马来西亚电子发票——多数中小企业已获豁免（300万令吉门槛）
内陆税收局将电子发票豁免门槛提高至300万令吉。低于此门槛的企业获豁免，已实施者可立即停止且无罚则——但股权测试才是决定谁真正符合资格的关键。
Read article →Blog
Insights for Malaysian SMEs
Tax deadlines, compliance changes and practical tips to run a tidier business — from the KL CONSULT PLT team.
e-Invoice gaps? You have until 31 December 2027 to fix them penalty-free
HASiL's e-Invoice SVDP lets in-scope businesses fix past compliance gaps penalty-free until 31 December 2027 — but check first whether the new RM3 million exemption means you need it at all.
Read article →电子发票有缺漏？您有时间到 2027 年 12 月 31 日免罚补正
内陆税收局的电子发票特别自愿披露计划（SVDP）让仍在范围内的企业免罚补正过往合规缺漏，期限至 2027 年 12 月 31 日——但请先确认新的300万令吉豁免是否让您根本无须参与。
Read article →e-Invois di Malaysia — kebanyakan PKS kini dikecualikan (ambang RM3 juta)
LHDN menaikkan ambang pengecualian e-Invois kepada RM3 juta. Perniagaan di bawah ambang ini dikecualikan dan yang sudah melaksanakan boleh berhenti serta-merta tanpa penalti — tetapi ujian pemilikan menentukan siapa yang benar-benar layak.
Read article →e-Invoicing in Malaysia — most SMEs are now exempt (RM3 million threshold)
LHDN has raised the e-Invoice exemption to RM3 million turnover. Businesses below it are exempt, early adopters may stop immediately with no penalty — but an ownership test decides who really qualifies.
Read article →Ada jurang e-Invois? Anda ada masa sehingga 31 Disember 2027 untuk membetulkannya tanpa penalti
SVDP e-Invois HASiL membolehkan perniagaan dalam skop membetulkan jurang pematuhan lampau tanpa penalti sehingga 31 Disember 2027 — tetapi semak dahulu sama ada pengecualian RM3 juta bermakna anda tidak memerlukannya langsung.
Read article →Kadar cukai syarikat PKS — berapa sebenarnya syarikat anda perlu bayar?
Panduan ringkas kadar cukai pendapatan syarikat untuk PKS Malaysia — kadar 15%, 17% dan 24%, syarat kelayakan MSME, dan contoh pengiraan mudah.
Read article →SST registration — does your business need to register?
Sales tax or service tax? RM500,000 or RM1.5 million threshold? A plain-language guide to Malaysian SST registration for SMEs.
Read article →e-Invoicing in Malaysia — what SMEs must know before their phase begins
Superseded — LHDN raised the e-Invoice exemption threshold to RM3 million on 30 August 2026. Most SMEs are now exempt. See our updated guide.
Read article →Get in touch
Questions about your own numbers?
Every business is different — talk to us for advice that fits yours. Free, no obligation.