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’s electronic invoicing system. The decision by the Inland Revenue Board mandates separate e-invoice issuance for each transaction across various sectors.

New Rules Taking Effect from 2026

As of January 1, 2026, electricity and telecommunications services have been added to the category of transactions that cannot be consolidated. Independent invoicing will be required for each service in these sectors.

Non-Consolidable Transaction Categories

Consolidated invoicing cannot be performed for the following activities:

• Motor vehicle sales
• Flight tickets and private charter services
• Luxury goods and jewelry trade
• Construction contracting services
• Construction material sales (regardless of quantity)
• Betting and gaming winnings payments
• Agent, dealer, and distributor payments

Additional Restrictions Coming into Effect in 2026

• Individual invoicing for telecommunications postpaid plans, internet subscriptions, and electronic device sales
• Individual e-invoice requirement for all transactions exceeding RM10,000 (approximately EUR 2,200) across all sectors
• Separate invoicing for electricity distribution, supply, and sales operations by electricity service providers

https://www.hasil.gov.my/media/uwwehxwq/irbm-e-invoice-specific-guideline.pdf