On 7 July 2026, IRBM released updated versions of both core e-Invoice documents. The e-Invoice Guideline moved from Version 4.6 to Version 4.7. The e-Invoice Specific Guideline moved from Version 4.7 to Version 4.8.

The e-Invoice Guideline update contains two changes. IRBM added a new instruction confirming that the business issuing the e-Invoice is responsible for ensuring the information is complete, accurate, and compliant with the law. This principle was already implied in practice, but it is now stated directly in the Guideline.

The second change concerns the registration number field in Appendix 1 and Appendix 2. Previously, businesses registered with an authority other than the Companies Commission of Malaysia were required to input the relevant registration number, without further guidance on what to do if no such number existed. The updated wording now confirms that where a business does not possess a formal business registration number at all, IRBM will assign an identification number instead, closing a gap that previously had no clear answer.

The e-Invoice Specific Guideline update introduces a new section, Section 17, establishing the e-Invoice Special Voluntary Disclosure Programme. The programme runs from 7 July 2026 to 31 December 2027 and applies to businesses that have missed submitting e-Invoices since their mandatory implementation date, submitted e-Invoices containing errors, or are already undergoing an e-Invoice compliance review.

Submissions made under the programme must use a dedicated e-Invoice version, SVDP 1.2 without a digital signature or SVDP 1.3 with one. These versions cannot be used outside the programme. Missed consolidated e-Invoices must be submitted on a month by month basis rather than as a single combined submission. Transactions exceeding RM10,000 within a backlog still require a proper transactional e-Invoice.

Our team at August Advisory helps businesses review their e-Invoice compliance and work through the SVDP disclosure process correctly. Reach us on WhatsApp at 010-246 2151.