Interim Relaxation Period Malaysia
An interim relaxation is a temporary transition arrangement for eligible taxpayers. For the relevant band up to RM5 million, the current Specific Guideline provides relaxation until 31 December 2027.
An interim relaxation is a temporary transition arrangement for eligible taxpayers. For the relevant band up to RM5 million, the current Specific Guideline provides relaxation until 31 December 2027. During this period, specified concessions include consolidated e-Invoices, consolidated self-billed e-Invoices, and flexibility in product or service descriptions. Penalty relief applies only under the stated conditions. Full enforcement for the relevant band is scheduled from 1 January 2028. Check Table 16.1 of the latest Specific Guideline for scope and eligibility.
Related terms
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Compliance PhasesThe implementation timeline sets out the original dates when taxpayer groups had to begin e-Invoicing, based on annual turnover or revenue. The rollout began on 1 August 2024 and continued through 2025 and 1 January 2026.
Facturation Électronique Obligatoire 2026
Compliance PhasesThe 1 September 2026 go-live milestone of France's e-invoicing reform, from which every VAT-registered business must be able to receive electronic invoices and large enterprises and ETIs must issue them.
Fawtara Rollout Checker
Compliance PhasesOTA tool to confirm which rollout phase a taxpayer falls into via VATIN
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