What are the consequences for failure to issue e-Invoice? 未开具电子发票（e-Invoice）的后果是什么？

What are the consequences for failure to issue e-Invoice?

Failure to issue e-Invoice is an offence under Section 120(1)(d) of the Income Tax Act 1967 and will result in a fine of not less than RM200 and not more than RM20,000 or imprisonment not exceeding 6 months or both, for each non-compliance.

未开具电子发票（e-Invoice）的后果是什么？
未开具电子发票属于违反《1967 年所得税法》第 120(1)(d) 条的行为。
每一项不合规行为可能面临以下处罚：

• 罚款不少于 RM200，且不超过 RM20,000； 或
• 监禁不超过 6 个月； 或
• 同时处以罚款及监禁。

换言之，每一次未遵守电子发票开具要求的情况，均可能受到上述处罚。

 

Mar 13,2026