Can large enterprises compel MSMEs to issue e-Invoice prior to the MSMEs’ mandatory implementation timeline (i.e., 1 January 2026 or 1 July 2026, as the case may be)? 大企业是否可以要求 MSME 在强制实施时间前开具 e-Invoice？
Can large enterprises compel MSMEs to issue e-Invoice prior to the MSMEs’ mandatory implementation timeline (i.e., 1 January 2026 or 1 July 2026, as the case may be)?
For clarity, the compliance obligation is from the issuance of e-Invoice perspective. In other words, taxpayers who are within the annual turnover or revenue threshold specified in section 1.5 of the e-Invoice Guideline are required to issue and submit e-Invoice for IRBM’s validation according to the stipulated implementation timeline.
Taxpayers who have yet to reach the mandatory implementation timeline are allowed to continue issuing existing documentation to record transactions. Hence, taxpayers who have already implemented e-Invoice cannot compel other taxpayers who have not reached their respective mandatory implementation timeline to issue an e-Invoice.
大企业是否可以要求 MSME 在强制实施时间前开具 e-Invoice？
不可以。
📌 核心原则
➡ 电子发票的合规责任取决于“开具方（issuer）自身的实施时间表”
也就是说：
📌 对 MSME 的影响
对于尚未达到实施时间的 MSME：
➡ 仍可继续使用现有文件，例如：
📌 重要结论
➡ 已经实施 e-Invoice 的企业（如大型企业）
❌ 不能强制尚未到实施时间的 MSME 开具 e-Invoice
👉 谁的时间表到，谁才需要开；别人不能强迫你提前实施
For clarity, the compliance obligation is from the issuance of e-Invoice perspective. In other words, taxpayers who are within the annual turnover or revenue threshold specified in section 1.5 of the e-Invoice Guideline are required to issue and submit e-Invoice for IRBM’s validation according to the stipulated implementation timeline.
Taxpayers who have yet to reach the mandatory implementation timeline are allowed to continue issuing existing documentation to record transactions. Hence, taxpayers who have already implemented e-Invoice cannot compel other taxpayers who have not reached their respective mandatory implementation timeline to issue an e-Invoice.
大企业是否可以要求 MSME 在强制实施时间前开具 e-Invoice？
不可以。
➡ 电子发票的合规责任取决于“开具方（issuer）自身的实施时间表”
也就是说：
- 是否需要开具 e-Invoice
👉 取决于该企业是否已达到其强制实施阶段
对于尚未达到实施时间的 MSME：
➡ 仍可继续使用现有文件，例如：
- 普通发票（Invoice）
- 收据（Receipt）
- 其他交易证明文件
➡ 已经实施 e-Invoice 的企业（如大型企业）
❌ 不能强制尚未到实施时间的 MSME 开具 e-Invoice
👉 谁的时间表到，谁才需要开；别人不能强迫你提前实施
Apr 17,2026