Malaysia

Malaysia Announces Updated E-InvoicingInterim Relaxation Schedule The Inland Revenue Board of Malaysia (LHDN) has released an updated guide featuring the “Interim Relaxation Period” for taxpayers transitioning to the e-invoicing system. The updated table outlines specific timelines designed to provide businesses with sufficient time to stabilize their operations and technical integrations. Highlights: https://www.hasil.gov.my/media/uwwehxwq/irbm-e-invoice-specific-guideline.pdf

Malaysia Enters New Phase of Tax Reformation The Inland Revenue Board of Malaysia (HASIL) has officially launched two major tax initiatives starting January 1, 2026, as part of the nation’s digital transformation agenda. The rollout includes Phase 4 of e-Invoicing and Phase 1 of the Stamp Duty Self-Assessment System (STSDS). Phase 4 e-Invoicing Implementation The

Malaysia: Public Ruling on Change ofAccounting Period Updated The Inland Revenue Board of Malaysia published Public Ruling No. 4/2025, outlining requirements for companies and limited liability partnerships to notify the Director General of Inland Revenue about a change in their accounting period. Key updates include an exemption from submitting the Estimate of Tax Payable Form

Malaysia Extends E-Invoice Consolidation Restrictions to Electricity and Telecom Sectors Malaysia’s Inland Revenue Board (IRBM) has expanded the list of sectors where consolidated e-invoices are prohibited. The version 4.4 of the e-invoice Specific Guideline published on September 12, 2025, includes electricity and telecommunications services among categories requiring individual invoicing. New restrictions have been implemented in

Malaysia Records Tax Audit Success:16.95 Billion Ringgit Additional Tax Collected Malaysia’s Inland Revenue Board (HASiL) announced the collection of 16.95 billion Ringgit in additional taxes following comprehensive tax risk analysis conducted from January 1, 2024 to August 31, 2025. The announcement made on September 12, 2025, revealed tax non-compliance detected in 1,033 companies and 321

New Currency Exchange Rate Requirement forElectronic Invoices in Malaysia Starting September 1, 2025, electronic invoices issued in foreign currencies must include mandatory currency exchange rates to Malaysian Ringgit. The Malaysian government has introduced significant changes to the electronic invoicing system, implementing new regulations for invoices issued in foreign currencies. According to the new legislation, all

 Malaysia Releases New e-Invoicing Guidelines The Inland Revenue Board of Malaysia (LHDN) has published:

Malaysia Extends E-Invoicing Deadlinefor SMEs to January 2026 The Malaysian Finance Minister has postponed the Phase 3 mandatory e-invoicing rollout for small and medium enterprises (SMEs) by six months, moving the deadline to 1 January 2026. This extension affects approximately 240,000 businesses with annual revenues ranging between RM 500,000 and RM 150,000. The updated e-invoicing implementation

Malaysia e-Invoicing Updates : LatestGuidelines & SDK Released New updates have been published for Malaysia’s e-Invoicing process: For official details and downloads, visit the Inland Revenue Board of Malaysia (IRBM/LHDN). 

Malaysia Issues Latest Updates To Its E-invoice Guidelines On 4 October 2024, the Inland Revenue Board of Malaysia updated the previously published e-invoice Guideline version 4.0. and the e-invoice Specific Guideline version 3.1. addressing the exemptions from e-invoice implementation. The list of taxable persons exempted from issuing e-invoices (including self-billed e-invoices) was updated as follows: •