[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-186155-en":3,"doc-seo-186155-105":30,"detail-sidebar-cat-0-en-105":92},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":25,"faqs":26,"seo_title":27,"seo_description":14,"update_tm":28,"read_time":29},186155,7971461740909,"Levi","https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d",8,"Research & Report","IRBM-e-Invoice Specific Guideline - Version 4.7","This document outlines the e-Invoice Specific Guideline (Version 4.7) and details the changes introduced in Version 4.8. The guideline focuses on the implementation and utilization of electronic invoices, particularly within the context of the Inland Revenue Board of Malaysia (IRBM). It describes two scenarios for suppliers: Scenario 1, where a buyer requires an e-invoice, involves the supplier obtaining buyer's details, issuing and validating the e-invoice with IRBM, sharing the validated e-invoice or visual representation with the buyer for QR code scanning and tax substantiation. Scenario 2 applies when the buyer does not require an e-invoice, wherein the supplier issues normal receipts, consolidates them monthly, and then issues a consolidated e-invoice with IRBM validation. The document also highlights specific additions and clarifications in Version 4.8, including changes to paragraphs and examples within the guideline.","| Paragraph ine-Invoice Specific Guideline\u003Cbr>(Version 4.7) | Changes In This Specific Guideline (Version 4.8) |  |  |\n| --- | --- | --- | --- |\n|  | Paragraph | Item | Reference |\n| - | 17 | Addition | Clarification |\n| - | Example 23\u003Cbr>Example 24\u003Cbr>Example 25 | Addition | Clarification |","cbCaivhgh3w5zBeJ","https://ap.wps.com/l/cbCaivhgh3w5zBeJ","pdf",2820971,1,136,"English","en",105,"# IRBM-e-Invoice Specific Guideline\n## Changes In This Specific Guideline (Version 4.8)","[{\"question\":\"What are the two scenarios for suppliers regarding e-invoices?\",\"answer\":\"Scenario 1 is when a buyer requires an e-invoice, involving direct issuance and validation. Scenario 2 is when a buyer does not require an e-invoice, leading to the issuance of normal receipts and a consolidated e-invoice later.\"},{\"question\":\"What is the role of IRBM in the e-invoicing process?\",\"answer\":\"IRBM is involved in validating the e-invoice in both scenarios, ensuring compliance and proper record-keeping for tax purposes.\"},{\"question\":\"How can buyers validate an e-invoice in Scenario 1?\",\"answer\":\"Buyers can scan the QR code on the validated e-invoice or its visual representation to view its validity for tax purposes.\"}]","IRBM-e-Invoice Specific Guideline - Version 4.7 | PDF",1788371311,343,{"code":4,"msg":31,"data":32},"ok",{"site_id":24,"language":23,"slug":33,"title":13,"keywords":34,"description":14,"schema_data":35,"social_meta":87,"head_meta":89,"extra_data":91,"updated_unix":28},"irbm-e-invoice-specific-guideline-version-47","",{"@graph":36,"@context":86},[37,54,69],{"@type":38,"itemListElement":39},"BreadcrumbList",[40,44,48,51],{"item":41,"name":42,"@type":43,"position":20},"https://docshare.wps.com","Home","ListItem",{"item":45,"name":46,"@type":43,"position":47},"https://docshare.wps.com/document/","Document",2,{"item":49,"name":12,"@type":43,"position":50},"https://docshare.wps.com/document/research-report/",3,{"item":52,"name":13,"@type":43,"position":53},"https://docshare.wps.com/document/irbm-e-invoice-specific-guideline-version-47/186155/",4,{"url":52,"name":13,"@type":55,"author":56,"headline":13,"publisher":58,"fileFormat":61,"inLanguage":23,"description":14,"dateModified":62,"datePublished":63,"encodingFormat":61,"isAccessibleForFree":64,"interactionStatistic":65},"DigitalDocument",{"name":9,"@type":57},"Person",{"url":41,"name":59,"@type":60},"DocShare","Organization","application/pdf","2026-09-04","2026-09-02",true,{"@type":66,"interactionType":67,"userInteractionCount":20},"InteractionCounter",{"@type":68},"ViewAction",{"@type":70,"mainEntity":71},"FAQPage",[72,78,82],{"name":73,"@type":74,"acceptedAnswer":75},"What are the two scenarios for suppliers regarding e-invoices?","Question",{"text":76,"@type":77},"Scenario 1 is when a buyer requires an e-invoice, involving direct issuance and validation. Scenario 2 is when a buyer does not require an e-invoice, leading to the issuance of normal receipts and a consolidated e-invoice later.","Answer",{"name":79,"@type":74,"acceptedAnswer":80},"What is the role of IRBM in the e-invoicing process?",{"text":81,"@type":77},"IRBM is involved in validating the e-invoice in both scenarios, ensuring compliance and proper record-keeping for tax purposes.",{"name":83,"@type":74,"acceptedAnswer":84},"How can buyers validate an e-invoice in Scenario 1?",{"text":85,"@type":77},"Buyers can scan the QR code on the validated e-invoice or its visual representation to view its validity for tax purposes.","https://schema.org",{"og:url":52,"og:type":88,"og:title":13,"og:site_name":59,"og:description":14},"article",{"robots":90,"canonical":52},"index,follow",{"doc_id":7,"site_id":24},{"code":4,"msg":5,"data":93},[94,98,102,106,111,116,121,124,129,132,136],{"id":20,"doc_module":4,"doc_module_name":46,"category_name":95,"show_sort_weight":96,"slug":97},"Story & Novel",90,"story-novel",{"id":47,"doc_module":4,"doc_module_name":46,"category_name":99,"show_sort_weight":100,"slug":101},"Literature",80,"literature",{"id":53,"doc_module":4,"doc_module_name":46,"category_name":103,"show_sort_weight":104,"slug":105},"Exam",70,"exam",{"id":107,"doc_module":4,"doc_module_name":46,"category_name":108,"show_sort_weight":109,"slug":110},5,"Comic",60,"comic",{"id":112,"doc_module":4,"doc_module_name":46,"category_name":113,"show_sort_weight":114,"slug":115},6,"Technology",50,"technology",{"id":117,"doc_module":4,"doc_module_name":46,"category_name":118,"show_sort_weight":119,"slug":120},7,"Healthcare",40,"healthcare",{"id":11,"doc_module":4,"doc_module_name":46,"category_name":12,"show_sort_weight":122,"slug":123},30,"research-report",{"id":125,"doc_module":4,"doc_module_name":46,"category_name":126,"show_sort_weight":127,"slug":128},9,"Religion & Spirituality",20,"religion-spirituality",{"id":127,"doc_module":4,"doc_module_name":46,"category_name":130,"show_sort_weight":127,"slug":131},"World Cup","world-cup",{"id":133,"doc_module":4,"doc_module_name":46,"category_name":134,"show_sort_weight":133,"slug":135},10,"Lifestyle","lifestyle",{"id":137,"doc_module":4,"doc_module_name":46,"category_name":138,"show_sort_weight":107,"slug":139},19,"General","general"]