e-Invoice Malaysia

E-Invoicing in Malaysia: IRB Implementation Timeline Starting August 2024 for Businesses with Over RM100 Million Annual Revenue (Updated on 26 January 2026, based on information from IRB's website and Specific Guidelines Version 4.6 which was published on 5 January 2026).

What is an e-invoice?

• Introduced and will be implemented by IRB

• Contains the same essential information as a traditional document, for example, supplier’s and buyer’s details, item description, quantity, price excluding tax, tax, and total amount, which records transaction data for daily business operations

• Replaces paper or electronic documents such as invoices, credit notes and debit notes

How does the e-invoice work?

There are two (2) options for the e-invoice transmission mechanisms for taxpayers selection:

1. MyInvois Portal

• A portal hosted by IRB.

• Accessible to all taxpayers at no cost.

• Also accessible to taxpayers who need to issue e-invoices where an Application Programming Interface (API) connection is unavailable.

2. Programming Interface (API)

• An API is a set of programming codes that enables direct data transmission between the taxpayers’ system and the MyInvois system

• Requires upfront investment in technology and adjustments to taxpayers' existing systems

• Ideal for large taxpayers or businesses with substantial transaction volumes

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The e-invoice will be submitted to IRB’s central platform for real-time verification via the proposed Continuous Transaction Controls (CTC) Clearance model.

Upon verification, the CTC model will issue a URL Link containing a QR code to the supplier containing the information on the e-invoice.

The supplier has to print the QR code on the invoice before sending the e-invoice to the buyer.

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Purpose

• To digitalise tax administration on transactions between a supplier and a buyer

• To increase tax compliance

Implementation date (As appears on IRB's website on 26 January 2026 which was last updated on 5 January 2026) Note: A six (6)-month interim relaxation period from the date of mandatory implementation date has been agreed as follows:

Taxpayers with annual revenue of:	Mandatory Implementation date	Interim relaxation period
More than RM100 million	1 August 2024	1 August 2024 to 31 January 2025
More than RM25 million and up to RM100 million	1 January 2025	1 January 2025 to 30 June 2025
More than RM5 million and up to RM25 million	1 July 2025	1 July 2025 to 31 December 2025
More than RM1 million and up to RM5 million	1 January 2026	Until 31 December 2026
Up to RM1 million **	1 July 2026	Until 31 December 2026

1. ** Exemption for Businesses with Annual Revenue Below RM500,000: (this information is from IRB's FAQs page 32, No. 89) All persons conducting a business are required to implement e-Invoice in accordance with their respective implementation timeline as outlined under section 1.5 of the e-Invoice Guideline.

   
   

   However, the Government of Malaysia has exempted taxpayers with annual turnover or revenue below RM500,000 from the issuance of e-Invoice.

   
   

2. During the Six (6)-month interim relaxation period, Government of Malaysia has agreed to allow taxpayers to adopt the following: a. issue consolidated e-invoice for all activities and transactions, including the industries or activities, listed under Section 3.7 of the e-invoice specific guidelines. b. issue consolidated self-billed e-invoice for all self-billed circumstances outlined under Section 8.3 of the e-invoice specific guidelines. c. input any information or details in the "description of product or service" field in the consolidated e-incoice or consolidated self-billed e-invoice. In other words, taxpayers are not restricted to input the receipt/statement/bill reference numbers as required under Section 3 and 4 of the e-invoice specific guidelines. d. not to issue individual e-invoice or individual self-billed e-invoice, even if the buyer (in the case of e-invoice) or supplier (in the case of self-billed e-invoice) has made a request for an individual e-invoice or individual self-billed e-invoice to be issued, provided that the taxpayers comply with item (a) or (b) above, as the case may be. Additionally, the IRB will not undertake any prosecution action during the interim relaxation period on non-compliance of the e-invoice requirements, provided that taxpayers comply with the item (a) or (b) above.
   

3. Individual e-invoice vs Consolidated e-invoice Upon expiry of the relaxation period, businesses must issue individual e-invoices for transactions exceeding RM10,000 and the use of consolidated e-invoices for such transactions are not allowed.

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All the information contained herein is summarised based on the information provided on the Malaysian IRB's website publised on 5 January 2026, and it is intended to provide a general overview of the subject matter. It should not be regarded as a basis for tax advice for specific circumstances or for formulating business decisions. No responsibility for loss to any person acting or refraining from acting as a result of any material in this publication can be accepted by GSK & Associates. Readers should not act based on this publication without seeking professional advice.

Should you require further clarification, please do not hesitate to contact our Partner, Mr Gunalan Appalasamy, at 03-2705 6630 or by email at gunalan@gskassociates.net or the Managers whom you are accustomed to dealing with.