Evidence register

Official sources and review record

Every major conclusion links back to publicly available HASiL material. Fixed PDF links can be replaced or cached, so listed and detected versions are shown separately.

Rules reviewed: 31 July 2026
Official rules may change. Check the latest HASiL material before making a tax decision.

HASiL e-Invoice Implementation Timeline

Open official source ↗

Source type: webpage
Index-listed version: Not versioned
Detected document version: Not versioned
Published: Not stated
Relevant sections: Implementation date table
Review notes: Page states it was updated on 7 December 2025; page timestamp shown as 15 May 2026.

Implementation of e-Invoice in Malaysia – General FAQs

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Source type: pdf
Index-listed version: Not versioned
Detected document version: Updated 5 May 2026
Published: 2026-05-05
Relevant sections: Part 1(ii), Part 3 MSME, Part 4
Review notes: Primary source for concessionary dates, post-YA threshold timing and MSME examples.

e-Invoice Guideline

Open official source ↗

Source type: pdf
Index-listed version: 4.7
Detected document version: 4.6
Published: 2026-07-07
Relevant sections: 1.5, 1.6
Review notes: Version conflict: official index lists 4.7 while the fixed PDF retrieved during review displays 4.6.

e-Invoice Specific Guideline

Open official source ↗

Source type: pdf
Index-listed version: 4.8
Detected document version: 4.7
Published: 2026-07-07
Relevant sections: Section 16, Table 16.1
Review notes: Version conflict: official index lists 4.8 while the fixed PDF retrieved during review displays 4.7.

Program Khas Pengakuan Sukarela e-Invois

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Source type: pdf
Index-listed version: Not versioned
Detected document version: Not versioned
Published: 2026-07-07
Relevant sections: Eligibility, Programme end date
Review notes: Media statement says the programme operates until 31 December 2027, subject to its conditions.