Who is required to implement e-Invoicing in Malaysia?
Table of Contents
Taxpayers carrying on business in Malaysia may be required to implement e-Invoicing according to the applicable LHDN/HASiL rules, their annual turnover or revenue, and any relevant exemptions. The framework covers different forms of business and transactions, but the treatment of a particular taxpayer can depend on its legal structure and circumstances.
Businesses should review the current General Guidelines and Specific Guidelines rather than relying only on a broad description of business size or type. This is particularly important where the taxpayer is newly established, part of a group, or involved in transactions subject to special rules.
Key points
- Scope depends on the current implementation rules and exemptions.
- Annual turnover or revenue is an important factor in determining the phase.
- The below-RM3-million exemption has conditions and exceptions.
- Special rules may apply to particular taxpayers and transactions.
- Confirm the position against the latest LHDN/HASiL guidance.
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