AYKS Management Services

📌Special Relief for Building Materials Businesses

New Rule Effective 1 January 2026:

Building materials [under 4th Schedule of the CIDB Act] wholesale and retail businesses can issue consolidated e-Invoices with these conditions:

• Individual e-Invoice required only if:
Transaction exceeds RM10,000, OR Buyer requests an e-Invoice

📌 Consolidated e-Invoice Flexibility During Transition

During the 12-month transition period (1 Jan - 31 Dec 2026), taxpayers can:

a) Issue consolidated e-Invoices for ALL ACTIVITIES and transactions

• Including industries/activities listed in Section 3.7 of e-Invoice Specific Guidelines

• Even when buyers request individual e-Invoices

b) Issue consolidated self-billed e-Invoices for ALL self-billing scenarios

• Covers all situations outlined in Section 8.3 of e-Invoice Specific Guidelines

• Any transaction description allowed in the "Product or Service Description" field

🚨🚨🚨
Extension of Relaxation Period, not delayed nor postponed E-Invoice Phase 4 (Year 2022 Sales 1m -5m)

Thank you to our valued clients, staff, and friends for the trust and support throughout the year. Best wishes for a joyful, healthy, and successful 2026! Here’s to new opportunities and moving forward together. Happy New Year! ✨