly or indirectly, by the first mentioned company;<\/strong><\/li>\n<\/ul>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Due to the latest announcement, the last phase of e-Invoice implementation will be as follows: The annual turnover or revenue for the implementation of e-Invoice will be determined based on [&hellip;]<\/p>","protected":false},"author":1,"featured_media":949,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":false,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[1],"tags":[],"class_list":["post-946","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/atsymgmt.com\/wp-content\/uploads\/2025\/12\/e-invoice.png","_links":{"self":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/946","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/comments?post=946"}],"version-history":[{"count":1,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/946\/revisions"}],"predecessor-version":[{"id":950,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/946\/revisions\/950"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/media\/949"}],"wp:attachment":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/media?parent=946"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/categories?post=946"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/tags?post=946"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}