电子发票再更新 | 2026年1月1日实行的有12个月的宽限期| 建筑材料行业综合发票政策落地（E-Invoice Update: For 1st January 2026 Implement E-Invoice have 12 month Interim Relaxation Period | Construction Material Sector Allowed for Consolidated E-Invoice）

划重点：

✅ 适用对象：年营业额 100 万–500 万令吉的企业

✅ 强制生效日：2026 年 1 月 1 日

✅ 合规截止日：2027 年 1 月 1 日

✅ 建筑材料行业获准开具综合发票

Quick Takeaways:

✅ Applicable to businesses with annual turnover of RM1M–RM5M

✅ E-Invoice mandatory starting Jan 1, 2026

✅ Compliance deadline extended to Jan 1, 2027

✅ Construction Material Sector Allowed for Consolidated E-Invoice

✅ e-Invoice Specific Guideline Version 4.6 (published on 5 January 2026)
https://www.hasil.gov.my/media/uwwehxwq/irbm-e-invoice-specific-guideline.pdf