Are businesses with annual revenue below RM3 million exempt from e-Invoicing?
Table of Contents
Businesses with annual turnover or revenue below RM3 million are generally exempt under the 2026 revision, provided they meet the applicable conditions and are not covered by an exception. The exemption should be confirmed against the latest LHDN/HASiL General Guidelines and any updates that apply to the taxpayer.
Even where a business qualifies for the exemption, it should continue to maintain proper invoices and tax records and comply with other applicable tax obligations. Exemption from e-Invoicing does not mean exemption from tax reporting or record-keeping requirements generally.
Key points
- Below RM3 million is the general exemption threshold, subject to conditions.
- Exceptions may affect whether the exemption applies.
- Check the current official guidelines before relying on the exemption.
- Maintain supporting invoices and accounting records.
- Reassess eligibility if the business’s circumstances change.
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