Malaysia: Compliance review framework for e-invoicing
Effective December 15, 2025
The Inland Revenue Board of Malaysia (IRBM) introduced the Compliance Review Framework for e-Invoicing (Malay), effective December 15, 2025.
The framework provides clarity on IRBM’s approach to compliance reviews, including the audit methodology, case selection criteria, and the rights and responsibilities of taxpayers and tax agents.
It also sets out the coverage period for reviews, the process for voluntary disclosure, and the penalties applicable for non-compliance.
Read a December 2025 report prepared by the KPMG member firm in Malaysia