Malaysia Prohibits Consolidated E-Invoices for Additional Transactions

The Inland Revenue Board of Malaysia (IRBM) has expanded the list of transactions for which consolidated e-invoices are not permitted, requiring invoices to be issued per transaction instead.

On 12 September 2025, IRBM released e-Invoice Specific Guideline version 4.4, introducing additional restrictions that take effect from 1 January 2026.

Newly Added Restrictions from 1 January 2026

The following services have been added to the list of transactions that must be invoiced individually and cannot be consolidated:

• Distribution, supply, or sale of electricity, applicable only to electricity service providers
• Telecommunication services, including postpaid plans, internet subscriptions, and the sale of electronic devices

Transactions That Must Always Be Invoiced Individually

The following activities or transactions are not eligible for consolidated e-invoices and require a separate e-invoice per transaction:

• Sale of any motor vehicle
• Sale of flight tickets and private charter services
• Luxury goods and jewellery
• Construction contractors undertaking construction contracts
• Sales of construction materials, regardless of volume sold
• Pay-outs to winners for all betting and gaming activities
• Payments to agents, dealers, or distributors

General Rule Across All Industries

From 1 January 2026, a separate e-invoice is mandatory for each transaction exceeding RM10,000 (approximately EUR 2,200), regardless of industry. Consolidated e-invoices are not allowed for such transactions.

These changes further narrow the scope of consolidated e-invoicing in Malaysia and signal IRBM’s continued move toward transaction-level visibility and control under the national e-invoicing mandate.