New E-invoicing guideline and timeline
A new e-invoicing guidance v2.1 was published by the Malaysian Inland Revenue Board (IRBM) on 28 October 2023. In the guidance, a new timeline for mandatory e-invoicing is announced.
E-invoicing will be implemented gradually as follows:
- 1 August 2024: Taxpayers who have an annual turnover or revenue of more than RM100 million.
- 1 January 2025: Taxpayers who have an annual turnover or revenue of more than RM 25 million.
- 1 July 2025: All remaining taxpayers.
The following links provide access to updated guidelines and catalogues:
- The updated version 2.1 of the e-invoice Guideline. https://www.hasil.gov.my/media/iqzj1llk/irbm-e-invoice-guideline-version-21.pdf
- E-invoice Specific Guideline version 1.1. https://www.hasil.gov.my/media/iu1ip1x1/irbm-e-invoice-specific-guideline-version-11.pdf
- E-invoice Catalogue. https://www.hasil.gov.my/media/sepdgaj3/data-catalogue-for-e-invoice-as-at-12-october-2023.xlsx