Regulatory updates - Malaysia

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Malaysia.
October 8 2024

IRBM published the latest updates of e-invoice guidelines

By announcing the latest versions of the e-invoice Guideline and the e-invoice Specific Guideline, the Malaysian Inland Revenue Board updated the scope of taxpayers exempted from the e-invoicing mandate.

July 30 2024

Latest updates of e-invoice guidelines and clarifications to the grace period conditions

The Malaysian Inland Revenue Board updated the e-invoicing guidelines to help taxpayers prepare for the upcoming countrywide e-invoicing mandate. The guidelines indicate further clarifications regarding the 6-month grace (“relaxation”) period. 

July 26 2024

6-month grace period within mandatory e-invoicing requirements in Malaysia

The Malaysian Inland Revenue Board has announced a 6-month grace period starting 1 August 2024. The grace period considers the allowance to issue consolidated e-invoices for all transactions and the exemption from the applicable penalties.

July 9 2024

Latest updates of e-invoice guidelines and SDK for MyInvois System (API)

The Malaysian Inland Revenue Board announced the update to the Software Development Kit version 1.0 and the e-invoicing guidelines to help taxpayers prepare for the upcoming countrywide e-invoicing mandate.

April 8 2024

Updates of e-invoice guidelines and Software Development Kit for MyInvois System (API)

The Malaysian Inland Revenue Board announced the release of the Software Development Kit version 1.0 and the updates to the e-invoicing guidelines to help taxpayers prepare for the upcoming countrywide e-invoicing mandate. 

February 27 2024

Release of PINT BIS Malaysia e-invoicing specifications

Peppol announced Malaysian billing specifications compliant with the PINT methodology incorporating invoice and credit note, as well as self-billing invoice and credit note transactions.

February 9 2024

Release of Software Development Kit for MyInvois System (API)

The Malaysian Inland Revenue Board announced the release of the Software Development Kit (beta) to help taxpayers prepare for the upcoming mandatory MyInvois System. 

October 31 2023

IRBM announced new e-invoicing implementation timeline

The Malaysian Inland Revenue Board announced the new gradual roll-out plan of the mandatory e-invoicing implementation and provided clarifications of certain provisions of the previously published e-invoicing guidelines.

October 16 2023

The launch of the e-invoicing mandate implementation is delayed to 1 August 2024

The Government of Malaysia unveiled the change to the country-wide e-invoice mandate roll-out.

October 2 2023

IRBM provides further guidance on mandatory e-invoice implementation

The Malaysian Inland Revenue Board has updated the previously announced guideline on the gradual roll-out for mandatory e-invoicing for targeted taxpayers and provided further guidance on the implementation.

Country Specifications

E-Invoicing/CTC Model:

- Currently: Post Audit

- August 2024: Centralized Pre-clearance

Mandatory Infrastructure:

N/A

Mandatory Format:

N/A

Mandatory for Issuing:

- Currently: No explicit requirements

- Upcoming roll-out:

- Auguts 2024: Businesses sales > RM 100 million (ca. EUR 20 000 000) per year

- January 2025: Businesses sales > RM 25 million (ca. EUR 5 000 000) per year

- July 2025: Rest of taxpayers

Mandatory for Receiving:

- Currently: Written acceptance from the buyer is required

- Upcoming roll-out:

- Auguts 2024: Businesses sales > RM 100 million (ca. EUR 20 000 000) per year

- January 2025: Businesses sales > RM 25 million (ca. EUR 5 000 000) per year

- July 2025: Rest of taxpayers

eSignature:

Not Required

Archiving Period:

7 years

Archiving Abroad:

Allowed under conditions

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