Malaysia’s Inland Revenue Board (IRBM) is strengthening e-invoicing validation rules by introducing stricter format, length, and code requirements for main invoice fields to improve data quality. Businesses must update their invoicing and ERP systems to avoid rejections, with the changes effective in Sandbox from 15 December 2025 and in Production from 9 January 2026.
Malaysia Tightens E-Invoicing Validation Rules for Data Quality
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Other countries
Author: Ljubica Blagojević
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General information
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Content accuracy validation date:
31.12.2025
Content accuracy validation time:
08:45h
The updated rules impose format, length, and code restrictions on key e-invoice fields, including date formats (mandatory YYYY-MM-DD), invoice codes/numbers, supplier bank account details, Incoterms, billing frequency, units of measurement, business activity descriptions, payment terms, prepayment references, and exporter authorization numbers. Non-standard entries (such as “N/A” in date fields) will no longer be accepted.
Taxpayers must update their invoicing and ERP systems to comply, as non-conforming submissions may be rejected. The changes will be implemented in the Sandbox environment from 15 December 2025 and in Production from 9 January 2026, giving businesses a limited transition window to test and deploy updates.
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