On December 7, 2025, the Inland Revenue Board of Malaysia (IRBM) published revisions to the e‑invoice Guideline version 4.5 and Specific Guideline version 4.5. The update adjusts start dates and transition arrangements, aligning full implementation with July 1, 2026.
For taxpayers with annual turnover or revenue up to RM5 million (approx. EUR 1 million), the e‑invoice implementation begins January 1, 2026, followed by full compliance from July 1, 2026, after the interim relaxation period.…