E-Invoicing Implementation and its Challenges to Small and Medium Size (SME) in Malaysia: A Conceptual Paper

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Conceptual paper reveals challenges in e-invoicing for SMEs, highlighting data security and regulatory issues.

E-invoicing implementation faces several challenges in Malaysia, including data security concerns and system integration complexity.
Findings indicate that skepticism among SME employees hampers digital transformation efforts, reflecting infrastructure and training gaps.
Recommendations for SMEs include nationwide training programs and standardization through certified Application Programming Interface (API) for integration.
By addressing these barriers, Malaysia can create a resilient digital tax ecosystem that supports economic growth and compliance ahead of 2025 deadlines.

Asmawi et al. (2025) studied this question.

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