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Regulatory updates - Malaysia

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Malaysia.
2025-06-16

Updated Peppol specifications for Malaysian e-invoicing – version 1.2.0 released

Updated Peppol PINT specifications for Malaysia were released. Version 1.2.0 includes enhancements for both billing and self-billing processes and aligns with the latest IRBM requirements to support Malaysia’s national e-invoicing mandate.

2025-06-10

Malaysia revises phases of mandatory e-invoicing rollout

The Inland Revenue Board of Malaysia has announced a further revision to the e-invoicing implementation timeline. Certain small and medium-sized businesses will now have additional time to comply, with a phased rollout extending into 2026.

2025-02-24

Malaysia delays e-invoicing implementation for MSMEs to 2026

The Malaysian government has postponed the e-invoicing requirements for certain micro, small, and medium enterprises to January 1, 2026, giving these businesses more time to prepare.

Country specifications

E-Invoicing/CTC Model:

- Gradual roll-out as of August 2024: Centralized Pre-clearance

Mandatory Infrastructure:

- Inland Revenue Board of Malaysia (IRBM)

Mandatory Format:

- UBL 2.1 structure in XML/JSON format

Mandatory for Issuing:

 
- Gradual roll-out:
- August 2024: Businesses sales > RM 100 million (ca. EUR 20 000 000) per year
- January 2025: Businesses sales > RM 25 million (ca. EUR 5 000 000) per year
- July 2025: Businesses sales > RM 5 million (approx. EUR 1 million)
- January 2026: Businesses sales > RM 1 million (ca. EUR 220,000) and up to RM 5 million  (ca. EUR  1 million) per year
- July 2026: Businesses sales > RM500,000 (approx. EUR 110,000) and RM 1 million (approx. EUR 220,000)

 

Mandatory for Receiving:

- N/A 

- The format in which the e-document is distributed should be mutually agreed between parties. 

eSignature:

Yes, digital signature

Archiving Period:

7 years

Archiving Abroad:

Allowed under conditions

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