Are sole proprietors and small businesses required to implement e-Invoicing?
Table of Contents
Sole proprietors and small businesses should assess their obligations using the same current LHDN/HASiL implementation rules, revenue assessment criteria, and exemption conditions that apply to their circumstances. Their business structure alone does not provide a complete answer. The below-RM3-million general exemption may apply, but it is subject to conditions and exceptions.
Small businesses should also consider whether they need to issue self-billed e-Invoices or handle other transaction types under the Specific Guidelines. The correct treatment depends on the transaction and the taxpayer’s circumstances.
Key points
- Business structure alone does not determine the obligation.
- Review the current revenue threshold and exemption conditions.
- Check whether any exceptions apply.
- Consider special transaction rules, including self-billed e-Invoices.
- Use the latest LHDN/HASiL guidance to confirm the position.
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