✅Interim Relaxation Period: Six-month relaxation from the mandatory e-Invoice implementation date for each phase.

✅ Consolidated e-Invoices: Allowed for all transactions, including self-billed, during the relaxation period.

✅ Description Field Flexibility: More leniency in the “Description of Product or Service” field during the relaxation period.

✅ No Individual e-Invoices Required: Not obligated to issue individual e-invoices upon request if consolidated e-invoice requirements are met.

✅ Suspension of Prosecution: No prosecution for non-compliance with e-Invoice requirements during the interim period if consolidated rules are followed.

✅ Implementation Timeline:
Large businesses: 1 Aug 2024 – 31 Jan 2025
Medium-sized businesses: 1 Jan 2025 – 30 June 2025
All other taxpayers: 1 July 2025 – 31 Dec 2025

✅ Exemption Expansion: Annual turnover < RM150,000 exempted from issuing e-Invoices.

✅ Consolidated Self-Billed e-Invoices: Issued monthly, within seven days after month-end, with specific details required.

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