Latest Updates on E-invoice Guidelines and
SDK for MyInvois System (API)

The Malaysian Inland Revenue Board (IRBM) has announced updates to the Software Development Kit (SDK) version 1.0 and the e-invoicing guidelines. These updates aim to assist taxpayers in preparing for the upcoming nationwide e-invoicing mandate.

Key Updates (28 June 2024)

Guidelines and SDK:

• Software Development Kit (SDK) 1.0
• Updated e-invoice Guideline version 3.0
• Updated e-invoice Specific Guideline version 2.2

Updates to the Guidelines

The following changes have been made in the updated e-invoice Guideline 3.0 and e-invoice Specific Guideline 2.2:

• New Abbreviation: Added “SSM” for Companies Commission of Malaysia.
• Scope Clarification: Mandate applies to all individuals and legal entities.
• New Transaction Types: Added to the list of transactions not required under the e-invoicing mandate.
• Government Involvement: IRBM initiated discussions with various government bodies to implement e-invoices.
• Supplier Exemption: Suppliers (or buyers in self-billed scenarios) are exempt from sharing validated e-invoices or their visual representations with the buyer.
• Clearance Process: Detailed process provided, including e-invoice statuses and document validation rules.
• Information Sharing: Clarifications on sharing e-invoice information between IRBM and RMCD.
• BRN Clarification: Clarification on new and older versions of Business Registration Number (BRN).
• Self-billed Transactions: New self-billed transactions added for consolidated e-invoices.
• Insurance Transactions: “Claim, compensation or benefit payments from the insurance business of an insurer” added to the mandatory self-billed transactions list.
• Editorial Changes: Rephrasing and removal of certain provisions for clarity.

Updates to SDK 1.0

The SDK 1.0 update includes:

• API Response Alignment: Updates to align API Response and Standard Error Response.
• Document Type Examples: Specified as “v1.1”.
• Search Documents API: Removal of ‘Continuation Token’.
• Signatures Updates: Updates and new additions including signature page, type page, and sample payload for each document type.
• API Responses: Updates to the responses for Get All Document Types, Reject Document, and Get Recent Documents APIs.
• Contacts Page: Updates included.