My business already existed in 2022, but my revenue was below RM1 million. Do I need to implement e-Invoice?

If your business was already operating in YA2022 and your annual revenue in YA2022 did not reach RM1 million, you do not automatically need to implement e-Invoice immediately.

Your obligation depends on:

1. Whether your business meets the MSME exemption criteria, and

2. Whether your revenue later reaches RM1 million in future years.

3. If you meet the exemption criteria, you are exempt from e-Invoice (including self-billed e-Invoice) until your revenue reaches RM1 million.

4. If you do not meet the exemption criteria, you are required to implement e-Invoice starting 1 July 2026.

Key takeaway:

Low revenue alone does not guarantee exemption.