E-Invoicing for Individuals
📋Who Must Comply with e-Invoicing in Malaysia?
| Category | E-Invoicing Requirement |
|---|---|
| Individual (not in business) | ❌ Not required |
| Individual with business income (sole proprietor, freelancer, etc.) | ✅ Required (based on annual turnover threshold) |
| Company / Sdn Bhd | ✅ Required |
| Partnership / LLP | ✅ Required |
| Co-operative / NGO (if generating income) | ✅ Required |
Key Point:
Even individuals (like freelancers or online sellers) must comply with e-Invoicing if they earn income from business and meet the annual turnover threshold set by LHDN.
📆LHDN e-Invoicing Timeline
| Annual Turnover (RM) | E-Invoice Effective Date |
|---|---|
| > 100 million | 1 August 2024 |
| > 25 million | 1 January 2025 |
| All taxpayers (including sole props/freelancers) | 1 July 2025 |
✅Summary
- Private individuals (salary earners, retirees, etc.) = Not applicable.
- Sole proprietors, freelancers, small business owners = Must comply by 1 July 2025, even if you're just an individual using your IC for business registration.