The Inland Revenue Board of Malaysia (IRBM) has published e-Invoice Specific Guideline Version 4.6 on 5 January 2026, replacing Version 4.5 issued on 7 December 2025
Changes in Version 4.6
The new version of the Guidelines introduces clarifications to two key areas:
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Table 3.6 (Removal Clarification): This table lists activities and transactions for which consolidated e-invoices are not permitted, requiring individual e-invoice issuance for each transaction. The clarification addresses the scope of these restrictions, namely removing wholesalers and retailers of construction materials from the scope. This means that they can now use consolidated e-invoices like most other businesses, only needing to issue individual e-Invoices when the buyer specifically requests one.
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Table 16.1 (Amendment Clarification): This table outlines the grace periods applicable to each implementation phase, during which businesses may issue consolidated e-invoices without penalties. Particularly, the changes are noticeable in the last row under which taxpayers with an annual turnover or revenue of up to RM5 million (with implementation dates of 1 January 2026 implementation date and 1 July 2026 implementation date) have a grace period until the 31 December 2026.
Grace Period Concessions
During the grace period, the Government of Malaysia allows taxpayers to:
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Issue consolidated e-invoices for all activities and transactions, including those normally requiring individual invoicing
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Issue consolidated self-billed e-invoices for all self-billed circumstances
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Input any information in the “Description of Product or Service” field, without being restricted to receipt/statement/bill reference numbers
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Decline requests for individual e-invoices or self-billed e-invoices from buyers or suppliers, provided consolidated e-invoices are issued instead
Additionally, the guidelines state that the IRBM will not prosecute during the grace period for non-compliance, provided taxpayers issue consolidated e-invoices or consolidated self-billed e-invoices as applicable.
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