“Boss, I spent RMXXXX to comply.
Now you tell me I may be exempt?
Can I claim my money back?”

This is the WhatsApp message I received before 31st August 2026.

RM150,000.
Then RM500,000.
Then RM1 million.
Now RM3 million.
The e-Invoice threshold can move.

But the SME’s money cannot move back into the bank account.

Imagine one typica SME owner.

Turnover: RM2.1 million.
In November 2025, he bought e-Invoice software.
He trained two account staffs and the rest of office staffs.

He went live on 1 January 2026.
Eight months later, HASiL raised the exemption threshold to below RM3 million, effective 1 September 2026.

His first question was:
“So, can I stop now?”

I also wish the answer was simply “Yes.”

But tax compliance seldom gives SME such a happy ending.

Everyone followed the rules.
Then the rules moved faster than everyone.

This is the real SME frustration.

We spend money to prepare.
Then we spend more time checking whether we still needed to prepare.
And please do not celebrate too early.

Below RM3 million does not automatically mean exempt.

If your business has a corporate shareholder, holding company, related company or joint venture with turnover of at least RM3 million, the exemption may not apply.

If you operate several enterprises under the same individual, add up all their revenue.

Three enterprises making RM1.1 million each are not three exemptions.
They are RM3.3 million.

And if you are already issuing e-Invoices, do not simply switch off the system.

The latest guideline raises the threshold.
But it does not clearly settle every situation involving businesses whose mandatory implementation date has already passed.

Stopping too early may create a compliance problem.
Frustrating?
Of course.

But between wasting some money and creating a tax problem, I prefer to be frustrated first.

Check your group structure.
Add up the correct turnover.
Wait for clear transitional guidance from HASiL based on your situation.

For SMEs between RM1 million and RM3 million:
Are you feeling relieved?