The Inland Revenue Board of Malaysia has published guidelines on the new electronic invoicing (e-invoicing) requirements, E-Invoice Guideline (Version 1.0). The guidelines address the scope of implementation of e-invoicing, covering:
- The e-invoice concepts, presenting them in a clear and accessible manner for taxpayers to easily understand and implement;
- Step-by-step guidance on key aspects of e-invoicing, including implementation, compliance, and recordkeeping, to ensure taxpayers can fol…