Malaysia expands consolidated e-invoice ban to power and telecom industries for transactions over RM10,000, effective January 2026.
KUALA LUMPUR: Consolidated e-invoices will be prohibited for business transactions exceeding RM10,000 and for the electric power and telecommunications industries starting January 1, 2026.
Deputy Finance Minister Lim Hui Ying announced the expansion of prohibitions during a Dewan Rakyat session.
She stated the power industry prohibition covers primary service providers involved in electricity distribution, supply, or sale to end users.
The telecommunications ban includes service providers offering postpaid plans, Internet subscriptions, and electronic device bundle packages.
Lim was responding to a supplementary question from Syed Ibrahim Syed Noh (PH-Ledang) regarding consolidated transaction guidelines.
Businesses may still consolidate sales and service transactions for certain transactions based on receipt details issued to buyers.
Traders must submit these receipt details to the Inland Revenue Board within the first seven days of the following month.
The government had previously identified seven activities and industries prohibited from issuing consolidated e-invoices.
These include the automotive industry, flight tickets, gold products, construction, wholesale of construction materials, licensed betting, and payments to agents.
