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.
The e-Invoice Compliance Framework is effective from 15 December 2025 and the key aspects of the e-Invoice Compliance Framework are as follows:
- Legal provisions;
- Objectives of compliance review;
- Years of assessment covered;
- Process, duration and documents to be reviewed;
- Findings and resolution;
- Voluntary disclosure;
- Rights and responsibilities;
- Confidentiality of information;
- Offences, penalties and compounds;
- Complaints by taxpayer and/or IRBM;
- Compound payment procedure;
- Appeal process; and
- Effective date
Tax Alert 22 December 2025
Read our publication to know more about the key aspects of the e-Invoice Compliance Framework.
