v1
2 Sep 2026
LTTcfo_TahuEInvoiceSelfCheck
LTT Tahu

e-Invoice Self-Check

Are you exempt under the RM3 million threshold — and if not, from when?
LTT Outsourced CFO Sdn. Bhd.

The business

Used only to fill in the printable working paper and the supplier notice. Everything stays on this device.

Non-individual TINs always end in 0; strip leading zeros after the prefix.
Decides which implementation timetable applies — existing businesses are tested on FY2022, new ones are not.

Test A — the relevant year

The exemption is measured on your relevant year — the latest completed financial year — and it is re-tested every year. Do not put your 2022 figure here; that belongs to Test B.

If you have audited statements, use them. If not, use the revenue in that year's tax return.

Every sole proprietorship in your own name

A sole proprietor must add up every business registered in their own name. Three businesses at RM1.1m each is RM3.3m, not three exempt businesses.

BusinessTurnover, relevant year (RM)
This single number decides everything.

Two tests, almost the same words. Test A on this page is a rolling test on the current relevant year. Test B on page 4 is a one-off 2022 test that only fixes your implementation date, and only ever applies to taxpayers already above the threshold.

What removes the exemption

Section 1.6.10 of Guideline v4.8 removes the exemption from small companies inside a larger group, however modest their own turnover. A single Yes here ends the exemption.

Where you stand today

Neither of these changes whether you are exempt. They change what we suggest you do about it.

Test B — if you are in scope, from when

Only this test is frozen on 2022. Once your phase date is fixed, later changes in turnover do not move it. If Test A already exempts you, this page is only a contingency.

FY2022 audited accounts, or the YA2022 tax return where there are none.
Pro-rated to 12 months if the year end changed.
A business commencing 2023–2025 with first-year turnover of RM3 million or more implements from 1 July 2026.
Once you cross, you implement from 1 January of the second year following that year of assessment — a full year of preparation in between.

The mandatory timetable

Annual turnover or revenue (FY2022 basis)Implementation date
More than RM100 million1 August 2024
More than RM25 million and up to RM100 million1 January 2025
More than RM5 million and up to RM25 million1 July 2025
Up to RM5 million (read together with the RM3m exemption)1 January 2026
New business commencing 2023–2025 with turnover of at least RM3 million1 July 2026
New business commencing 2026 onwards1 July 2026, or on commencement

Source: e-Invoice Guideline v4.8, Table 1.1 and Section 1.5.

Take it away

Everything you type stays in this browser. Nothing is uploaded, nothing is counted, and we never see it. The page remembers your answers on this device so you can come back to them.