Regulatory updates - Malaysia

On July 7, 2026, the Inland Revenue Board of Malaysia (IRBM) published e‑invoice Guideline Version 4.7. and e‑invoice Specific Guideline Version 4.8. The updates introduce the e‑Invoice Special Voluntary Disclosure Programme (SVDP), a compliance initiative designed to help taxpayers regularize e‑Invoice obligations and correct historical omissions or inaccuracies.

e‑Invoice Special Voluntary Disclosure Programme (SVDP)

The SVDP is effective from July 7, 2026, to December 31, 2027, and applies to taxpayers that:

• Failed to submit e‑invoices from their mandatory implementation date.
• Submitted e‑invoices containing errors or information that does not comply with e‑invoice requirements.
• Omitted e‑invoices for certain transactions or periods.
• Are currently undergoing, or have been notified of, an IRBM e‑invoice compliance review.

IRBM has stated that voluntary disclosures made under the programme will be accepted provided taxpayers act in good faith and comply with the prescribed requirements. Taxpayers remain responsible for ensuring that all disclosures are complete and accurate.

As a rule, IRBM will not undertake e‑invoice compliance reviews, enforcement actions, penalties, or prosecution in relation to e‑invoices disclosed under the SVDP. However, this relief does not apply where submitted documents fail to comply with applicable requirements or where the disclosure involves fraud, wilful default, or negligence.

New SVDP document versions

To support the programme, IRBM has introduced two dedicated document versions within the MyInvois SDK: SVDP 1.2 (without digital signature) and SVDP 1.3 (with digital signature)

These document versions may only be used for submissions made under the SVDP and cannot be used for normal e‑invoice reporting outside the programme.

Additional SVDP requirements

Where a voluntary disclosure involves previously unreported consolidated e‑invoices, the documents must be submitted according to the relevant month of the transaction rather than as a single consolidated submission covering multiple months.

Guideline clarifications

In the updated e‑invoice Guideline, Business Registration Number (BRN) has been added to the list of abbreviations. The guideline clarifies that a BRN is the official registration number issued by the relevant government authority or registration body under which a taxpayer is registered, established, or incorporated.

On July 3, 2026, The Inland Revenue Board of Malaysia (IRBM) announced that the enhanced field validation rules previously introduced in the Sandbox environment will be deployed to the production environment on August 15, 2026. The changes are intended to improve data integrity, consistency, and standardisation across e‑invoice submissions.

Validation rules entering production

The validation requirements apply to several e‑invoice fields, including date formats, invoice identifiers, bank account information, Incoterms, billing frequency, payment terms, business activity descriptions, and prepayment references.

Under the updated rules:

• Date fields must follow the YYYY-MM-DD format and values such as “N/A” are not permitted.
• Supplier bank account numbers are limited to 150 characters.
• e‑invoice code/number fields are limited to 50 characters.
• Certified exporter authorisation numbers are limited to 300 characters.
• Incoterms must not exceed 3 characters.
• Frequency of billing must not exceed 50 characters.
• Supplier business activity descriptions and payment terms must not exceed 300 characters.
• Prepayment reference numbers must not exceed 150 characters.
• Units of measurement must follow the official code list defined in the SDK.

The rules have been available for testing in the Sandbox environment since December 15, 2025, and will now become fully enforced in production.

Additional character limit requirements

IRBM has also reminded taxpayers to comply with character limits and code validations for other fields. State codes must follow prescribed values for Malaysian addresses, while non‑Malaysian state values are limited to 50 characters. Shipping postcodes are limited to 5 characters for Malaysian addresses and 50 characters for non‑Malaysian addresses.

In addition, taxpayers should ensure that Country Codes, Payment Modes, Tax Type Codes, and Currency Codes follow the official code lists published in the SDK.

On June 12, 2026, the Inland Revenue Board of Malaysia (IRBM) announced an update to the Validate Taxpayer’s TIN API. The enhancement introduces validation of both the Taxpayer Identification Number (TIN) and Business Registration Number (BRN) to strengthen data quality and accuracy within the e‑invoicing ecosystem.

Starting August 1, 2026, the Validate Taxpayer’s TIN API will verify BRN information against IRBM records. Taxpayers and solution providers are expected to align their systems with the requirements published in the Software Development Kit (SDK) before the implementation date.

To ensure successful validation, taxpayers are advised to:

• Obtain updated and accurate BRN information from buyers.
• Encourage buyers to update their latest BRN information with IRBM to ensure consistency between the information provided to suppliers and the records maintained by IRBM.