On 30 July 2024, the Inland Revenue Board of Malaysia (IRBM) updated the previously published e-invoice Guideline version 3.2. and the e-invoice Specific Guideline version 3.0. addressing the scope of gradual implementation of e-invoicing.   To summarize, the following changes have been stipulated in the updated versions of the e-invoice Guideline 3.2. and e-invoice Specific Guideline 3.0.:   Grace (“relaxation”) period phases   1 August 2024 – 31 January 2025: Turnover > RM 100 million (ca. EUR 20 million).   1 January 2025 – 30 June 2025: Turnover > RM 25 million (ca. EUR 5 million) to RM 100 million.   1 July 2025 – 31...