e-Invoice Specific Guideline Version 4.6: Key Changes You Need to Know

The Inland Revenue Board of Malaysia (IRBM) has released e-Invoice Specific Guideline Version 4.6 on 5 January 2026, replacing Version 4.5 issued in December 2025. While the updates are targeted, they carry important implications for selected industries and small to medium-sized taxpayers preparing for e-Invoice compliance.

Below is a summary of the key changes of the updated guideline.

1. Update to Table 3.6: Activities Requiring Per-Transaction e-Invoices

One notable amendment affects wholesalers and retailers of construction materials. Previously, sales of construction materials—regardless of volume—were listed under activities that required an e-Invoice to be issued for each transaction, with consolidated e-Invoices not allowed.

Under Version 4.6, this activity has been removed from Table 3.6.

What this means:

Wholesalers and retailers of construction materials are now allowed to issue consolidated e-Invoices, easing operational and reporting burdens, especially for high-volume, low-value transactions.

2. Update to Table 16.1: Extended Interim Relaxation Period

IRBM has also extended flexibility for smaller businesses. Taxpayers with annual turnover or revenue of up to RM5 million under the following implementation phases:

📅 1 January 2026, and

📅 1 July 2026

are now granted an interim relaxation period until 31 December 2026.

This extension provides additional time for affected businesses to stabilise their systems, processes, and internal controls before full enforcement.

What Businesses Should Do Next

Affected taxpayers should review these updates carefully, reassess their e-Invoice strategies, and take advantage of the extended relaxation period to ensure a smoother transition to full compliance.

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