On 29 September 2023, the Inland Revenue Board of Malaysia (IRBM) issued updated guidelines on the new electronic invoicing (e-invoicing) requirements, E-Invoice Guideline (Version 2.0). The updated guidelines replace the guidelines issued on 21 July 2023 (previous coverage). The update includes: Clarifications on the implementation timeline and exemptions from implementing e-invoicing; Clarifications and editorial changes regarding the e-invoice model (transmission mechanisms), including the e-invoice model via the MyInvois Portal and the e-invoice model via API; and Editorial changes regarding the required and optional fields for e-invoicing in appendix 1 and 2 of the guidelines. In addition to the E-Invoice Guideline...