The e-Invoice Specific Guideline (e-Invoice Specific Guideline Version 4.6) and the e-Invoice General Frequently Asked Questions (FAQs) were updated by the Inland Revenue Board of Malaysia (IRBM) on 5 January 2026.
Salient changes to the e-Invoice Specific Guideline and the General FAQs are as follows:
a) The interim relaxation period for taxpayers with annual turnover or revenue of more than RM1 million and up to RM5 million (i.e Phase 4 implementation) is extended by additional 6 months and will be from 1 January 2026 to 31 December 2026 (i.e to issue consolidated e-Invoice for all transactions and consolidated self-billed e-Invoice for all self-billed circumstances).
b) Starting from 1 January 2026, wholesalers and retailers of construction materials will be allowed to issue consolidated e-Invoice for the sale of construction materials (except for transactions exceeding RM10,000 or when the buyer request for an e-Invoice).
Tax Alert 6 January 2026
Updated e-Invoice Specific Guideline and General FAQs: 5 January 2026
