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.

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.


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