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On 7 December 2025, the Malaysian Inland Revenue Board (IRBM) published version 4.6 of its e-invoicing guide. This new version includes important updates to help businesses start using e-invoicing.
The United Arab Emirates has published the key technical specifications for the successful implementation of B2B electronic invoicing in the country. This is scheduled for July 1, 2026.
On 12 December 2024, the General Department of Digital Economy of Cambodia (GDDE) introduced the voluntary registration of the Cambodia E-Invoicing System for Business-to-Government (B2G) transactions.
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Following the launch of the e-fapiao pilot programme, which was gradually extended to the whole country as of 1 December 2021, the State Tax Administration (STA) has announced its intention to officially promote e-fapiao documents nationwide for all taxpayers as of 1 December 2024.
The InvoiceNow platform for e-invoicing in Singapore will commence a voluntary period in May 2025. As early as September 2024, the Inland Revenue Authority of Singapore (IRAS) will provide a test environment for companies and suppliers to verify the functionality of their systems.
E-invoicing has been a mandatory requirement for businesses in India engaged in B2B transactions since its gradual implementation commenced in October 2020, with the deadline for compliance set for April 2021.
In 2024, the mandatory electronic filing of business information represents a significant new development. This is accompanied by the amendment of the Electronic Records Retention Law (ERRL), which requires taxpayers to electronically store their e-commerce documents, including invoices.
The use of e-invoicing in Asia is growing quickly. This is because many countries are adopting new rules to make e-invoicing more efficient and transparent.
One of the particular features of the Asian market is its heterogeneous nature. It is much more diverse, for example, than either the European or Latin American markets. Asia is the largest and most populous continent on Earth. It has a concentration of major economic powers alongside others that are still in the very early stages of development. In such an uneven environment, electronic invoicing is only gradually finding its place.
