Malaysia e-Invoice Exemption Checker
Use this Malaysia e-Invoice exemption checker to screen whether a taxpayer with annual turnover or revenue below RM1 million may qualify for the current exemption.
Below RM1 millionCurrent turnover or revenue exemption threshold
3 group testsShareholder, holding-company and related-party exceptions
1 July 2026Implementation date for certain non-qualifying taxpayers below RM1 million
Check your likely e-Invoice exemption
What the exemption means
A qualifying exempt taxpayer is not required to issue e-Invoices, including self-billed e-Invoices. Suppliers dealing with an exempt person may still have their own obligation to issue e-Invoices. Existing receipts and supporting documents remain important for tax records.
Important: This checker is an initial screening only. Turnover determination, group relationships, implementation dates and specific person exemptions must be tested using the latest HASiL guidance. See the HASiL e-Invoice Guideline (Version 4.6) and HTL’s e-Invoice services.