IRBM provides further guidance on mandatory e-invoice implementation

On 29 September 2023, the Inland Revenue Board of Malaysia (IRBM) published the following guidelines addressing the scope of gradual implementation of e-invoicing for targeted taxpayers.

1. The updated version 2.0 of the e-invoice Guideline, which it previously published on 21 July 2023.
2. E-invoice issuance Specific Guideline version 1.0.
3. E-invoice Catalogue.

 

Overview of the e-invoice Guideline Version 2.0

 

The e-invoice Guideline version 2.0 contains the following considerations…