- IRBM released e-Invoice Specific Guideline Version 4.6 on 5 January 2026, replacing Version 4.5.
- Wholesalers and retailers of construction materials can now use consolidated e-invoices, except when buyers request individual ones.
- Taxpayers with annual turnover up to RM5 million have a grace period until 31 December 2026 to comply.
- During the grace period, businesses can issue consolidated e-invoices for all transactions, input any product/service description, and decline requests for individual e-invoices.
- No prosecution for non-compliance during the grace period if consolidated e-invoices are issued.
Source: sovos.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.
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