On 29 September 2023, the Inland Revenue Board of Malaysia (IRBM) issued updated guidelines on the new electronic invoicing (e-invoicing) requirements, E-Invoice Guideline (Version 2.0). The updated guidelines replace the guidelines issued on 21 July 2023 (previous coverage). The update includes:
- Clarifications on the implementation timeline and exemptions from implementing e-invoicing;
- Clarifications and editorial changes regarding the e-invoice model (transmission mechanisms), including t…