Malaysia’s Inland Revenue Board (IRBM) has issued several updates to its e‑invoicing guidelines, expanding the use of consolidated invoices for construction materials, extending grace periods for small businesses, and tightening rules for electricity and telecom services. Full compliance is now required by 1 July 2026, with a phased roll‑out schedule and mandatory UBL 2.1 XML/JSON format, digital signatures, and a seven‑year archiving period.
Full compliance begins 1 July 2026, after an interim relaxation from 1 January to 30 June 2026.
Electricity and telecommunication services, plus any transaction over RM10 000, must have individual e‑invoices.
They have a grace period until 31 December 2026.
E‑invoices must use UBL 2.1 XML/JSON format and include a digital signature; archiving period is 7 years.
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The Invoicing Hub · 4 days ago
Malaysia’s IRBM has raised the e‑invoice exemption threshold to RM 1 million (~€200 k) effective 7 Dec 2025, exempting companies below that turnover. The interim relaxation period for small enterprises has been extended until 31 Dec 2026, delaying mandatory e‑invoicing for those with turnover under RM 1 million. The 5th wave of mandatory e‑invoicing scheduled for 1 July 2026 has been abolished for existing companies.
RTC Suite · 4 days ago
The Malaysian government has delayed the mandatory e‑invoicing rollout for businesses with annual sales between RM1 million and RM5 million to 1 January 2027, extending the penalty‑free transition period by 12 months. The exemption threshold was raised from RM500,000 to RM1 million in December 2025, and consolidated e‑invoicing will now cover retail and building materials sectors.
DocNova · 5 days ago
Malaysia’s Inland Revenue Board has rolled out Phase 4 of its e‑invoicing mandate, effective 1 January 2026. The new rule requires all taxpayers with annual sales or income up to RM5 million to issue electronic invoices, while those below RM1 million remain exempt. The government also introduces free MyInvois tools and a new e‑duti setem stamp‑duty system.
VATCalc · 6 days ago
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ASEAN Briefing · 1 day ago
Foreign investors in Indonesia must register for VAT once their annual turnover exceeds IDR 4.8 billion (US$300,000). After registration, all VAT invoices must be issued and validated through the e‑Faktur system, with monthly reporting and reconciliation required. Non‑compliant invoices and inconsistencies between invoices, returns, and accounting records can trigger audits and penalties.
2FIRSTS · 1 day ago
China’s Ministry of Finance and State Taxation Administration announced that from 1 April 2026, VAT export rebates for e‑cigarette products will be cancelled. The change also reduces battery product rebate rates and eventually cancels them, requiring exporters to adjust customs declarations accordingly.
