- Malaysia’s Inland Revenue Board has expanded e-invoice restrictions to electricity and telecom sectors.
- New rules require separate e-invoices for each transaction in these sectors starting January 1, 2026.
- Consolidated invoicing is prohibited for motor vehicle sales, flight tickets, luxury goods, construction services, betting payments, and agent payments.
- Additional restrictions include individual invoicing for telecom plans, internet subscriptions, and electronic device sales.
- Transactions over RM10,000 require individual e-invoices across all sectors.
- Electricity service providers must issue separate invoices for distribution, supply, and sales operations.
Source: docnova.ai
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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