Malaysia eases individual identification requirements for e-invoice issuance

On September 7, 2026, the Inland Revenue Board of Malaysia (IRBM) published e‑Invoice Specific Guideline Version 4.9. The update introduces a concession for individual buyers intended to simplify the e‑Invoice issuance process and reduce the burden of providing taxpayer identification information.

Under the revised guidance, suppliers may accept more flexible identification information when issuing e‑invoices to individuals.

For Malaysian individuals holding a MyKad or MyTentera, a…