e-Invoice Specific Guideline v4.7 & FAQ Updates: What Phase 4 Businesses Need to Know

On April 20, 2026, IRBM published e-Invoice Specific Guideline version 4.7, replacing version 4.6. The principal change extends the interim relaxation period for Phase 4 businesses (annual turnover between RM 1 million and RM 5 million) by 12 months to December 31, 2027.  

A key point to consider is that Version 4.7 reaffirms that the extension of the relaxation period does not alter the legal start date for e-invoicing extension; solely delays the start of penalty enf…