Suppliers should create a consolidated e-invoice when the buyer doesn't need an e-invoice following a transaction. In such cases, the supplier provides standard receipts, bills, or invoices to the buyer. Subsequently, the supplier combines all these documents into a single consolidated e-invoice, which must be submitted to the Inland Revenue Board of Malaysia (IRBM) for validation within 7 calendar days after the end of the month.

Phase 3 e-invoice implementation has been delayed until next year for certain taxpayers, with additional clarifications for new businesses on e-invoice implementation.

Beginning July 1, 2025, the e-invoicing mandate will apply to thousands more businesses nationwide. Phase 3 of the Inland Revenue Board of Malaysia (IRBM)’s e-Invoicing Initiative targets small and medium enterprises (SMEs), marking a pivotal shift in how everyday businesses handle invoicing, taxation, and recordkeeping. Step 1: Check if Your Business Is Included Check if your business meets the revenue threshold and confirm your mandatory start date. Step 2: Choose the Right e-Invoice Mechanism There are different methods businesses can use to submit e-invoices. Each method offers different features, and choosing the right one depends on your current setup.