Malaysia has updated its Software Development Kit (SDK) for e-invoicing and revised the e-Invoice Guideline (Version 4.1) and Specific Guideline (Version 4.0). These updates aim to enhance system efficiency by introducing XML/JSON modifications, enforcing API rate limits, providing exemptions for international organizations, and refining self-billing regulations under the MyInvois platform.
Key SDK Updates
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General TIN (EI00000000010) added to Consolidated Sample XML/JSON.
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Multi Line Item Sample XML/JSON updated with new Tax Types, Rates, and Exemptions.
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New API rate limits introduced on January 14, 2025, effective May 30, 2025.
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New API for Search Taxpayers’ TIN, added December 28, 2024.
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Unit code for Gross Ton (GT) introduced.
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SSL certificate for myinvois.hasil.gov.my renewed on January 16, 2025.
e-Invoice Guideline Updates
On January 28, 2025, Malaysia’s Inland Revenue Board (IRBM) revised self-billing rules and exemptions. The updates introduced exemptions for international organizations from issuing e-invoices, allowed self-billing consolidation for certain insurance claims and transactions involving overseas branches, and mandated self-billed e-invoices for capital-related transactions such as capital reduction, share redemption, buybacks, return of capital, or liquidation proceeds.
These updates will improve Malaysia’s e-invoicing framework, facilitating smoother transactions for businesses by optimising operational efficiency and compliance.