Understanding e-Invoicing Before and After the Relaxation Period
Based on the LHDN e-Invoice Guidelines (updated on 5 January 2026) and the official Phase 4 implementation framework and relaxation measures, we have prepared this e-Invoice infographic to help our customers better understand the key compliance requirements. This infographic clearly explains: after e-Invoicing is implemented, when businesses are allowed to issue normal invoices or consolidated e-Invoices, and when the issuance of individual e-Invoices is mandatory. With e-Invoice rules becoming increasingly detailed and frequently updated, our goal is to present the information in a clear, practical, and easy-to-understand format, enabling businesses to stay compliant and move forward with confidence.
依据 马来西亚内陆税收局(LHDN)e-Invoice 指南(更新于 2026年1月5日)及官方公布的第四阶段实施安排与宽减措施,我们特别整理并制作了这张电子发票资讯图(infographic),为客户清楚解析电子发票实施后的关键规则。 通过这张图,商家可以快速了解: 在落实电子发票(e-Invoice)后,什么情况下可以开具普通发票或综合电子发票,以及在什么情况下必须开具个别电子发票。 面对条款繁多、规则不断更新的电子发票制度,我们希望以简明、准确、贴近实务的方式,协助商家正确理解政策要求,并更有信心地规划与落实电子发票流程。