Which types of income fall into the scope for e-Invoice, considering taxpayers may have a range of income sources of contributing to their annual turnover (e.g., interest income, investment income, gains from investment disposal)? 哪些类型的收入属
Which types of income fall into the scope for e-Invoice, considering taxpayers may have a range of income sources of contributing to their annual turnover (e.g., interest income, investment income, gains from investment disposal)?
e-Invoice is required for all types of income and expenses, excluding certain types as outlined in the e-Invoice General Guideline and e-Invoice Specific Guideline.
Kindly note that the abovementioned exemptions are subject to periodic review and updates.
哪些类型的收入属于电子发票（e-Invoice）的适用范围？
一般而言，电子发票（e-Invoice）适用于所有类型的收入及支出，无论纳税人的收入来源为何，例如：
📌 例外情况
部分收入或交易类型不在电子发票适用范围内，具体以：
📌 重要提醒
上述豁免范围并非固定不变，将由 IRBM 不时进行检讨及更新。
📌 总结
e-Invoice is required for all types of income and expenses, excluding certain types as outlined in the e-Invoice General Guideline and e-Invoice Specific Guideline.
Kindly note that the abovementioned exemptions are subject to periodic review and updates.
哪些类型的收入属于电子发票（e-Invoice）的适用范围？
一般而言，电子发票（e-Invoice）适用于所有类型的收入及支出，无论纳税人的收入来源为何，例如：
- 利息收入（interest income）
- 投资收入（investment income）
- 投资处置收益（gains from investment disposal）
部分收入或交易类型不在电子发票适用范围内，具体以：
- 《e-Invoice General Guideline》
- 《e-Invoice Specific Guideline》
上述豁免范围并非固定不变，将由 IRBM 不时进行检讨及更新。
- 原则：所有收入与支出 → 需 e-Invoice
- 例外：仅限于官方指南中列明的特定豁免项目
- 豁免范围：可能随政策调整而变动
Mar 18,2026