Malaysia's Inland Revenue Board (IRBM) has published updated guidelines for electronic invoicing on 29 September 2023, which replace the previous guidelines issued on 21 July 2023. The e-invoicing guideline 2.0 includes new information about exemptions from e-invoicing and introduces more optional fields for e-invoicing.

Further to the E-Invoice Guideline (Version 2.0), the IRBM also issued a specific guideline that provides guidance on specific use cases, such as cross-border transactions, , disbursements and reimbursements, self-billed e-invoices.

You can download these guidelines in English from the IRBM's e-invoice website:

e-Invoice Guideline and Catalogue | Lembaga Hasil Dalam Negeri Malaysia