Implementation for those with income below 500k.  Yes, sole proprietorship also kena.  I am still grappling with how to deal with claims…waiting for LHDN to hold online training….

https://www.businesstoday.com.my/2025/02/20...ferred-to-2026/

States that less than 150k/annum, no need.  So make sure ur BZ income less than 150k.

every claim for you bussiness  need e-invoice lo.
if you buy thing from non e-invoice user, than you need issue selfbill invoice yourself to claim.

every claim for you bussiness  need e-invoice lo.
if you buy thing from non e-invoice user, than you need issue selfbill invoice yourself to claim.

All sales to foreign companies requires issuing self-billed e-invoice. As long as you are reporting business revenue to LHDN, you will need to issue e-invoice. The only exception is total annual revenue is below 150K. It does not matter whether your revenue come from local sources or foreign sources.

And you can see it is easy for LHDN to catch you if you are not doing e-invoice. Because all they need to do is to check your income tax return that you file with them.

haha... it all in the news ler. Tell u, u no believe 
ask your tax agent lar.
It got fews condition to fulfill.
example, the location of service provided.
some service provide onsite, some online.. all got different rules

If already not filed in income tax return then why want to issue e-invoice to alert LHDN?

No submit no case, until get caught then all hell breaks lose

go ask around your place for accounting firm lar, mostly will do personal tax or sole prop.
no one tell u go those famous and big firm.
if you tell the truth how small your biz and simple biz, not really that expensive ler
I think less than 1k can do liao if simple tax computation.

Here u ask also no use cos nobody see your accounts and base on assumption only.
If u go follow it or interpreted wrongly, the LHDN will fine you kawkaw later years during tax audit.