On 21 July 2023, the Inland Revenue Board of Malaysia (IRBM) introduced the Guideline addressing the scope of gradual implementation of the e-Invoice for targeted taxpayers.   The guideline presents e-Invoice concepts in a clear and accessible manner for taxpayers, introduces the ways of implementation, compliance, recordkeeping, and addresses common questions and concerns that taxpayers may have regarding e-Invoice.   The e-Invoice implementation plan The mandatory e-invoicing implementation considers the gradual roll-out plan for targeted taxpayers from: 1 June 2024: Taxpayers with an annual turnover or revenue of more than RM 100 million (ca. EUR 20 000 000). 1 January...