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:

• Foreign diplomatic office;
• Indivi…