Is the issuer required to share the validated e-Invoice or visual representation of the e-Invoice? 开具方是否必须向买方提供已验证的电子发票或其可视化版本？
Is the issuer required to share the validated e-Invoice or visual representation of the e-Invoice?
IRBM acknowledges that there may be practical challenges in sharing the validated e-Invoice (in the form of XML / JSON file). Therefore, until further notice, the IRBM allows taxpayers to share either the validated e-Invoice or a visual representation of the validated e-Invoice, or both.
开具方是否必须向买方提供已验证的电子发票或其可视化版本？
马来西亚内陆税收局（IRBM）理解，在实际操作中分享**已验证的电子发票文件（XML / JSON 格式）**可能会存在一定困难。
因此，在另行通知之前，IRBM 允许纳税人选择以下任一方式向买方提供电子发票：
IRBM acknowledges that there may be practical challenges in sharing the validated e-Invoice (in the form of XML / JSON file). Therefore, until further notice, the IRBM allows taxpayers to share either the validated e-Invoice or a visual representation of the validated e-Invoice, or both.
开具方是否必须向买方提供已验证的电子发票或其可视化版本？
马来西亚内陆税收局（IRBM）理解，在实际操作中分享**已验证的电子发票文件（XML / JSON 格式）**可能会存在一定困难。
因此，在另行通知之前，IRBM 允许纳税人选择以下任一方式向买方提供电子发票：
- 已验证的电子发票文件（XML / JSON）；
- 已验证电子发票的可视化版本（visual representation）；或
- 同时提供两者。
Mar 16,2026