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Malaysia

Malaysia Updates e-Invoice Guidelines: Version 4.6 Released

10 hours ago
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Who, What, When

Issued by: Inland Revenue Board of Malaysia (IRBM)
What: Release of Malaysia e-Invoice Guide Version 4.6
When: 7 December 2025

The Inland Revenue Board of Malaysia (IRBM) has published Version 4.6 of the e-Invoice Guideline, introducing significant updates to support businesses in transitioning to electronic invoicing under the country’s digital tax compliance framewo

✅ 1. Expanded Scope of Transactions

  • Added self-billed invoices and clarified rules for credit/debit notes.
  • Clearer treatment for cross-border transactions and foreign suppliers.

✅ 2. Updated Implementation Timeline

  • Revised phased rollout dates by annual turnover.
  • Additional grace periods for SMEs and micro businesses.

✅ 3. New Exemption Threshold

  • Taxpayers with annual turnover below RM 1,000,000 are exempt from mandatory e-Invoice implementation.
  • These taxpayers can opt-in voluntarily via MyInvois Portal.

✅ 4. Enhanced MyInvois Portal Features

  • New dashboard and reporting tools.
  • Improved error handling and rejection notifications.

✅ 5. API Specification Updates

  • New API endpoints for real-time validation and cancellation.
  • Mandatory OAuth 2.0 authentication for all API integrations.

✅ 6. Validation & Compliance Rules

  • Stricter checks on mandatory fields (e.g., TIN, invoice date).
  • Updated rules for invoice cancellation and rejection scenarios.

✅ 7. Exemptions and Special Cases

  • Clearer guidelines on exempted sectors and non-taxable transactions.
  • Additional provisions for government-related transactions.

✅ 8. Visual Representation

  • Standardized QR code format for e-Invoices.
  • Updated sample layouts for printed representations.
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