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Malaysia: New measures to support e-invoicing initiative

Including accelerated capital allowance within one year for qualifying expenditures incurred in relation to e-invoicing

July 7, 2026

The Inland Revenue Board of Malaysia (IRBM) announced the following measures to support the e-invoicing initiative:

  • E-Invoicing special voluntary disclosure program: Effective until December 31, 2027, taxpayers will be allowed to voluntarily review, update, and rectify e-invoicing transactions without the imposition of penalties during the disclosure period. Further information is expected to be released via the IRBM e-invoice website.
  • Accelerated capital allowance: Taxpayers may claim capital allowances within one year for qualifying expenditures incurred in relation to e-invoicing.  

Read a July 2026 report prepared by the KPMG member firm in Malaysia

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