Malaysia Prohibits Consolidated E-Invoices for Additional Transactions
Malaysia has expanded restrictions on consolidated e-invoices. From January 1, 2026, electricity, telecom services, and transactions above RM10,000 must be invoiced individually under updated IRBM guidelines.
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.
