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The Inland Revenue Board of Malaysia (IRBM) has published the updated e-invoicing Guidelines, e-invoicing Specific Guidelines, and the e-invoicing FAQs on 4th October 2024. This update includes two major changes: a revised exemption list and clarifications regarding implementation dates and penalties for non-compliance.Changes to Exemptions from Implementing e-InvoicesThe previous exemption list, which included rulers, ruling chiefs, and government bodies, has been completely revised. The new exemptions, effective from 4th October 2024, are as follows:
Note: For tax purposes, receipts or existing documents issued by these entities will be accepted as proof of expenses.
Implementation Date for Large Taxpayers
The updated e-invoicing FAQs also clarify the following regarding the Income Tax (Issuance of Electronic Invoice) Rules 2024 [P.U. (A) 265], issued on 30 September 2024:
Note: The penal provisions will not apply if the taxpayer follows the relaxed guidelines. However, if a taxpayer eligible for e-invoicing fails to issue an e-invoice and does not create a consolidated e-invoice in line with the relaxed guidelines, these provisions will apply. Additionally, there are further clarifications in the FAQs regarding e-invoicing for imports, exports, MSMEs, and details required for transactions with buyers.
Read the Updated Guidelines and FAQs Here:
IRBM e-Invoice Guidelines
IRBM e-Invoice Specific Guidelines
LHDNM e-Invoice General FAQs
If you have any questions or need further clarification, please write to us at support@cleartax.my
The Inland Revenue Board of Malaysia (IRBM) has recently updated the descriptions of several classification codes on the SDK website. These changes are important for accurately classifying goods and services when generating e-invoices.Below is a summary of the impacted classification codes along with their updated descriptions:
To view the complete list of classification codes and their updated descriptions, please refer to the Classification Codes on the SDK.
If you have any questions or require further assistance, feel free to reach out to your key accounts manager.
Dear Customers,The Inland Revenue Board of Malaysia (IRBM) released the e-Invoice Guideline (Version 3.1) on 19 July 2024. The new guideline includes two changes in Appendix 2 – List of Mandatory and Optional Fields Under Annexure to the E-Invoice. These changes apply to fields related to the import and export of goods in Annexure 2:
i. Clarification for “Incoterms”: It is now an optional field.Description: A set of international trade rules defining the responsibilities of buyers and suppliers.
ii. Editorial changes in the “Product Tariff Code (only applicable to goods)”:Description: The Harmonized System code for goods under relevant orders.If you have any questions regarding these updates, please don't hesitate to reach out to your key accounts manager.
The Inland Revenue Board of Malaysia (IRBM) has made new additions and changes to the Software Development Kit (SDK) Version 1.0. While mostly technical, these updates will affect the integration of your business systems.
Here are the key updates from the SDK release notes as published June 28, 2024.
The Inland Revenue Board of Malaysia (IRBM) has made important amendments to Software Development Kit (SDK) Version 1.0.
Below are the key updates outlined in the SDK release notes by IRBM on June 21, 2024.
These are the major updates made by IRBM in SDK Version 1.0, as detailed in the release notes. If you have any questions or need further assistance, please feel free to reach out to us
The Inland Revenue Board of Malaysia rolled out updates to the Software Development Kit (SDK) Version 1.0 on May 24th, 2024. These updates include improved validations and documentation, new additions, and enhancements to digital signature capabilities.
Here are details of the updates.
The Inland Revenue Board of Malaysia (IRBM) has made important amendments to Software Development Kit (SDK) Version 1.0.Below are the key changes, as outlined in the SDK release notes by IRBM on May 10, 2024.
Updated Validations & Documentation-
These highlights represent just the overview of the amendments made to the SDK Version 1.0. .
IRBM recently released the updated e-invoicing guidelines on April 6th, 2024, introducing significant changes in the e-invoice generation process and details that need to be submitted for e-invoice generation.
Major Changes Related to the E-Invoice Generation Process
Major Changes in the List of Required Fields for E-Invoice
The updated guidelines have modified both the mandatory and optional field requirements, enhancing the robustness and feasibility of the e-invoice creation process.
These modifications are for the general e-invoicing guidelines. In addition to these changes, there are minor adjustments in illustrations, descriptions, clarifications, and reference numbers. You can download the updated e-invoicing guidelines on the official LHDN website.
1. Decoding the New Software Development Kit's APIs
E-invoice APIsThese APIs streamline e-invoicing workflows, supporting document submission, validation, retrieval, and status tracking.
2. Platform APIs
Platform APIs extend functionalities beyond invoicing workflows, enhancing user experience in authentication, access control, and data retrieval.
3. Document Validation Rules
The SDK also provides seven validation rules that govern the content and structure of e-invoices submitted to LHDN's system.
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On 10th October 2024, the Inland Revenue Board of Malaysia (IRBM) introduced new additions and changes to SDK Version 1.0. This update includes new invoice sample files, MSIC code subcategories, enhancements to API documentation, and updated country codes.
Here are the key updates made from the SDK release notes:
1. New Invoice Sample Files
LHDN have added new sample files for multi-line invoices to make your invoicing process easier:
Invoice 1.1 with Multi Line Item Sample XML
Invoice 1.1 with Multi Line Item Sample JSON
2. MSIC Code Subcategories
The update introduces MSIC code subcategories in the documentation. The full list of MSIC codes and their definitions is available in JSON format: MSIC Sub-category codes
Please ensure that the correct code values are used when submitting documents.
3. API Documentation Updates
There are also some key changes to API documentation:
a. Get Notifications API
b. Get Recent Documents & Search Documents API
4. Country Code Updates
IRBM added new Country codes to the list:
These updates aim to improve e-invoicing accuracy, enhance notification tracking, and better compliance with updated documentation and country codes. If you have any questions or need further assistance, please write to us at support@cleartax.my