根据《电子发票具体指南》（3.0 版）在临时宽限期内对电子发票的处理：
1. 导言
马来西亚政府在电子发票实施的每个阶段都引入了六个月的临时放宽期，以确保平稳过渡。
2. 放宽期的期限：
年营业额超过 1 亿令吉的企业：2024 年 8 月 1 日至 2025 年 1 月 31 日
年营业额 > 2500 万至 1 亿令吉的企业：2025 年 1 月 1 日至 2025 年 6 月 30 日
所有其他企业： 2025 年 7 月 1 日至 2025 年 12 月 31 日
3. 放宽期间的主要津贴：
a) 合并电子发票：
企业可为所有活动和交易开具合并电子发票，包括以前需要开具单独电子发票的活动和交易。
b) 合并自开票电子发票：
允许用于指南中列出的所有自行开具发票的情况。
c) 描述字段的灵活性：
企业可在合并电子发票或自行开具电子发票的 “产品或服务描述 “字段中输入任何信息/细节。
d) 无需单独开具电子发票：
即使买方/供应商提出要求，如果企业符合综合电子发票的要求，也无需开具个别电子发票。
4. 合规与执法：
在此期间，IRBM 不会根据 《1967 年所得税法》第 120 条对不遵守电子发票要求的企业提起诉讼，前提是企业遵守综合电子发票要求。
5. 影响：
在放宽期间简化了报告程序。
减轻企业立即遵守规定的负担。
企业有机会逐步调整其系统。
6. 对企业的建议：
利用放宽期为全面实施做好准备。
即使使用简化报告，也要保持详细的内部记录。
制定在宽松期后过渡到全面合规的战略。
7. 限制：
放松是暂时的，企业应为放松期结束后的全面合规做好准备。
某些核心要求，如提交时限，可能仍然适用。
8. 结论：
临时放宽期为企业适应电子发票系统提供了额外的时间和灵活性。然而，企业必须有效利用这段时间，确保为放宽期结束后的全面实施做好充分准备。
本分享文章总结了《电子发票特定指引》（3.0 版）中概述的临时放宽期电子发票处理的主要方面。
此举为企业提供的灵活性，同时也为将来全面合规做好准备。
E-Invoice Treatment During Interim Relaxation Period based on the E-Invoice Specific Guideline (Version 3.0):
1. Introduction:
The Malaysian government has introduced a six-month interim relaxation period for each phase of the e-invoice implementation to ensure a smooth transition.
2. Duration of Relaxation Period:
For businesses with annual turnover > RM100 million: 1 August 2024 to 31 January 2025
For businesses with annual turnover > RM25 million to RM100 million: 1 January 2025 to 30 June 2025
For all other businesses: 1 July 2025 to 31 December 2025
3. Key Allowances During the Relaxation Period:
a) Consolidated e-Invoices:
Businesses can issue consolidated e-Invoices for all activities and transactions, including those previously requiring individual e-Invoices.
b) Consolidated Self-billed e-Invoices:
Allowed for all self-billed circumstances outlined in the guideline.
c) Flexibility in the Description Field:
Businesses can input any information/details in the “Description of Product or Service” field in consolidated e-Invoices or self-billed e-Invoices.
d) No Requirement for Individual e-Invoices:
Even if requested by the buyer/supplier, businesses are not required to issue individual e-invoices if they comply with consolidated e-invoice requirements.
4. Compliance and Enforcement:
IRBM will not undertake prosecution action under Section 120 of the Income Tax Act 1967 during this period for non-compliance with e-Invoice requirements, provided businesses comply with the consolidated e-Invoice requirements.
5. Implications:
Simplified reporting process during the relaxation period.
Reduced immediate compliance burden on businesses.
Opportunity for businesses to adapt their systems gradually.
6. Recommendations for Businesses:
Utilize the relaxation period to prepare for full implementation.
Maintain detailed internal records even while using simplified reporting.
Develop a strategy for transitioning to full compliance post-relaxation period.
7. Limitations:
The relaxation is temporar,y and businesses should prepare for full compliance after the period ends.
Certain core requirements, such as submission timelines, may still apply.
8. Conclusion:
The interim relaxation period provides businesses with additional time and flexibility to adapt to the e-Invoice system.
However, it’s crucial for businesses to use this time effectively to ensure they are fully prepared for complete implementation after the relaxation period ends.
This sharing post summarises the key aspects of the e-Invoice treatment during the interim relaxation period as outlined in the E-Invoice Specific Guideline (Version 3.0).
The move provides flexibility for businesses while also preparing them for full compliance in the future.
