I am in the interim (grace) period, but I forgot to issue consolidated e-Invoices for Month 1 to Month 4. I still have 2 months left before the grace period ends. What should I do?

You must immediately issue the missed consolidated e-Invoices for Month 1 to Month 4, each as a separate monthly consolidated e-Invoice, and continue issuing the remaining months on time. You cannot wait until the end of the grace period or combine multiple months into one submission.

For example:

- Mandatory e-Invoice implementation date: 1 July 2025

- Interim (grace) period: July–December 2025 (6 months)

- Consolidated e-Invoices not issued for:

1. July

2. August

3. September

4. October

Error discovered in: November 2025

Correct action:

Issue four separate consolidated e-Invoices:

1. One for July

2. One for August

3. One for September

4. One for October

Continue issuing consolidated e-Invoices on time for:

1. November

2. December

❌ Do not combine multiple months into one consolidated e-Invoice

❌ Do not wait until the end of the grace period