📰Malaysia e-Invoice Phase 4 Update (Effective 1 January 2026)

Businesses with annual turnover of RM1 million – RM5 million (Phase 4) have received important relief under the latest update by the Inland Revenue Board of Malaysia (IRBM).

e-Invoice Guideline Version 4.6 (published on 7 December 2025)
e-Invoice Specific Guideline Version 4.6 (published on 5 January 2026)

✅ What’s new?

The e-Invoice relaxation period is extended until 31 December 2026.

During this period, Phase 4 businesses:
✔️ May issue consolidated e-Invoices
✔️ Are NOT required to issue individual e-Invoices for transactions above RM10,000
✔️ May issue consolidated self-billed e-Invoices, where applicable

⚠️ Important reminder

👉 This is a temporary relief, not an exemption. Full transaction-level e-Invoicing will apply after the relaxation period ends.

🔍 What businesses should do now

• Review invoicing workflows

• Ensure systems are e-Invoice ready before 2027

• Train finance teams on buyer-request and exception rules

📞 Need help with e-Invoice compliance or readiness?
iComSec supports SMEs, startups, and foreign-owned companies with e-Invoice advisory and implementation.

👉 Contact us to prepare early and stay compliant.