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The e-Invoicing rollout in Malaysia has been ongoing for over a year since Phase 1 began on 1 August 2024, with Phase 4 set to be implemented on 1 January 2026. In this instance, the e-Invoice Compliance Framework (e-Invoice Compliance Review Framework) was released by the Inland Revenue Board of Malaysia (IRBM) on 15 December 2025 detailing how the IRBM will be conducting review of taxpayers’ compliance towards e-invoice in a fair, transparent and equitable manner.

Both of the e-Invoice Guidelines (e-Invoice Guideline Version 4.6 and e-Invoice Specific Guideline Version 4.5) and the e-Invoice General Frequently Asked Questions (FAQs) were updated by the Inland Revenue Board of Malaysia (IRBM) on 7 December 2025 and 10 December 2025 respectively.

Get valuable tax insights announced from the Malaysia Budget 2026 in our updated Budget Adviser 2026.

Discover how outsourced accounting in Malaysia helps businesses save costs, stay compliant, and scale with expert tax, payroll, and reporting support.

There were amendments and new service tax policies 2025 released by the Royal Malaysian Customs Department between 17 October 2025 and 24 October 2025. Read our publication to know more.

Understand the key differences between tax audit and tax investigation in Malaysia. Learn common triggers, penalties, and how to stay compliant with IRBM’s 2025 frameworks.

Get valuable tax insights announced from the Malaysia Budget 2026 in our Budget Adviser 2026.

Learn about Malaysia’s Sales and Service Tax (SST) system, including rates, thresholds, compliance, digital tax, filing requirements, and key business impacts.

Both of the e-Invoice Guidelines (e-Invoice Guideline Version 4.5 and e-Invoice Specific Guideline Version 4.3) were updated in relation to the e-Invoice Specific Frequently Asked Questions (FAQs) for Donations or Contributions released by the Inland Revenue Board of Malaysia (IRBM) on 7 July 2025. The updated e-Invoice General Frequently Asked Questions (FAQs) was released on 9 July 2025.

The ESG Tax Deduction Rules [Income Tax (Deduction for Expenditure in relation to Environmental Preservation, Social and Governance) Rules 2025] was gazetted on 23 June 2025.

Both e-Invoice Guidelines (e-Invoice Guideline Version 4.4 and e-Invoice Specific Guideline Version 4.2) were updated by the Inland Revenue Board of Malaysia (IRBM) on 5 June 2025.

Updated e-Invoice Guideline: 18 March 2025

Updated e-Invoice Guidelines and General FAQs: 21 & 22 February 2025​

Updated e-Invoice Guidelines and General FAQs : 28 January 2025

Updated Budget Adviser 2025

Budget Adviser 2025