On September 12, 2025, the Inland Revenue Board of Malaysia (IRBM) released version 4.4 of the e-invoice Specific Guideline, extending the list of activities that require e-invoices to be issued individually for each transaction.
Effective January 1, 2026, electricity and telecommunication services have been added to the list of activities and transactions for which consolidated e-invoices are not permitted.
The following activities or transactions must be invoiced separately …