Wanconnect Consulting Group

Determination of your e-Invoice implementation date

Answer a few questions to work out when your business must start issuing e-Invoices under LHDN's phased rollout.

Based on e-Invoice Guideline Version 4.8 · 30 August 2026 and FAQ · 4 September 2026

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MSME EXEMPTION — SECTION 1.6.10

The exemption applies to taxpayers of every kind with annual turnover or revenue below RM3 million.

It does not apply where the taxpayer has a non-individual shareholder, a holding company, a related company or a joint venture with annual turnover or revenue of at least RM3 million.

“Related company” takes its meaning from section 2 of the Promotion of Investments Act 1986.

This tool is general guidance, not tax advice. It follows the latest LHDN e-Invoice Guideline and the accompanying FAQ. LHDN revises the guideline frequently — confirm the current version before relying on any result, and take advice on group structures, which are where the exemption is most often lost.

Should you have further enquiries or require our services · Call 011 1229 0453 or email einvoice@wanconnect.com.my