The Inland Revenue Board of Malaysia has announced updates to its e-invoicing rules, introducing stricter field validations to enhance data integrity.
Updated Field Validation Requirements
The new validation rules apply to the following fields:
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Date fields: must use valid YYYY-MM-DD format; entries such as “N/A” will no longer be permitted
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Supplier’s Bank Account Number: must not exceed 150 characters
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e-Invoice Code/Number: must not exceed 50 characters
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Authorisation Number for Certified Exporter: must not exceed 300 characters
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Incoterms: must not exceed 3 characters
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Frequency of Billing: must not exceed 50 characters
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Unit of Measurement: must follow specified unit codes
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Supplier’s Business Activity Description: must not exceed 300 characters
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Payment Terms: must not exceed 300 characters
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PrePayment Reference Number: must not exceed 150 characters
Taxpayers should ensure their systems are updated to align with these rules ahead of the upcoming changes. Submissions that do not meet the validation requirements may not be processed successfully.
The changes will take effect in the Sandbox environment on 15 December 2025 and in the Production environment on 9 January 2026.
For future updates on Malaysia and similar developments in other countries, follow our Regulatory Analysis page.
