Business with non-individual shareholder(s) (or equivalent) / is a subsidiary of a holding company / has related company or joint venture with annual turnover or revenue exceeding RM150,000 who has commenced its operations in 2023 onwards is required to implement e-Invoice starting from 1 July 2025 or upon the operation commencement date.
Meanwhile, business without non-individual shareholder(s) (or equivalent) / is not a subsidiary of a holding company / has not related company or joint venture who has commenced its operations in 2023 onwards is required to implement e-Invoice starting from 1 July 2025 or upon the operation commencement date, except when their annual turnover or revenue is below RM150,000.
Read more: Exemptions from implementing e-Invoice