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; Individuals who are not conducting business; Statutory body, statutory authority and local authority, concerning the following: collection of payment, fee, charge, statutory levy, summon, compound and penalty by it in carrying out functions assigned to it under any written law; and transaction of goods sold and services performed before 1 July 2025....