08.04.23

E-invoicing guidelines published by IRB

Following the announcement of the implementation timeline for the e-invoicing mandate, the Inland Revenue Board of Malaysia (IRBM) has issued the first version of the E-invoice Guideline Year 2023 which contains additional clarifications and instructions on the upcoming e-invoicing mandate in July 2024. 

The mandate will follow a CTC clearance model, where suppliers must transmit their invoices and have them approved by the government platform before sending them to their buyers.   

According to the guideline, suppliers can connect directly with the government portal, or integrate their invoicing system via API connections. The invoices transmitted to the platform must be in XML, or JSON format. After successfully “clearing”, the official platform will send back the cleared invoice with a Unique Identifier Number and QR code data.  

Suppliers can share the invoice in PDF format provided the UIN number and QR code are presented. In addition, the guideline outlines 53 mandatory invoice fields. For more details, we advise you to check the full guideline via this link.