What’s New in Malaysia’s e-Invoice Specific Guideline Version 4.4

Goldsoft Marketing • September 12, 2025

New rules for electricity and telecom e-invoicing in Malaysia from January 2026.

E-invoice Speicifc Guideline: Latest Changes in Version 4.4

The Inland Revenue Board of Malaysia (IRBM) has released the latest update to its e-Invoice Specific Guideline—Version 4.4. While the overall framework remains largely unchanged, this version introduces a key compliance update that businesses in the utilities and telecommunications sectors must prepare for.



Key Change Effective 1 January 2026


Starting 1 January 2026, consolidated e-Invoices will no longer be permitted for the following:


• Distribution, supply or sale of electricity


• Telecommunication services related to postpaid plans, internet subscriptions, and the sale of electronic devices


This means companies in these sectors must issue individual e-Invoices for each transaction, rather than grouping multiple transactions into a single consolidated document.



Other Refinements


Appendix 5 (FAQs) has been reworded and refined for improved clarity. This enhancement helps businesses across industries—such as healthcare, construction, e-commerce, and financial services—quickly locate sector-specific guidance.



Final Note


Version 4.4 is a targeted update. The key takeaway: utilities and telecom providers should begin reviewing and adjusting their billing processes now to ensure full compliance by 1 January 2026.


For full details, businesses are encouraged to refer to the updated e-Invoice guidelines available on the LHDN website.



Need a seamless transition to e-Invoicing? Goldsoft’s e-Invoice solutions are built for compliance, scalability, and peace of mind. Let us help you stay ahead—reach out today and make Goldsoft your go-to partner for e-Invoice success.


Contact Us

Share

Recent Articles

Group 4 E-Invoicing Starts Soon in Malaysia
By Goldsoft Marketing December 1, 2025
In less than a month, phase 4 e‑invoice will officially begin for Group 4 businesses in Malaysia. Starting 1 January 2026, companies with annual revenue between...
What Is Optical ERP System and Why Your Business Might Need It
By Goldsoft Marketing November 25, 2025
Running an optical business is more complex than it seems. That is where Optical ERP System comes in, a centralized solution designed to simplify how optical...
An alternative way of e-invoicing where buyer who don’t require e-invoice in Malaysia.
By Goldsoft Marketing September 12, 2025
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...