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Is QR code compulsory on all e-invoice printout or document. Or unique code that provided by IRB after validation will do

There is no clear indication in IRBM’s e-Invoice Guideline stated it is mandated for the Supplier to print a hard copy with a QR code for the Buyer.  However, as stated, it is obliged for the Supplier to “Share” the e-Invoice (with QR code, Unique Identifier Number) with the Buyer, which could be by “Email”. However, to avoid any hassle if any of the printed invoice (without IRBM’s validation) is different from the IRBM’s validated e-Invoice, it is recommended to print the hard copy of the validated invoice with QR Code and the Unique Identifier Number with the validation date and time.

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