The IRB recently released the updated e-invoicing guidelines and specific guidelines on 4 October 2024. The following are the key changes:
1. The list of persons exempted from issuing e-invoice are amended as below:
| E-Invoice Guidelines Version 3.2 | E-Invoice Guidelines Version 4.0 |
|---|---|
| Ruler or Ruling Chief | Foreign diplomatic office |
| Former Ruler and Ruling Chief | Individual who is not conducting business |
| Consort of Ruler of a State having the title of Raja Perempuan, Sultanah, Tengku Ampuan, Raja Permaisuri, Tengku Permaisuri or Permaisuri | Statutory body, statutory authority and local authority, in relation to the following: (i) collection of payment, fee, charge, statutory levy, summon, compound and penalty by it in carrying out functions assigned to it under any written law; and (ii) transaction of goods sold and services performed before 1 July 2025 |
| Consort of Former Ruler of a State previously having the title of Raja Perempuan, Sultanah, Tengku Ampuan, Raja Permaisuri, Tengku Permaisuri or Permaisuri | International organisation for transaction of any goods sold or service performed before 1 July 2025 |
| Government | Taxpayer with an annual turnover or revenue of less than RM150,000 |
| State government and state authority | |
| Government authority | |
| Local authority | |
| Statutory authority and statutory body | |
| Facilities provided by the above government, authority or body (e.g. hospital, clinic, multipurpose hall etc) | |
| Consular offices and diplomatic officers, consular offices and consular employees | |
| Individual who is not conducting business | |
| Taxpayer with an annual turnover or revenue of less than RM150,000 |
2. For tax purposes, the receipts / existing documents issued by the above mentioned persons would be used as proof of expense.
3. General details similar to those used in the case of consolidation can be applied to replace buyer’s details when dealing with foreign diplomatic office.
4. Following the release of Income Tax (Issuance of Electronic Invoice) Rules 2024, the 6 months relaxation period for phase 1 taxpayers remains, to start from 1 August 2024.
Please refer to this link for our previous updates on e-invoicing. The following is also a summary on e-invoicing.
