I handle multiple sole proprietorships. None of them reach RM1 million individually, but their total revenue does. Am I exempted?

No. For a sole proprietor, the determination of the RM1 million annual turnover or revenue threshold includes all sole proprietorship businesses owned or registered under the name of that specific individual. If the combined total across all your registered businesses reaches or exceeds RM1 million, you are required to implement e-Invoicing

For the definition of related companies, kindly refer to Section 2 of Promotional Investment Act 1986:

“related company”, in relation to a company, means a company—

(a) the operations of which are or can be controlled, either directly or indirectly, by the first-mentioned company;

(b) which controls or can control, either directly or indirectly, the operations of the first-mentioned company; or

(c) the operations of which are or can be controlled, either directly or indirectly, by a person who control or can control, either directly or indirectly, the operations of the first-mentioned company:

Provided that a company shall be deemed to be a related company of another company if—

i. at least 20% percent of its issued share capital is beneficially owned, either directly or indirectly, by that other company; or

ii. at least 20% percent of its issued share capital of that other company is beneficially owned, either directly or indirectly, by the first mentioned company