The Inland Revenue Board of Malaysia (IRBM) released e-Invoice Guideline Version 4.3 on 18 March 2025. This update adds subsection 2.5.4, which provides guidance for handling MyInvois System disruptions, failures, or outages.
The MyInvois System is the required platform for submitting e-invoices to the IRMB.
In circumstances where the MyInvois System experiences disruptions, system failures, unforeseen malfunctions or service outages (based on MyInvois System’s performance records), IRBM acknowledges that such occurrences will disrupt taxpayers’ attempt to transmit the e-Invoices for IRBM’s validation in a timely manner.
In cases where the MyInvois System is down due to maintenance or technical issues, and taxpayers are able to demonstrate their evidence of their e-Invoice compliance efforts, the Director General of Inland Revenue will evaluate this on a case-to-case basis. If the justifications are valid, the Director General will not take action against the taxpayers for their inability to comply with the e-Invoice transmission and validation requirements during such period.
Earlier, on 21 February 2025, the IRBM released updates regarding electronic invoicing (e-invoicing) guidelines. These included revised versions of the e-invoice guideline (version 4.2) and the e-invoice-specific guideline (version 4.1). The updated guidelines introduced new deadlines for implementing the nation’s e-invoicing mandate.
