Attention Wholesalers and Retailers of Construction Materials!

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Are you selling Precast Concrete Masonry Units (cement bricks)? If yes, then this is a must-read for you!

As per the latest e-Invoice Specific Guideline (Version 2.1) issued by the Inland Revenue Board of Malaysia (IRBM), wholesalers and retailers dealing in construction materials, including cement bricks, are required to issue e-Invoices for every single transaction.

That’s right! Consolidation of e-Invoices is strictly not allowed for the sale of construction materials like cement bricks, regardless of the volume sold.

Why is this important?

Failing to comply with this e-Invoicing requirement could lead to penalties and legal consequences. Don’t let your business operations get disrupted due to non-compliance.

Advice to Taxpayers:

As a wholesaler or retailer dealing in construction materials, particularly Precast Concrete Masonry Units (cement bricks), it is crucial to take note of the specific e-Invoicing requirements outlined in the latest guideline.

You are mandated to issue individual e-Invoices for every single transaction involving the sale of construction materials, including cement bricks. The consolidation of e-Invoices for such transactions is strictly not permitted.

This requirement applies regardless of the volume of construction materials sold, be it a single brick or a truckload. Failure to comply with this regulation could lead to penalties and legal consequences, which could disrupt your business operations.

To ensure compliance, it is recommended to review and update your invoicing processes and systems to accommodate the issuance of individual e-Invoices for each sale of construction materials. This may involve integrating your systems with the IRBM’s e-Invoicing platform or adopting third-party e-Invoicing solutions.

Additionally, it is advisable to train your sales and accounting teams on the new e-Invoicing requirements and processes to avoid any lapses in compliance.


建筑材料批发商和零售商请注意! 五金店业者


根据马来西亚税务局(IRBM)发布的最新电子发票具体指南(2.1 版),包括水泥砖在内的建筑材料批发商和零售商必须为每笔交易开具电子发票。








为确保合规,建议审查并更新您的发票开具流程和系统,以便为每笔建筑材料销售开具单独的电子发票。这可能涉及将您的系统与 IRBM 的电子发票平台整合,或采用第三方电子发票解决方案。




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