IRBM increases e-invoice exemption threshold in updated guideline

On August 30, 2026, the Inland Revenue Board of Malaysia (IRBM) published e-invoice Guideline version 4.8, increasing the annual turnover or revenue threshold for exemption from e-invoice requirements from MYR 1 million (ca. EUR 215,000) to MYR 3 million (ca. EUR 640,000) and providing additional clarification on the scope of the exemption.

Exemption criteria

The exemption for taxpayers with annual turnover or revenue below MYR 3 million applies to all categories of taxpayers, including i…