E-Invoice Update - Update on Malaysia e-Invoice Implementation: Interim Relaxation Extended to 2027
The Inland Revenue Board of Malaysia (IRBM) has announced a further extension of the interim relaxation period for Phase 4 e-Invoice implementation until 31 December 2027 under the updated e-Invoice Specific Guideline Version 4.7 released on 20 April 2026.
The extension mainly benefits MSMEs with annual turnover between RM1 million and RM5 million, allowing businesses additional time to transition into e-Invoicing while continuing to apply simplified compliance measures.
Although the relaxation period has been extended, the mandatory implementation dates remain unchanged:
• 1 January 2026 for taxpayers with annual turnover RM1 million – RM5 million
During the interim period, taxpayers may continue using consolidated e-Invoices, simplified product/service descriptions, and other flexible compliance measures as permitted by IRBM.
Businesses are encouraged to utilise this extended timeline to assess system readiness, improve invoicing processes, and prepare for full e-Invoice compliance.
Useful References:
• IRBM e-Invoice Guidelines: IRBM e-Invoice Guidelines
• IRBM e-Invoice Specific Guideline Version 4.7: Download Guideline Version 4.7