As announced during the re-tabling of the Malaysia Budget 2023, the Inland Revenue Board (IRB) introduced the implementation of e-invoicing in phases from 1 June 2024 to 1 January 2027 for targeted taxpayers.
The IRB issued an e-invoicing guideline [PDF 1.6 MB] to provide direction on the implementation of e-invoicing and to address the common questions surrounding it.
Source KPMG
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