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Effective 1 January 2026, Malaysia requires individual e-invoices for electricity distribution and supply, and telecommunications services including postpaid plans, internet subscriptions, and electronic device sales, expanding the scope of mandatory e-invoicing.
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Businesses in the newly added sectors must collect complete buyer information, issue separate e-invoices for each transaction, and ensure their systems comply with the updated e-invoicing requirements by the implementation date.
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The phased e-invoicing rollout includes a six-month relaxation period for each taxpayer group, allowing consolidated invoices temporarily, while Malaysia continues expanding mandatory e-invoicing and e-reporting based on annual turnover thresholds.
Source: SOVOS
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