📣 好消息！原本在2025年全面推行的电子发票（e-Invoice）将延后，特别对中小企业和微型商家提供更宽松的时间安排！
From 1 January 2025, under LHDN's new audit framework, all written employment contracts must be stamped with RM10 stamp duty, or companies may face penalties! This includes full-time, part-time, contract-based, local, and foreign employees.
📌 Key Highlights 重点整理：
🔹 年收入 / 营业额 Sales & Revenue below RM500,000
❌ 暂时豁免 e-Invoice Exempted from e-Invoice implementation for now.
🔹 年收入 / 营业额 Sales & Revenue between RM1 million and RM5 million
⏳ 实施时间延后至 1 Jan 2026 Implementation postponed to 1 January 2026.
🔹 年收入 / 营业额 Sales & Revenue below RM1 million
⏳ 实施时间延后至 1 July 2026 Implementation postponed to 1 July 2026.
📌 新成立公司也有不同的起步时间 Different implementation dates for new companies:
✅ 成立于 2023–2025 年，且营业额 > RM500,000：
➡️ 1 July 2026 起实施
Established in 2023–2025 and revenue > RM500K: start from 1 July 2026.
✅ 如果你公司是 2026 年或之后成立：
If Company established in 2026:
➡️ 若营业额超过 RM500,000 ➜ 2026年7月1日
Start from 1 July of the year when revenue exceeds RM500K.
➡️ 若刚开始营业额不到 RM500,000 ➜ 等到哪一年营业额突破 RM500,000，从那年的 “下一年1月1日” 开始才需要用电子发票！
Start from 1 Jan of the following year when revenue exceeds RM500K.
📌 6个月的过渡宽限期内可 During the 6-month grace period:
✅ 使用合并电子发票（Consolidated e-Invoice）
✅ 商品描述可灵活填写
✅ 即使客户要求，也可以只发 Consolidated 版本
✅ 暂时不会罚款，只要依规执行
📌 重要提醒 Important Reminder:
自 1 Jan 2026 起，若单笔交易超过 RM10,000，不能再开 Consolidated e-Invoice，必须开个别的电子发票！
From 1 Jan 2026, if any single transaction exceeds RM10,000, you must issue individual e-Invoices.
📌 For more information:
LHDN 官方发电子发票手册
www.hasil.gov.my/media/0xqitc2t/lhdnm-e-invoice-general-faqs.pdf
LHDN Official e-Invoice handbook
www.hasil.gov.my/media/0xqitc2t/lhdnm-e-invoice-general-faqs.pdf