(Tax Update) Special Treatment for Regular e-Invoices and Self-Billed e-Invoices During the Relaxation Period

The article below illustrates the special treatment for regular e-invoices and self-billed e-invoices during the 6-month e-invoice transition period, also known as the Relaxation Period.

1. Regular e-Invoice

Special Treatment During the Transition Period:

Monthly Consolidation Allowed
- You can issue one consolidated e-invoice each month covering all transactions for that month.
Submission Deadline
- Submit the e-invoice within 7 days after the month ends.
Buyer Details
- Name: Use "General Public"
- TIN (Tax Identification Number): Use the generic tax number EI00000000010
- Other Fields: Enter "NA"
Description Field
- Record the total amount for the month without listing individual receipt numbers.
No Need to Share with Buyer
- The consolidated e-invoice does not need to be shared with the buyer separately during this period.

Example:
A supermarket with daily retail transactions can issue a consolidated e-invoice at the end of the month, capturing the total monthly sales amount. This e-invoice should be submitted within 7 days of the following month.

2. Self-Billed e-Invoice

Special Treatment During the Transition Period:

Monthly Consolidation Allowed
- Only one consolidated e-invoice per month is permitted, covering all payment records for that month.
Submission Deadline
- Submit the e-invoice within 7 days after the month ends.
Supplier Details
- Name: Fill in the supplier's name based on the transaction.
- TIN: Use the supplier's specific tax number based on their category.
- Other Fields: Complete as required.
Description Field
- Record the total payment amount for the month without listing individual receipt numbers.
No Need to Share with Supplier
- The consolidated e-invoice does not need to be provided to the supplier separately during this period.

Example:
A company paying monthly commissions to an agent can consolidate all payment records at the month’s end and issue a self-billed e-invoice. The e-invoice must be submitted within 7 days of the next month.

Additional Explanation

1. Industries/Activities Prohibited from Using Consolidated E-Invoices After the Relaxation Period

Once the transition period ends, the following five industries/activities must issue separate e-invoices for each transaction:

Automotive: Sale of motor vehicles
Aviation: Sale of air tickets and private jet charter services
Construction: Construction contracts and services
Luxury Goods & Jewellery: Sale of high-end goods and jewellery
Wholesale/Retail of Construction Materials: As defined in the Fourth Schedule

2. Permitted Use of Consolidated E-Invoices After the Relaxation Period

After the transition period, only the following three types of payments can use consolidated e-invoices:

Transactions with individuals who are not conducting a business.
Interest payments to the general public (whether businesses or individuals).
Insurance claims, compensation, or benefit payments made to individuals not conducting a business.

This guide ensures you can confidently handle e-invoice requirements during and after the Relaxation Period. For more details, refer to the e-invoice guidelines

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