GYC Accounting Consultancy

An important update on Malaysia’s e-Invoicing implementation under the e-Invoice Specific Guideline (Version 4.7 dated 20-04-2026).⁣
• Businesses with annual turnover up to RM5 million will now enjoy an extended relaxation period until 31 December 2027⁣
• This applies to entities scheduled for implementation on:⁣
o 1 January 2026⁣
o 1 July 2026⁣
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If you need our services on e-invoicing implementation & training , please whatsApp us :-⁣
Telephone : Ms Gin Yoke 016-6271650 ⁣
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🙋‍♀️Follow and turn on notifications so you don’t miss our valuable updates on e-Invoicing.⁣
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With latest e-Invoice Specific Guideline (Version 4.6) dated 05-Jan 2026 changes , pls find below the 3 Critical Areas about Phase 4 e-Invoice changes :-⁣
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1. Extended Relaxation Period: 6 Months → 12 Months ⁣
• Previous relaxation period: 6 months⁣
• New relaxation period: 12 months (1 January 2026 - 31 December 2026)⁣
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2. Consolidated e-Invoice Flexibility During Relaxation Period⁣
During the 12-month relaxation (1 Jan - 31 Dec 2026), taxpayers can:⁣
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a) Issue consolidated e-Invoices for ALL activities and transactions⁣
• Including industries/activities listed in Section 3.7 of e-Invoice Specific Guidelines (the activities or transactions of industries where consolidation of e-invoice is not allowed )⁣
• Even when buyers request individual e-Invoices⁣
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b) Issue consolidated self-billed e-Invoices for ALL self-billing scenarios⁣
• Covers all situations outlined in Section 8.3 of e-Invoice Specific Guidelines (transactions which need to issue a self-billed e-invoice)⁣
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c) Use flexible product/service descriptions⁣
• Any transaction description allowed in the "Product or Service Description" field⁣
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LHDNM will NOT impose penalties for non-compliance during this period, provided taxpayers follow the above allowed method ⁣
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3. Special Relief for Building Materials Businesses ⁣
(With removal of Wholesalers and retailers of construction material from Section 3.7 e-Invoice Specific Guidelines)⁣
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New Rule Effective 1 January 2026:⁣
Building materials [under 4th Schedule of the CIDB Act] wholesale and retail businesses can issue consolidated e-Invoices with these conditions:⁣
• Individual e-Invoice required only if:⁣
Transaction exceeds RM10,000, OR Buyer requests an e-Invoice⁣
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• Below RM10,000 without buyer request: Consolidated e-Invoice acceptable⁣
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If you need our services on e-invoicing implementation & training , please whatsApp us :-⁣
Telephone : Ms Gin Yoke 016-6271650 ⁣
⁣
🙋‍♀️Follow and turn on notifications so you don’t miss our valuable updates on e-Invoicing.⁣
⁣

NEW E-INVOICE UPDATE - E-INVOICE EXEMPTION THRESHOLD RAISED TO RM1M

Companies with annual revenue below RM1 million will be exempt from e-invoicing, says Prime Minister Datuk Seri Anwar Ibrahim.

Previously, the exemption applied only to companies with a revenue threshold of RM500,000.

If you need our services on e-invoicing implementation & training , please whatsApp us :-
Telephone : Ms Gin Yoke 016-6271650

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1 FULL DAY TRAINING ON WITHHOLDING TAX -PRACTICAL INSIGHT FOR YOUR MALAYSIAN BUSINESSES ⁣
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😀Our upcoming training on withholding tax which schedule for 1st quarter of 2026 .⁣
With e-invoicing implementation on self-billed for imported services on non-resident suppliers , it is important that all business which have these transactions to comply with withholding tax in order to avoid heavy penalty on non-compliance .⁣
WHAT IS WITHHODING TAX ?⁣
Withholding tax (WHT) is a method used by governments for collecting tax revenue from non-residents where laws are formulated to require the payer to withhold a part of a payment made to a non-resident person as tax payable by the non-resident on the non-resident’s income received from the payer.⁣
WHO SHOULD ATTEND ?⁣
• Business Owners⁣
• Accountants & Auditors⁣
• Finance & Accounts Team ⁣
• Business & Sales Admin ⁣
• Other staff who want to know on withholding tax⁣
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TOPIC COVERED :⁣
1. Withholding Tax Concepts⁣
2. Withholding Tax Scope In Malaysia⁣
3. Deduction of Withholding Tax ⁣
4. Consequence of Non-Compliance⁣
5. Remittance of Withholding Tax Payment⁣
6. Practical Approach To Handle Withholding Tax Issues⁣

The above training course is 100% HRDF claimable

REGISTRATION : ⁣
Register now via :⁣
WhatsApp : +6016-6271650 Ms GIN ⁣
Email : chong.ginyoke .com⁣

Seat are limited -Don’t miss out this withholding tax training .⁣
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If you need our services on accounting , finance , e-invoicing implementation & training , please whatsApp us :-⁣
Telephone : Ms Gin 016-6271650 ⁣
⁣
🙋‍♀️Follow and turn on notifications so you don’t miss our valuable updates on e-Invoicing.⁣

I was invited to give masterclass talk on topic “ E-Invoicing Requirement & How May Impact on Your Business “ to residents of Zone 6 Petaling Jaya at Balai Tamera SS24 on 18/10/2025 today.

NEW UPDATE ON SPECIFIC GUIDELINES DATED 12TH SEPTEMBER 2025

The new updates made to Table 3.6 & Appendix 5 Version 4.4 of the IRBM e-Invoice Specific Guideline:

1.Table 3.6 – Activities that require e-Invoice per transaction (consolidation not allowed)
Two new categories explicitly added with effective date 1 January 2026:

a) Electricity: distribution, supply, or sale (only applicable to electricity service providers).

b) Telecommunication: postpaid plans, internet subscriptions, and sale of electronic devices.

2.Appendix 5 – General and Industry-Specific FAQs
FAQ links were rephrased and reorganized for clarity, but content coverage remained the same.

If you need our services on e-invoicing implementation & training , please whatsApp us :-
Telephone : Ms Gin Yoke 016-6271650

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😀E-INVOICE UPDATE -FAQ FOR DONATION OR CONTRIBUTION DATED 07 JULY 2025⁣
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E-invoices (individual or consolidated) are required for donations or contributions received, except for the following exemptions :⁣
1. Religious Institutions/Organisation(Established exclusively for religious worship or advancement of religion) – No e-invoice Required⁣
2. Non-Tax Exempted Recipient (Any person receiving donations/contributions that are NOT tax exempted under Income Tax Act 1967) -No e-invoice Required⁣
3. All Other Recipients(Any other organisation receiving donations /contribution)-e-invoice Required⁣
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Religious , Institutions or Organisation MUST issue e-invoice if they are :⁣
1. Approved IOFs : Institutions, organisation or fund (IOFs) approved under the Income Tax Act 1967 (subsections 44(6), 44(6B), 44(11B),44(11C) , 44(11D)⁣
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2. Charity / Community Projects : Managing charity or community projects approved under paragraph 34(6)(h)of Income Tax Act⁣
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If you need our services on e-invoicing implementation & training , please whatsApp us :-⁣
Telephone : Ms Gin Yoke 016-6271650 ⁣
⁣
🙋‍♀️Follow and turn on notifications so you don’t miss our valuable updates on e-Invoicing.⁣

E-Invoice Update

Important for businesses dealing with foreign currencies.

Starting 2025, all e-Invoices issued in currencies other than Malaysian Ringgit (MYR) must include the Foreign Currency Exchange Rate element.

Sandbox environment: Begins on 9 Aug 2025
Production environment: Starts on 1 Sep 2025

If you need our services on e-invoicing implementation & training , please whatsApp us :-
Telephone : Ms Gin Yoke 016-6271650

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Our 2 days inhouse training on the “ Understanding The Einvoicing Essential & How May Impact Your Business ? “ on 03/07/25 & 04/07/25 at Royale Chulan The Curve Hotel , Mutiara Damansara , Petaling Jaya.