In early 2015, Malaysia introduced GST legislation to support indirect taxation. This legislation also includes the issuance of electronic invoices, which have been permitted since that time but are not yet mandatory. Written consent is required to issue an e-invoice, as well as a digital signature to ensure authenticity and integrity.
Electronic invoices must be stored for 7 years from the date of issuance of the last document related to the invoice. Storage overseas is permitted if approved by Royal Malaysian Customs.