- Expansion of e-Invoice Regulations: On September 12, 2025, the Inland Revenue Board of Malaysia (IRBM) updated the e-invoice Specific Guideline, version 4.4, expanding the list of activities that require individual e-invoices instead of consolidated ones.
- New Requirements Effective January 1, 2026: Electricity and telecommunication services will now require separate e-invoices for each transaction, in addition to other previously listed activities, such as the sale of motor vehicles, flight tickets, luxury goods, and construction-related transactions.
- Threshold for Individual Invoicing: From January 1, 2026, any transaction exceeding RM10,000 (approximately EUR 2,200) across all industries must be invoiced individually, including specific provisions for electricity service providers and telecommunication services linked to postpaid plans and internet subscriptions.
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