02/10/2026
🚨 电子发票漏开了，符合豁免后可以直接停止吗？
“已经开了一段时间，才发现有些漏开……
现在符合豁免，可以直接停，还是要先参加 SVDP？”🤔
这次 Lany 的案例，重点就在这里！👇
📌 Lany 的情况
她全资拥有一家独立公司，YA2022 营业额为 RM150万，之后各课税年度营业额也未超过 RM300万。
公司原本的电子发票实施日期是 2026年1月1日，也已经开始开具，但后来发现：部分电子发票漏开了。 😅
如今豁免门槛提高至 RM300万，这些遗漏需要通过 电子发票特别自愿披露计划（e-Invoice SVDP） 处理吗？
✅ 根据 LHDN FAQ，若公司营业额低于 RM300万，并符合《电子发票指南》第1.6.10节的豁免条件：
👉 无需参加 e-Invoice SVDP
👉 可以立即停止开具电子发票
👉 也可以选择自愿继续开具
💡 简单来说：
符合豁免条件的公司，即使之前已经开始开电子发票，后来发现有漏开，也无需为了这些遗漏参加 e-Invoice SVDP，可以直接“下车”。
⚠️ 但“下车”前，记得确认完整的豁免条件，不能只看营业额哦！
🚨 Missed Some e-Invoices — Can You Stop Issuing Them After Qualifying for Exemption?
“We’ve been issuing e-Invoices, but recently discovered that some were missed…
Can we stop now, or must we participate in SVDP first?” 🤔
Here’s Lany’s situation 👇
📌 Lany wholly owns a standalone company with revenue of RM1.5 million in YA2022. Its revenue in subsequent YAs did not exceed RM3 million.
The company’s original implementation date was 1 January 2026, and it started issuing e-Invoices from that date. However, it later discovered that some e-Invoices had been omitted.
Following the increase in the exemption threshold to RM3 million, must these omissions be addressed through the e-Invoice Special Voluntary Disclosure Programme (SVDP)?
✅ According to LHDN’s FAQ, if the company’s annual turnover or revenue is below RM3 million and it meets the exemption criteria under Section 1.6.10 of the e-Invoice Guideline:
👉 It is not required to participate in the e-Invoice SVDP.
👉 It may stop issuing e-Invoices immediately.
👉 It may also voluntarily continue issuing them.
💡 Simply put:
An eligible exempt company does not need to participate in the e-Invoice SVDP for these omissions, even if it had already started issuing e-Invoices.
⚠️ Check all exemption conditions before deciding to stop — turnover alone is not enough!
#电子发票 #电子发票豁免 #马来西亚税务
