Scope & exemptions

Last updated: July 9, 2026

Doing this in Cloudby?
This is the rules reference. For the step-by-step in the software, see the e-Invoice (MyInvois) guide.

e-Invoicing does not apply to everyone, or to every kind of income. This page covers what is in scope, who is exempt from issuing e-Invoices, and which income and transaction types sit outside the requirement.

What is covered

Within a mandated phase, e-Invoicing applies to business-to-business (B2B), business-to-consumer (B2C) and business-to-government (B2G) transactions, both domestic and cross-border. An e-Invoice comes in four types: Invoice, Credit Note, Debit Note and Refund Note.

Who is exempt from issuing

Some persons are not required to issue e-Invoices, including foreign diplomatic offices and individuals who are not conducting a business. The full and current list of exempt persons is set by LHDN and has been revised over time, so confirm your own position.

Income outside the requirement

Certain income and transaction types do not require an e-Invoice for now, for example:

  • Employment income (salary and wages).
  • Pension and retirement benefits.
  • Alimony.
  • Zakat.
  • Certain scholarship and grant payments.

The complete list is in the LHDN e-Invoice guideline.

Below the turnover floor

Businesses under the annual turnover exemption are not mandated at all yet. See Who must comply, and when.

Two special cases

Two everyday situations have their own rules, each on its own page:

Always confirm with the source. Rules and dates change. This page reflects the position as of early 2026; verify current requirements on the LHDN e-Invoice site or the MyInvois portal before you act.

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