On 26 July, 2024, The LHDN has announced a six-month interim relaxation period for the e-invoicing mandate which went live on August 1 2024. 

During this period, taxpayers subject to the first wave of the mandate (taxpayers with a turnover exceeding MYR 100 million) are not required to submit and clear their invoices to the MyInvois system. Instead, they are allowed to use their current invoicing formats and aggregate transactions in a single consolidated e-invoice within 7 calendar days following the month end. The consolidated e-invoice still needs to be submitted to the LHDN for validation, however it is not required to share the validated consolidated e-invoice with their buyers.

Additionally, the LHDN will not take any prosecution action during the interim relaxation period on non-compliance with the e-Invoice requirements, provided that taxpayers can comply with the consolidated e-invoice requirements.

This grace period aims to give taxpayers enough time to fully implement e-Invoicing, ensuring effective coverage of all aspects such as system availability, smooth business operations, and change management.

The media release issued on July 26 2024 can be found: 20240726-kenyataan-media-hasil-kelonggaran-untuk-mengemukakan-e-invois-yang-disatukan-dalam-tempoh-awal-pelaksanaan-e-invois.pdf