What are the consequences for failure to issue e-Invoice? 未开具电子发票（e-Invoice）的后果是什么？
What are the consequences for failure to issue e-Invoice?
Failure to issue e-Invoice is an offence under Section 120(1)(d) of the Income Tax Act 1967 and will result in a fine of not less than RM200 and not more than RM20,000 or imprisonment not exceeding 6 months or both, for each non-compliance.
未开具电子发票（e-Invoice）的后果是什么？
未开具电子发票属于违反《1967 年所得税法》第 120(1)(d) 条的行为。
每一项不合规行为可能面临以下处罚：
- 罚款不少于 RM200，且不超过 RM20,000； 或
- 监禁不超过 6 个月； 或
- 同时处以罚款及监禁。
13 Mar 2026
