Malaysia Tax Agency Issues Updated Guidelines on Mandatory E-Invoicing in Malay, English

The Malaysian Inland Revenue Board July 7 issued updated guidelines, in Malay and English, on mandatory e-invoicing. Topics covered include: 1) information on the types of transactions, taxpayers, and scenarios subject to mandatory e-invoicing; 2) the next mandatory e-invoicing implementation dates of Jan. 1, 2026, for taxpayers with annual income or sales exceeding 1 million Malaysian ringgits (US$235,814) and up to 5 million ringgits (US$1.1 million), and July 1, 2026, for taxpayers with annual income or sales up to 1 million ringgits; 3) the taxpayers not subject to mandatory e-invoicing, including for self-billed e-invoices, such as individuals not conducting business ...