e-Invoice: am I even in scope? Exemptions and the everyday exceptions

Not every business, and not every kind of income, needs an e-Invoice. Here is the short version of who sits outside MyInvois, and the two everyday exceptions, with links to the full rules.

Who is outside e-Invoicing

• Below the turnover floor. Businesses under RM500,000 annual turnover are not mandated yet.
• Exempt persons. Some parties do not issue e-Invoices at all, such as foreign diplomatic offices and individuals who are not conducting a business.
• Income outside the rules. Employment income, pensions, alimony, zakat and certain scholarships do not require an e-Invoice.

Two everyday exceptions

• Consolidated e-Invoices. For small B2C sales where the buyer does not need their own e-Invoice, you aggregate a month of receipts into one submission. A few activities (motor vehicles, luxury goods, construction and others) are excluded and must be issued individually.
• Self-billed e-Invoices. In cases like buying from a foreign supplier or paying an agent, the buyer issues the e-Invoice instead of the supplier.

The full rules

The compliance handbook has the detail: Scope & exemptions, Consolidated e-Invoices and Self-billed e-Invoices. For who must comply and when, see the rollout timeline.

Exemption rules and the excluded-activity lists are set by LHDN and can change; confirm your own position on the MyInvois portal or with LHDN before acting.