Malaysia: Revised e-invoicing guidelines
Adjusted start dates and transition arrangements
The Inland Revenue Board in December 2025 published revisions to the e-invoice Guideline version 4.6 and Specific Guideline version 4.5.
The update adjusts start dates and transition arrangements, setting e-invoice implementation for taxpayers with annual turnover or revenue up to RM5 million (approximately €1 million) beginning January 1, 2026, with an interim relaxation period extended to one year. The consolidated e-invoice has been expanded to cover the retail sector and construction materials. Additionally, the e-invoice annual revenue threshold for implementation exemption has been increased to RM1 million (from RM500,000).
Read a December 2025 report prepared by the KPMG member firm in Malaysia
For more information, contact a KPMG tax professional in Malaysia:
WeiWei Ng | wwng@kpmg.com.my