VATupdate

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E-Invoicing Deadlines Adjusted for SMEs

  • Malaysia’s Inland Revenue Board updated e-invoicing deadlines for MSMEs, setting phased start dates based on annual revenue, with exemptions for businesses earning below 500,000 ringgits and a six-month grace period.

  • From January 1, 2026, taxpayers must issue individual e-invoices for sales exceeding 10,000 ringgits, ending the allowance for consolidated invoices on high-value transactions.

Source: GVC

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