Can large enterprises compel MSMEs to issue e-Invoice prior to the MSMEs’ mandatory implementation timeline (i.e., 1 July 2025 onwards)?
No.
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.
e-Invoice Implementation Timeline
| Targeted Taxpayers | Implementation Date |
| Annual turnover more than RM100 million | 1 August 2024 |
| Annual turnover more than RM25 million (up to RM100 million) | 1 January 2025 |
| All businesses | 1 July 2025 |
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.