📒Industries and Activities Not Allowed to Issue Consolidated e-Invoice

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Industries and Activities Not Allowed to Issue Consolidated E-invoice

（修订于 2025 年6月6日 ：禁止开具合并电子发票的行业及活动 ）
Industry / Activity 行业 / 活动
Description 说明
Automotive Industry 汽车行业
Sale of any motor vehicle 任何机动车辆的销售
Aviation Industry 航空行业
• Sale of flight tickets (including travel agency) 机票销售（含旅行社业务 ） • Private charter services 私人包机服务
Luxury Goods and Jewellery 奢侈品与珠宝行业
On hold until further notice. Consolidation is allowed at the moment. 暂缓执行，待进一步通知。目前允许合并开票。
Construction Industry 建筑行业
Construction contractors undertaking construction contracts (as defined in the Income Tax (Construction Contracts) Regulations 2007). 承接《2007 年所得税（建筑合同）条例》定义的建筑合同的建筑承包商。
Wholesalers and Retailers of Construction Materials 建筑材料批发商与零售商
Materials as defined under the Fourth Schedule of the Lembaga Pembangunan Industri Pembinaan Malaysia Act 1994. 《1994 年马来西亚建筑工业发展局法案》第四附表定义的材料。
Licensed Betting and Gaming Industry 持牌博彩行业
Pay-out to winners for all betting and gaming activities. 所有博彩及游戏活动中向赢家的派彩。 Note that however pay-out to winners in relation to betting and gaming (i) in casino and (ii) from gaming machines are exempted from e-invoice until further notice. 但赌场博彩及游戏机游戏中向赢家的派彩，在进一步通知前豁免电子发票要求。
Payments to Agents, Dealers, and Distributors (ADDs) 向代理商、经销商及分销商付款
Payments made to agents, dealers, or distributors as defined under Section 83A(4) of the 🔗Income Tax Act 1967 🔗《1967 年所得税法》第83A(4) 条定义的、向代理商、经销商或分销商支付的款项
All Industries 所有行业
Any single transaction with a value exceeding RM10k. This will be effective starting 1 January 2026 任何单笔价值超过 10,000 林吉特的交易。2026年1月1日起生效

Refer:

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E-Invoice Guidance Flowchart(updating)
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E-Invoice Guidance Flowchart(updating)
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E-Invoice: with e-commerce platform
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