On 13 October 2023, the Prime Minister of Malaysia announced the delay in the implementation of the country-wide e-invoice implementation within Malaysia’s national Budget 2024 proposals.   Starting from 1 August 2024, taxpayers with an annual income or sales exceeding RM 100 million (ca. EUR 20 770 000) will be mandated to issue an electronic invoice.   The next steps in the gradual roll-out plan are yet to be announced, whereas the mandate for targeted taxpayers under other income categories is expected to be implemented starting from 1 July 2025.   In addition, the usage of Tax Identification Number (TIN)...