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country-icon Malaysia

11.15.23

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.

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