The Inland Revenue Board of Malaysia (IRBM) has published updated guidelines dated 4 October 2024 on the new electronic invoicing (e-invoicing) requirements, e-Invoice Guideline (Version 4.0) and e-Invoice Specific Guideline (Version 3.1). Updated General Frequently Asked Questions (FAQs) have also been published. The main updates are made considering the Income Tax (Issuance of Electronic Invoice) Rules 2024, which were published in the Official Gazette on 30 September 2024. This includes that taxpayers must issue e-invoices from the following dates: From 1 October 2024 for taxpayers with annual turnover exceeding MYR 100 million; From 1 January 2025 for taxpayers with annual...