On September 12, 2025, the Inland Revenue Board of Malaysia (IRBM) issued Version 4.4 of its e-Invoice Specific Guideline, introducing further restrictions on the use of consolidated e-invoices. The update extends the list of activities that must be invoiced individually, with electricity and telecommunication services newly included.
Effective January 1, 2026, providers of electricity and telecommunication services—including postpaid mobile plans, internet subscriptions, and sales of related electronic devices—will be required to issue e-invoices for each transaction. Consolidated billing will no longer be accepted for these activities.
This change aligns with earlier prohibitions covering high-value or regulated sectors such as the sale of motor vehicles, luxury goods and jewellery, construction contracts and materials, airline tickets, gaming payouts, and payments to agents, dealers, or distributors. Additionally, from January 1, 2026, all industries must issue individual e-invoices for any single transaction exceeding RM10,000 (around EUR 2,200).
The expansion underscores Malaysia’s push for greater transparency and transaction-level reporting as it advances its nationwide e-invoicing mandate. Businesses in the energy and telecom sectors, in particular, are urged to review their systems and prepare for compliance ahead of the 2026 effective date.
