On January 5, 2026, the Inland Revenue Board of Malaysia (IRBM) released e-Invoice Specific Guideline Version 4.6. The latest version introduces important clarifications to support businesses in implementing e-invoicing requirements.
Consolidated e-invoices
Wholesalers and retailers of construction materials are no longer restricted from issuing consolidated e-invoices. They may now use consolidated e-invoices for multiple transactions, except when a buyer specifically requests an individ…