Malaysia Updates Guidelines on E-Invoicing Requirements

The Inland Revenue Board of Malaysia (IRBM) has published updated guidelines dated 4 October 2024 on the new electronic invoicing (e-invoicing) requirements, e-Invoice Guideline (Version 4.0) and e-Invoice Specific Guideline (Version 3.1). Updated General Frequently Asked Questions (FAQs) have also been published.

The main updates are made considering the Income Tax (Issuance of Electronic Invoice) Rules 2024, which were published in the Official Gazette on 30 September 2024. This includ…