What is Consolidated e-Invoice and what is the process of issuing Consolidated e-Invoice?

As stated in Section 3 of the e-Invoice Specific Guideline published by IRBM on 28/10/2023, upon implementation of e-Invoice, Suppliers are required to issue e-Invoice for all of its transactions. However, certain Buyers, particularly end consumers and certain businesses, may not require an e-Invoice as proof of expense.
To assist the Suppliers in complying with e-Invoice requirements and to reduce the burden to both Suppliers and Buyers, the IRBM allows the Suppliers to consolidate the transactions with Buyers (who do not require an e-Invoice) into a consolidated e-Invoice on a monthly basis.
The process will be, first, Supplier to distinguish whether the Buyer requires an e-Invoice or not, then if the Buyer does not require an e-Invoice, the Supplier will issue a normal receipt/ bill/ invoice to the Buyer (same as current business practice). However, such receipt/ bill/ invoice would not be required to be submitted for IRBM’s validation as these documents are not e-Invoices.
Then, Supplier will be allowed to aggregate transactions with Buyers who do not require an e-Invoice on a monthly basis and submit a consolidated e-Invoice to IRBM, within seven (7) calendar days after the month end.
Refer further details in the e-Invoice Specific Guideline on how to fill the Buyer’s information in the consolidated e-Invoice.