On January 28, 2025, the Inland Revenue Board of Malaysia updated the previously published e-invoice Guideline version 4.1. and the e-invoice Specific Guideline version 4.0. These revisions address self-billed transaction rules, exceptions to self-billed e-invoice issuance, and the consolidation of self-billed transactions.   Notably, Guideline v.4.1. now includes a list of international organizations exempt from issuing e-invoices (including self-billed e-invoices). Meanwhile, Specific Guideline v.4.0. introduces modifications to self-billing consolidation — usually disallowed except under certain circumstances — and clarifies new transaction types requiring self-billed e-invoices.   Consolidation of self-billed transactions Consolidation does not apply to self-billed e-invoices, except for certain self-billed circumstances.   Under...