Will MSMEs that have been mandated to implement e-Invoice be eligible for the exemption again if their annual turnover or revenue falls below the RM1 million threshold in the subsequent years? MSME e-Invoice
Will MSMEs that have been mandated to implement e-Invoice be eligible for the exemption again if their annual turnover or revenue falls below the RM1 million threshold in the subsequent years?
No exemption will be granted after the mandatory implementation year has been determined, and taxpayers are required to continue issuing e-Invoices even if their total annual turnover or revenue do not exceed RM1 million in the subsequent years.
The following example is provided for ease of understanding:
Similar facts pattern as Winner Fertilizer Sdn. Bhd. above. However, the annual turnover or revenue recorded as of 31 December 2027 has dropped below the RM1 million threshold.
Even though the 2027’s annual turnover or revenue recorded is below the exemption threshold, Winner Fertilizer Sdn. Bhd. will remain obligated to implement e-Invoice. This is due to the requirement that no e-Invoice exemption will be provided once MSMEs have been mandated to implement e-Invoice
MSME 一旦被要求实施 e-Invoice，之后营业额下降是否可以重新获得豁免？
不可以。
📌 核心规则
➡ 一旦已确定必须实施 e-Invoice（mandatory implementation triggered）：
👉 即使之后营业额下降至 RM1 million 以下
➡ 仍必须持续开具 e-Invoice
📌 重要原则
📌 举例说明
Winner Fertilizer Sdn. Bhd.
❌ 仍不能豁免
✅ 必须继续实施 e-Invoice
一旦“进系统”，就不能再退出
No exemption will be granted after the mandatory implementation year has been determined, and taxpayers are required to continue issuing e-Invoices even if their total annual turnover or revenue do not exceed RM1 million in the subsequent years.
The following example is provided for ease of understanding:
Similar facts pattern as Winner Fertilizer Sdn. Bhd. above. However, the annual turnover or revenue recorded as of 31 December 2027 has dropped below the RM1 million threshold.
Even though the 2027’s annual turnover or revenue recorded is below the exemption threshold, Winner Fertilizer Sdn. Bhd. will remain obligated to implement e-Invoice. This is due to the requirement that no e-Invoice exemption will be provided once MSMEs have been mandated to implement e-Invoice
MSME 一旦被要求实施 e-Invoice，之后营业额下降是否可以重新获得豁免？
不可以。
➡ 一旦已确定必须实施 e-Invoice（mandatory implementation triggered）：
👉 即使之后营业额下降至 RM1 million 以下
➡ 仍必须持续开具 e-Invoice
- 豁免是一次性判断（one-off determination）
- 一旦进入实施阶段 → ❌ 不能“退回豁免状态”
Winner Fertilizer Sdn. Bhd.
- YA2026：营业额 > RM1 million
➡ 需从 1 Jan 2028 实施 e-Invoice - YA2027：营业额 < RM1 million
❌ 仍不能豁免
✅ 必须继续实施 e-Invoice
一旦“进系统”，就不能再退出
Apr 17,2026