On January 28, 2025, the Inland Revenue Board of Malaysia updated the previously published e-invoice Guideline version 4.1. and the e-invoice Specific Guideline version 4.0. These revisions address self-billed transaction rules, exceptions to self-billed e-invoice issuance, and the consolidation of self-billed transactions.

Notably, Guideline v.4.1. now includes a list of int…