Once a business is issuing e-Invoices, the next question is how HASiL reviews compliance. HASiL has published the Rangka Kerja Semakan Pematuhan e-Invois (e-Invoice compliance review framework), with an effective date of 15 December 2025. The official framework is published in Malay. The summary below does not replace its detailed procedures or deadlines.
How HASiL reviews compliance
The framework states that the main objective of e-Invoice compliance review is to encourage voluntary compliance with tax laws, and that compliance review is also a means of enforcing them. It refers to the obligation to issue e-Invoices under the Income Tax Act 1967 and the related petroleum and Labuan legislation, and states that the e-Invoice Guideline and e-Invoice Specific Guideline in force apply for review purposes. It also covers how cases are selected and reviews carried out, voluntary disclosure, the rights and responsibilities of officers, taxpayers and tax agents, confidentiality, offences and appeals.
Readiness after go-live
For finance leaders, the framework is a reminder that readiness continues after implementation. Name a contact for HASiL correspondence. Reconcile e-Invoices to sales, purchases and the ledger; check that debit, credit and refund notes are linked to the original transaction. Keep a log of errors, corrective action and outstanding items. HASiL's current e-Invoice guidelines set out the detailed requirements, and its implementation timeline shows which taxpayers are in scope and from when. Both are updated from time to time, so checking the current versions is worthwhile.
For related reading, see our articles on confirming your applicable e-Invoice phase and e-Invoice-ready accounting systems.
This article is general information only. Requirements depend on each company's circumstances; please refer to HASiL's official framework, and see Saifudin & Co's tax advisory and compliance services if you would like assistance.