根据2024年7月26日内陆税收局新闻声明的最新消息，我重新撰写关于合并电子发票不适用的分享，重点介绍其中的变化：
马来西亚合并电子发票的不适用性（Non-Applicability of Consolidated e-invoice）： 最新消息
亲爱的企业主和经理们，
最近的事态发展极大地改变了马来西亚的电子发票格局。
本次更新反映了马来西亚内陆税收局（HASIL）于 2024 年 7 月 26 日宣布暂时放宽电子发票要求 。
1. 合并电子发票概述
主要变化：在强制实施日期起的六个月宽限期内，所有企业现在都可以使用合并电子发票，而不受行业或交易类型的限制。
2. 以前禁止使用合并电子发票的行业
在六个月的宽限期内，以下限制暂时取消：
a) 汽车行业
b) 航空业
c) 奢侈品和珠宝业
d) 建筑业
e) 建筑材料批发商和零售商
f) 支付给代理/经销商/分销商的款项
g) 持牌博彩业
举例说明：： 汽车经销商现在可以就宽限期内的所有汽车销售开具每月合并电子发票，而不是就每笔销售开具单独的电子发票。
3. 企业的主要考虑因素
a) 描述的灵活性：
新：企业可在 “产品或服务描述 “字段中使用一般描述。
例如： 建筑公司可以使用 “2024 年 7 月建筑服务”，而不用详细说明每个项目。
b) 买方要求：
新：即使买方要求开具个人电子发票，卖方也可以不理会这一要求，向其开具普通发票，并将交易纳入合并电子发票。
举例说明： 如果企业客户要求为特定购买提供电子发票，卖方仍可将其纳入每月的合并电子发票中。
c) 不起诉：
新：在宽限期内，只要企业遵守合并电子发票的要求，就不会对违规行为采取法律行动。
d) 系统配置：
更新：确保您的发票系统能同时处理合并电子发票和个人电子发票，为宽限期结束做好准备。
4. 不合规的潜在风险
在宽限期内，风险最小。但是，企业应为六个月宽限期结束后的全面合规做好准备。
5. 最佳实践
新：考虑尽早采用全面电子发票要求，以从激励措施中获益。
举例说明： 在原定截止日期前实施电子发票，可以更快地申索ICT 设备和软件的资本津贴。
更新：利用宽限期彻底测试和完善电子发票流程。
不变： 随时了解 IRBM 对电子发票指南的任何进一步更改。
结论：
六个月的宽限期为马来西亚所有企业的电子发票提供了极大的灵活性。
#虽然暂时允许所有行业使用合并电子发票，#但关键是要利用这段时间做好准备，#以便在宽限期结束后按要求全面实施个人电子发票。
企业应在利用宽松规则和为将来更严格的要求做准备之间取得平衡。
(I hope you can distinguish between what is meant by grace period given and what is meant by U-Turn, which is by no means U-Turn 
)
Based on the latest news from the HASIL press statement on July 26, 2024, I rewrite the sharing on the non-applicability of consolidated e-invoices, highlighting the changes:
Non-Applicability of Consolidated e-Invoice in Malaysia: Updated Guidance
Dear Business Owners and Managers,
Recent developments have significantly altered the e-invoicing landscape in Malaysia.
This update reflects the temporary relaxation of e-invoice requirements announced by the Inland Revenue Board of Malaysia (HASIL) on 26 July 2024.
1. Overview of Consolidated e-Invoices
MAJOR CHANGE: For a six-month grace period from the mandatory implementation date, all businesses can now use consolidated e-invoices, regardless of industry or transaction type.
2. Industries Previously Prohibited from Using Consolidated e-Invoices
The following restrictions have been temporarily lifted for the six-month grace period:
a) Automotive Industry
b) Aviation Industry
c) Luxury Goods and Jewellery
d) Construction Industry
e) Wholesalers and Retailers of Construction Materials
f) Payment to Agents/Dealers/Distributors
g) Licensed Betting and Gaming
Example: A car dealership can now issue a monthly consolidated e-invoice for all vehicle sales during the grace period instead of individual e-invoices for each sale.
3. Key Considerations for Businesses
a) Flexibility in Description:
NEW: Businesses can use general descriptions in the “Product or Service Description” field.
Example: A construction company can use “July 2024 Construction Services” instead of detailing each project.
b) Buyer Requests:
NEW: Even if a buyer requests an individual e-invoice, sellers can disregard this request, issue a normal invoice, and include the transaction in a consolidated e-invoice.
Example: If a business customer requests an e-invoice for a specific purchase, the seller can still include this in their monthly consolidated e-invoice.
c) No Prosecution:
NEW: No legal action will be taken for non-compliance during the grace period, provided businesses adhere to consolidated e-invoice requirements.
d) System Configuration:
UPDATE: Ensure your invoicing system can handle both consolidated and individual e-invoices to prepare for the end of the grace period.
4. Potential Risks of Non-Compliance
During the grace period, risks are minimised.
However, businesses should prepare for full compliance after the six-month period ends.
5. Best Practices
NEW: Consider early adoption of full e-invoicing requirements to benefit from incentives.
Example: Implementing e-invoicing by the original deadline allows faster capital allowance claims on ICT equipment and software.
UPDATE: Use the grace period to test and refine your e-invoicing processes thoroughly.
UNCHANGED: Stay updated on any further changes to e-invoicing guidelines from IRBM.
Conclusion:
The six-month grace period provides significant flexibility for all businesses in Malaysia regarding e-invoicing.
While consolidated e-invoices are temporarily allowed for all industries, it’s very important to use this time to prepare for full implementation of individual e-invoices where required after the grace period ends.
Businesses should balance using the relaxed rules with preparing for stricter requirements in the future.
