- MIRB released updated e-Invoice Guidelines (Versions 4.6 and 4.5) and new FAQs in December 2025, replacing previous versions.
- Taxpayers with annual turnover up to RM 5 million must implement e-Invoicing by 1 January 2026, with a six-month interim relaxation period and no prosecution for non-compliance if certain conditions are met.
- New businesses from 2023-2025 with turnover of at least RM 1,000,000 must implement e-Invoicing by 1 July 2026; for those starting from 2026, implementation is required by 1 July 2026 or upon commencement, with specific rules if turnover is below RM 1,000,000.
- Exemption from e-Invoicing applies to taxpayers with annual turnover below RM 1,000,000 (previously RM 500,000).
Source: assets.kpmg.com
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.
Latest Posts in "Malaysia"
- Malaysia Revises E-Invoicing: New Start Dates, Transition Rules, and Expanded Sector Coverage
- Malaysia E-Invoice Update: Consolidated Invoicing Allowed for Construction, Extended Grace for Small Businesses
- Malaysia Extends E-Invoicing Interim Relaxation Period for Taxpayers with MYR 1–5 Million Turnover
- Finance Ministry: SST to Remain, No Plans for GST Reintroduction Yet
- Malaysia Reduces Service Tax on Industrial Rentals, Expands MSME Exemptions, and Zero-Rates Key Inputs
