Malaysia: New measures to support e-invoicing initiative
Including accelerated capital allowance within one year for qualifying expenditures incurred in relation to e-invoicing
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