The Inland Revenue Board of Malaysia (IRBM) has announced the following updates on e-Invoice implementation:

• • Taxpayers under Phase 4 of the e-Invoice implementation will be granted a 12-month transitional period from 1 January 2026 to 31 December 2026 instead of the previously announced 6-month period.
• • Taxpayers in the wholesale and retail construction materials industry are now allowed to issue consolidated e-Invoices effective 1 January 2026.

Following the announcement, IRBM has updated the following documents:

• • e-Invoice Specific Guideline
• • implementation of e-Invoice in Malaysia Frequently Asked Questions (FAQs)
• • implementation of e-Invoice in Malaysia Frequently Asked Questions (FAQs) for construction industry.

The key highlights as follows:

• • During the transitional period, IRBM will not impose penalties provided taxpayers comply with the following conditions:
  • – issuing consolidated e-Invoices for all activities and transactions, including those listed under section 3.7 of the e-Invoice Specific Guideline and to buyers or suppliers who specifically request an individual e-Invoice or individual self-billed e-Invoice
  • – issuing consolidated self-billed e-Invoices for all transactions outlined under section 8.3 of the e-Invoice Specific Guideline, and
  • – inputting any information or details of the transaction in the “Description of product or services” field of the consolidated e-Invoice or consolidated self-billed e-Invoice.
• • Taxpayers in the wholesale and retail of construction materials industry are only required to issue individual e-Invoices for:
  • – transactions exceeding RM10,000, or
  • – transactions where an individual e-Invoice is specifically requested by the buyer.