On 4 October 2024, the Inland Revenue Board of Malaysia updated the previously published e-invoice Guideline version 4.0. and the e-invoice Specific Guideline version 3.1. addressing the exemptions from e-invoice implementation.
The list of taxable persons exempted from issuing e-invoices (including self-billed e-invoices) was updated as follows:
- Foreign diplomatic office;
- Individuals who are not conducting business;
- Statutory body, statutory authority and local authority, conc…