Regulatory updates - Malaysia

On September 25, 2026, the Inland Revenue Board of Malaysia (IRBM) announced updates to the MyInvois Software Development Kit (SDK) covering API and validation documentation. The changes are intended to improve document search and retrieval functionality and help developers identify and resolve validation errors.

API documentation updates

The Search Documents API now includes an optional classification code filter. An optional version number parameter has also been added for responses returned through the Get Document and Get Document Details APIs.

Validator documentation updates

IRBM has introduced dedicated error reference pages for the Structure, Core Fields, Signature, Taxpayer, Referenced Documents, Code, Duplicate Document, and Currency validators. These pages provide common error codes, possible causes, and recommended resolutions.

The standard error response documentation has also been updated with direct links to the relevant SDK error reference pages, helping taxpayers and service providers troubleshoot validation issues more efficiently.

These changes will be implemented in the Production environment on October 24, 2026.

On September 7, 2026, the Inland Revenue Board of Malaysia (IRBM) published e‑Invoice Specific Guideline Version 4.9. The update introduces a concession for individual buyers intended to simplify the e‑Invoice issuance process and reduce the burden of providing taxpayer identification information.

Under the revised guidance, suppliers may accept more flexible identification information when issuing e‑invoices to individuals.

For Malaysian individuals holding a MyKad or MyTentera, and non‑Malaysian residents holding a MyPR or MyKAS, the individual may provide:

• A Tax Identification Number (TIN); or
• A MyKad, MyTentera, MyPR, or MyKAS identification number; or
• Both the TIN and the relevant identification number.

For non‑Malaysian individuals who do not hold MyPR or MyKAS, the individual may provide:

• A TIN; or
• Both a TIN and a passport number.

IRBM has clarified that the TIN referred to for non‑Malaysian individuals is a TIN assigned by IRBM. Where a non‑Malaysian individual does not have a TIN, suppliers may use the general TIN specified in Appendix 1 of the e‑Invoice Specific Guideline, together with the individual's passport number.

On August 6, 2026, the Inland Revenue Board of Malaysia (IRBM) announced new e‑invoice validation requirements and issued a reminder regarding e‑invoice obligations for high‑value transactions. The updates affect buyer information requirements and introduce new character and length validations for specific fields.

High‑value transaction requirements

IRBM reiterated that, effective from January 1, 2026, an e‑invoice must be issued for transactions with a total value exceeding RM10,000 in a single receipt. To facilitate e‑invoice issuance, buyers are required to provide the relevant identification, contact, and address information to sellers. Depending on the buyer type, this may also include taxpayer identification and business registration details.

New validation requirements

Additional validation rules will be implemented in the production environment on October 23, 2026. These changes include:

• A maximum length of 12 characters for identification fields using the Passport ID type.
• A maximum length of 26 digits for all monetary amount fields at both invoice and line-item levels.

Amount field validation

The new 26-digit limitation applies to a wide range of monetary fields, including invoice totals, taxable amounts, tax amounts, discounts, charges, fees, exemptions, rounding amounts, subtotals, unit prices, and other amount-related values. The update is intended to improve consistency and standardization across e‑Invoice submissions.

IRBM clarified that while the SDK documentation previously did not explicitly specify a maximum length for amount fields, the new validation requirement will apply uniformly across all relevant monetary fields.