- Extended penalty-free period: IRBM Guideline v4.7 extends the interim relaxation (penalty-free) period for Phase 4 taxpayers (RM 1–5 million turnover) to 31 December 2027, while maintaining the mandatory go-live date of 1 January 2026; full enforcement (penalties) starts 1 January 2028.
- No substantive rule changes: The updated version does not introduce new technical requirements, but maintains earlier clarifications on consolidated e-invoice submissions, foreign buyer identification, and employee expense documentation.
- FAQs updated for clarity: Revised General FAQs (April–May 2026) confirm the extension and provide onboarding examples, particularly for businesses newly exceeding the RM 1 million threshold; these serve as practical guidance rather than new policy changes.
Source Thomson Reuters
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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