E-Invoice

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Malaysia E-Invoice Timeline Schedule | Compliance Guide

Discover Malaysia’s E-Invoice schedule. Learn who must comply & when. Get expert solutions from Comsense IT to ensure smooth compliance.

了解马来西亚电子发票实施时间表。了解哪些企业必须遵守及具体时间安排。联系 Comsense IT 获取专业解决方案，确保顺利合规。

🌐 What is E-Invoicing in Malaysia? – Effective August 2024

🌐 什么是马来西亚电子发票？– 2024年8月起实施

According to the Inland Revenue Board of Malaysia (IRBM), the national e-Invoicing initiative will be implemented in phases starting August 2024. This initiative is part of Malaysia’s digital economy strategy, aimed at improving tax compliance, transparency, and efficiency across all businesses.

根据 马来西亚内陆税收局 (IRBM) 的规定，全国性的 电子发票计划 将从 2024年8月 起分阶段实施。此举是马来西亚数字经济战略的一部分，旨在提升 税务合规性、透明度与效率，惠及所有企业。

Business-to-Business (B2B) transactions / 企业对企业 (B2B) 交易
Business-to-Consumer (B2C) transactions / 企业对消费者 (B2C) 交易
Business-to-Government (B2G) transactions / 企业对政府 (B2G) 交易

✅ Need help preparing for Malaysia’s e-Invoice transition? 想要轻松过渡到马来西亚电子发票实施？ Contact us / 联系我们 获取自动化解决方案

电子发票实施时间表 | E-Invoice Implementation Schedule

阶段 Phase	纳税人类别 Category Taxpayers	实施日期 Effective Date
第一阶段 First Phase	年营业额或收入超过 1亿令吉 Turnover > RM 100 million	01/08/2024 Implemented / 已实施
第二阶段 Second Phase	年营业额或收入超过 2500万至 1亿令吉 Turnover RM 25 – 100 million	01/01/2025 Implemented / 已实施
第三阶段 Third Phase	年营业额或收入超过 500万至 2500万令吉 Turnover RM 5 – 25 million	01/07/2025 Implemented / 已实施
第四阶段 Fourth Phase	年营业额或收入超过 100万至 500万令吉 Turnover RM 1 – 5 million	01/01/2026
第五阶段 Fifth Phase	年营业额或收入超过 50万至 100万令吉 Turnover RM 500,000 – 1 million	01/07/2026
豁免 Exemption	年营业额或收入低于 50万令吉 Turnover ≤ RM 500,000	Temporary Exemption / 暂时豁免

✅ Check which phase your business belongs to and start preparing early.
✅ 检查您的业务属于哪个阶段并提早开始准备。

过渡宽限期 | Interim Relaxation Period

Government had provided 6-month interim relaxation period for all phases of e-Invoice implementation.
政府为所有阶段的电子发票实施提供了6个月的过渡宽限期。

During this period: | 在此期间：

Businesses can submit one consolidated e-invoice for all monthly transactions.
商家可用合并电子发票呈报整月交易。
In the product/service description field, details are flexible; reference numbers are not required.
商家在产品或服务描述栏有灵活性，无需填写参考编号。
IRBM will not penalise businesses for non-compliance, such as late issuance or not splitting invoices.
商家不会因未遵守规定（如延迟开票或未拆单）被处罚。

Targeted Taxpayers 目标纳税人	Interim Relaxation Period 过渡宽限期
Taxpayers with an annual turnover or revenue of more than RM100 million 年营业额或收入超过 1亿令吉的纳税人	1 August 2024 to 31 January 2025 01/08/2024 - 31/01/2025
Taxpayers with an annual turnover or revenue of more than RM25 million and up to RM100 million 年营业额或收入超过 2500万至 1亿令吉的纳税人	1 January 2025 to 30 June 2025 01/01/2025 - 30/06/2025
Taxpayers with an annual turnover or revenue of more than RM5 million and up to RM25 million 年营业额或收入超过 500万至 2500万令吉的纳税人	1 July 2025 to 31 December 2025 01/07/2025 - 31/12/2025
Taxpayers with an annual turnover or revenue of more than RM1 million and up to RM5 million 年营业额或收入超过 100万至 500万令吉的纳税人	1 January 2026 to 30 June 2026 01/01/2026 - 30/06/2026
Taxpayers with an annual turnover or revenue of up to RM1 million 年营业额或收入低于 100万令吉的纳税人	1 July 2026 to 31 December 2026 01/07/2026 - 31/12/2026

*Source: Inland Revenue Board of Malaysia (IRBM)*

Benefits of E-Invoicing / 电子发票的优势

Reduce Manual Efforts & Human Errors 减少人工操作与错误

Unified invoicing process through creation and submission of transaction document & data electronically. 通过电子化创建和提交交易单据及数据，实现统一的开票流程，减少人工操作与错误。

Facilitate Efficient Tax Filing 提高报税效率

Seamless system integration for efficient and accurate tax reporting. 系统无缝集成，实现高效准确的税务申报。

Streamline Operational Efficiency 优化运营效率

Enhanced efficiency and significant time and cost savings. 提升整体运营效率，显著节省时间和成本。

Digitalise Tax & Financial Reporting 数字化税务与财务报表

Aligns financial reporting and processes to be digitalised with industry standards. 将财务报表和流程数字化，并符合行业标准。

How Does Malaysia’s E-Invoicing System Work?
马来西亚电子发票系统如何运作？

Discover how Malaysia’s E-Invoice system simplifies invoicing, making it faster, smarter, and more accurate.
了解马来西亚的 电子发票系统 如何简化开票流程，让流程更快速、更智能、更精准。

See the step-by-step flow that ensures compliance and helps your business save time and reduce costs.
通过逐步展示流程，确保合规操作，帮助您的企业节省时间并降低成本。

📌 FAQ (常见问题)

1. Who needs to issue e-Invoices? / 谁需要开具电子发票？

All taxpayers are required to implement e-Invoices. Implementation will be phased according to annual turnover or revenue thresholds, based on the Financial Year 2022 Audited Financial Statements.

所有纳税人都必须实施电子发票。实行日期将按照 2022 财政年度经审计财务报表中的年度营业额或收入门槛分阶段进行。

2. What happens if I don’t issue an e-Invoice? / 如果我没有开具电子发票会怎样？

Failure to issue an 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.

根据《1967年所得税法》第120(1)(d)条文，没开电子发票属于违法行为，每次不合规行为将面临不少于200令吉且不超过20,000令吉的罚款，或不超过6个月的监禁，或两者并罚。

3. How do I issue an e-Invoice through the MyInvois System? / 我如何通过 MyInvois 系统开具电子发票？

You can use IRBM’s MyInvois Portal or third-party solutions. You are encouraged to contact Comsense IT to help you choose the most suitable e-Invoice software.

您可以使用马来西亚内陆税收局 (IRBM) 的 MyInvois Portal 或第三方解决方案。建议联系 Comsense IT，以选择最合适的电子发票软件。

4. Can I issue invoices manually? / 我可以手动开具发票吗？

Yes, you can issue invoices manually via the MyInvois Portal, but automation is recommended for efficiency.

可以，您可以通过 MyInvois Portal 手动开具发票，但建议使用自动化方式以提高效率。

📢 Contact us to automate your e-Invoicing process