Is e-invoicing mandatory, and who has to comply?
Yes, e-invoicing is mandatory in Malaysia for businesses and taxpayers that fall within the implementation requirements set by the Inland Revenue Board of Malaysia (LHDN/IRBM). It applies to companies, sole proprietors, partnerships, limited liability partnerships, corporations, branches, cooperatives, trusts, and other legal business entities. The requirement covers B2B, B2C, and B2G transactions.

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