Close this search box.
Close this search box.

Malaysia Released a New e-Invoice Guideline and Software Kit (SDK)

On 9th of February, the e-Invoicing Guidelines Version 2.2, e-Invoicing Specific Guidelines Version 2.0 and  Software Development Kit (SDK) Beta Version are released to clarified the various invoice scenarios such as self-billing and foreign supplier/buyer besides, API documentation for start testing by  the Malaysian related authority,

Each documentation is reviewed by our team and important points are mentioned as follows;

Timeline for Implementation:

  • August 1, 2024:Taxpayers with an annual turnover or revenue of more than RM100 million.
  • January 1, 2025:Taxpayers with an annual turnover or revenue of more than RM25 million and up to RM100 million.
  • July 1, 2025:All other taxpayers.

Threshold determined by statement of comprehensive income in the audited financial statements for financial year 2022.

Scope of Malaysian e-Invoice Regulation:

  • Domestic and cross-border transactions.
  • Exemptions for government, local authority, or ruler and ruling chief clarified etc.

Types of Transactions:

  • B2G, B2B, and B2C transactions.
  • Invoice types include: Invoice, credit note, debit note, and refund note.
  • Clarification provided on the self-billing scenario.

Mandatory fields clarified with examples (e.g., TIN number for non-Malaysian buyers). Suppliers are allowed to aggregate transactions with Buyers not requiring e-Invoice on a monthly basis. Retrieving and verifying TIN methods are clarified, such as eDaftar.

Exceptions for Consolidated e-Invoice:

If the Buyer does not require to receive  an e-Invoice, the Supplier can consolidate transactions with such Buyers on a monthly basis and submit a combined e-Invoice to IRBM within seven (7) calendar days after the month concludes.

Not allowed for specific activities/transactions:

  • Automotive
  • Aviation
  • Luxury goods and jewelry
  • Construction
  • Wholesalers and retailers
  • Licensed betting and gaming
  • Payment to agents

Supplier Issuing Methods:

  • Online platform (Retailer Web Portal/Mobile App).
  • Retailers’ Point-of-sale (POS) system.
  • MyInvois Mobile App.
  • Post-Transaction Request via Online Platform (Retailer Web Portal/Mobile App).


Your Global Tax Technology Partner
We offer SAP and Peppol certified solutions (SAF-T, Invoice Reporting, VAT Reporting and e-Invoicing) to more than 500 clients – thereof 70% multinational. Together with our >100 employees, operating across multiple locations in Europe, we aim to be a single partner globally for our clients.
About Us
Play Video
Watch to learn more about SNI Solutions
Thank you for visiting our blog!
If you would like to speak to a salesperson, please call +90 212 909 1664 or email to receive a call back.