On 30 July 2024, the Inland Revenue Board of Malaysia (IRBM) updated the previously published e-invoice Guideline version 3.2. and the e-invoice Specific Guideline version 3.0. addressing the scope of gradual implementation of e-invoicing.
To summarize, the following changes have been stipulated in the updated versions of the e-invoice Guideline 3.2. and e-invoice Specific Guideline 3.0.:
Grace (“relaxation”) period phases
1 August 2024 &…