Introduction of E-Invoicing by the Inland Revenue Board of Malaysia (IRB)

Starting 1 August 2024, the Inland Revenue Board of Malaysia (IRB) will begin the phased introduction of e-Invoicing, as announced in October 2023. E-Invoicing allows businesses to submit invoices electronically to the IRB, supporting the government’s efforts to enhance digital infrastructure and modernise tax administration. This new system applies to all taxpayers engaged in commercial activities within Malaysia, including those involved in the supply of goods and services.

PAMB Information
Below are our details that you may require for e-Invoicing purposes:

Information of Suppliers and Customers
The e-Invoicing process will require certain mandatory information from PAMB’s suppliers and customers. As such, we will be reaching out to you soon to collect these details. For more information about e-Invoicing, please visit the IRB e-Invoice FAQ page.

Information for Suppliers
For contact information related to e-Invoicing, such as buyer address, email, and phone number, you may reach out to your point-of-contact in our company in relation to the procurement of the goods or services.

Relaxation of E-Invoice Implementation
To ensure a smooth transition and implementation of e-Invoice, the IRB has agreed to provide taxpayers a six-month interim relaxation period from the date of mandatory implementation, starting 1 August 2024. During this period, PAMB will adopt a consolidated e-Invoice and consolidated self-billed e-Invoice approach. Therefore, no individual e-Invoice or individual self-billed e-Invoice will be issued during this interim period or until further notice.

For further details, please refer to item 16 of the IRB e-Invoice Specific Guideline version 3.0 dated 30 July 2024: IRBM e-Invoice Specific Guideline (Version 3.0).