The Inland Revenue Board of Malaysia (IRBM) has published updated guidelines dated 4 October 2024 on the new electronic invoicing (e-invoicing) requirements, e-Invoice Guideline (Version 4.0) and e-Invoice Specific Guideline (Version 3.1). Updated General Frequently Asked Questions (FAQs) have also been published.

The main updates are made considering the Income Tax (Issuance of Electronic…