The state budget law doesn’t contain any details about the e-invoicing system, however in a conference held by the Inland Revenue Board (IRB) of Malaysia in March 2023, a timeline for the roll-out of the e-invoicing system was presented. The system is set to start during this year with the launch of a pilot e-invoicing program for selected taxpayers. Furthermore, companies besides the ones selected could also choose to participate voluntarily in the pilot program.
Source: sovos.com