- The Inland Revenue Board of Malaysia (IRBM) released e-Invoice Specific Guideline Version 4.6 on January 5, 2026, which includes key updates to assist businesses with e-invoicing compliance.
- The new guidelines permit wholesalers and retailers of construction materials to issue consolidated e-invoices for multiple transactions, unless a buyer requests individual invoices.
- Small businesses with annual turnover up to RM5 million have been granted a grace period until December 31, 2026, to issue consolidated e-invoices without incurring penalties, depending on their implementation dates of January 1 or July 1, 2026.
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