What’s New in Malaysia’s e-Invoice Specific Guideline Version 4.4
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.
How Goldsoft can help you:
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Option 1: Malaysia e-Invoice Ready ERP SolutionList Item 1
This solution direct integration of Goldsoft ERP with MyInvois System:
1. e-Invoices are generated in Goldsoft's ERP system and sent directly to the LHDN MyInvois System for validation. Once validated, embedded with a QR code containing the validation link, send to the client company.
2. This integration streamlines invoicing, reduces manual effort, minimizes errors, and ensures smoother transactions with the same vendor.
3. Client company is able to track and monitor e-invoice submissions, validation, and statuses in real-time.
4. Ideal for Malaysian retail and trading distribution companies needing e-invoice compliance system.
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Option 2: Malaysia e-Invoice Middleware Solution
This solution uses Goldsoft as middleware to connect client's existing software to the e-Invoicing network:
1. Clients can continue using their existing ERP/accounting system.
2. Enable client company to send e-invoices, using your existing ERP/accounting software, Goldsoft as a service provider to convert documents to standard specifications (XML/JSON) and send it to LHDN for validation. Once validated, embedded with a QR code containing the validation link, send to client company.
3. Client company is able to track and monitor e-invoice submissions, validations, and statuses in real-time.
4. Ideal for all Malaysian industries needing e-invoice compliance via API.
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