For new businesses or operations commencing from the year 2023 to 2025 with an annual turnover or revenue of at least RM500,000, the e-Invoice implementation date is 1 July 2026.

For new businesses or operations commencing from year 2026 onwards, the e-Invoice implementation date is 1 July 2026 or upon the operation commencement date.

However, if the first year’s turnover or revenue is less than RM500,000, the e-Invoice implementation date would be 1 January in the second year following the year in which the total annual turnover or revenue reached RM500,000.

对于2023年至2025年期间开展的新业务或运营，且年营业额或收入至少为50万令吉，电子发票的实施日期为2026年7月1日。

对于2026年及之后开展的新业务或运营，电子发票的实施日期为2026年7月1日或运营开始之日。但是，如果第一年的营业额或收入低于50万令吉，则电子发票的实施日期为年度总营业额或收入达到50万令吉后的次年1月1日。