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Which: Which entities are affected?

Applicability:

e-Invoice applies to all individuals and legal entities in Malaysia, including:

- Associations;
- Bodies of persons;
- Branches;
- Business trusts;
- Co-operative societies;
- Corporations;
- Limited liability partnerships;
- Partnerships;
- Property trust funds;
- Property trusts;
- Real estate investment trusts;
- Representative offices and regional offices;
- Trust bodies; and
- Unit trusts.

Exempted Persons:

The following entities/persons are currently exempt from issuing e-Invoices (including self-billed e-Invoices):

- - Foreign diplomatic offices.
  - Individuals not conducting business.
  - Statutory bodies, statutory authorities, and local authorities (for specific transactions, such as collecting payments or fees under written law, and transactions before 1 July 2025).
  - International organizations (for transactions before 1 July 2025).
  - Taxpayers with an annual turnover or revenue of less than RM150,000.

Additional Exemptions:

e-Invoices are not required for:

- - - - Employment income.
      - Pension.
      - Alimony.
      - Dividend distribution (under specific circumstances).
      - Zakat.
      - Contracts for buying/selling securities or derivatives traded on exchanges.
      - Disposal of unlisted shares (except for companies, limited liability partnerships, trust bodies, or co-operative societies).

Review of Exemptions:

The exemptions listed in Sections 1.6.1 and 1.6.7 will be periodically reviewed and updated.

-Section End-

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