The Malaysian Inland Revenue Board (LHDN) has recently announced significant updates to the e-Invoice guidelines, designed to enhance the accuracy and efficiency of electronic invoicing. These revisions ensure that businesses align with the latest standards for compliance.
For a comprehensive overview of the updates, please click here to access the summary. If you’re looking for the full guidelines for Version 3.1, you can find them through this link: LHDN e-Invoice Specific Guideline Version 3.1. Below, we’ve summarized the key changes for your convenience.
| NO | PARAGRAPH IN EINVOICE SPECIFIC GUIDELINE | BEFORE (VERSION 2.2) | AFTER (VERSION 3.1) |
|---|---|---|---|
| 1. | 3.7.4 | Notwithstanding the above, in relation to transactions with persons in Section 1.6.1 (a), (b), (c), (d) and (k) of the e-Invoice Guideline, Suppliers are allowed to replace the Buyer’s details with the information stated in Table 3.4 of this e-Invoice Specific Guideline. | Notwithstanding the above, in relation to transactions with persons in Section 1.6.1 (a) of the e-Invoice Guideline, Suppliers are allowed to replace the Buyer’s details with the information stated in Table 3.5 of this e-Invoice Specific Guideline. |
| 2. | 3.7.5 | In relation to transactions with persons in Section 1.6.1 (e), (f), (g), (h), (i) and (j) of the e-Invoice Guideline, Suppliers are allowed to input Buyer’s TIN field with the general TIN assigned in Appendix 1 of this e-Invoice Specific Guideline. | Suppliers are required to maintain supporting documents to substantiate that the said e-Invoice is related to persons mentioned in Section 1.6.1 of the e-Invoice Guideline. |
Do you want to explore the latest update of specific guidelines?
LHDN has updated the e-invoice specific guideline from version 3.1 to 4.0
