On 29 September 2023, the Inland Revenue Board of Malaysia (IRBM) published the following guidelines addressing the scope of gradual implementation of e-invoicing for targeted taxpayers. The updated version 2.0 of the e-invoice Guideline, which it previously published on 21 July 2023. E-invoice issuance Specific Guideline version 1.0. E-invoice Catalogue.   Overview of the e-invoice Guideline Version 2.0   The e-invoice Guideline version 2.0 contains the following considerations: Exempting certain parties (government bodies) from implementing e-invoicing. Clarifying methods of transmission via API. Defining near real-time e-invoice validation. Defining validated invoice content including IRBM Unique Identifier Number, date and time of validation,...