IRBM e-Invoice Specific Guideline
The e-Invoice Specific Guideline explains how the framework applies to particular transaction types. It covers cases such as consolidated e-Invoices, self-billed e-Invoices, cross-border transactions, and e-commerce.
The e-Invoice Specific Guideline explains how the framework applies to particular transaction types. It covers cases such as consolidated e-Invoices, self-billed e-Invoices, cross-border transactions, and e-commerce. Businesses should consult the relevant section when a transaction has special rules.
Related terms
Browse all →Decision No. 189/2026
Law & RegulationOTA decision making e-invoicing binding and setting the commencement dates
IRBM e-Invoice Guideline
Law & RegulationThe IRBM e-Invoice Guideline is the main policy document explaining how Malaysia’s e-Invoicing framework applies to taxpayers. It describes the scope of the mandate, implementation approach, taxpayer responsibilities, and general operating requirements.
Royal Decree No. 121/2020 (Oman VAT Law)
Law & RegulationOman's VAT Law, the primary legislation the e-invoicing obligation sits under
Wachstumschancengesetz
Law & RegulationThe Growth Opportunities Act of March 2024, the German federal law that introduced mandatory B2B e-invoicing into the VAT Act by redefining the E-Rechnung in §14 UStG.
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