In order to generate consolidated e-Invoice of B2C invoices and submit to IRBM, how to differentiate B2C customers/invoices in D365?

There is no requirement to differentiate B2B and B2C invoices.  As per IRBM’s e-Invoice Specific Guideline, the Buyer who does not require e-Invoice, the Supplier may issue a normal invoice to such Buyer, then aggregate them and submit with a consolidated e-Invoice within 7 calendar days from end of month.  Hence, we shall have an option or indicator in D365 to differentiate which invoice to be aggregated.  This should be a new and customized function in D365.