Exemptions from implementing e-Invoice   

For the purposes of e-Invoice, the following persons are currently exempted from issuing e-Invoice (including issuance of self-billed e-Invoice):   

(a) Foreign diplomatic office
(b) Individual who is not conducting business
(c) Statutory body, statutory authority and local authority, in relation to the following:
(i) collection of payment, fee, charge, statutory levy, summon, compound and penalty by it in carrying out functions assigned to it under any written law; and
(ii) transaction of goods sold and services performed before 1 July 2025
(d) International organisation for transaction of any goods sold or service performed before 1 July 2025 (refer to Appendix 3 for the list of international organisations)
(e) Taxpayers with an annual turnover or revenue of less than RM500,000.  

Hence, the above-mentioned persons are not required to issue an e-Invoice (including self-billed e-Invoice). For tax purposes, the receipts / any existing documents issued by the above-mentioned persons would be used as proof of expense.  

免于实施电子发票的情况

在电子发票制度下，下列主体目前豁免开具电子发票（包括自开电子发票）：

(a) 外国外交机构；
(b) 未从事商业活动的个人；
(c) 法定机构、法定当局及地方当局，就以下事项而言：
(i) 根据任何成文法赋予其职能而征收的付款、费用、收费、法定征费、传票、罚款及处罚；
(ii) 在 2025年7月1日 之前进行的货物销售和服务交易；
(d) 国际组织在 2025年7月1日 之前进行的任何货物销售或服务交易（详见附录3所列国际组织名单）；
(e) 年营业额或收入低于 RM500,000 的纳税人。
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因此，以上主体无需开具电子发票（包括自开电子发票）。

在税务上，由以上主体开具的收据或现有文件即可作为费用证明。