E-commerce has revolutionized the retail landscape globally, and Malaysia is no exception. The shift from traditional brick-and-mortar stores to online platforms has accelerated in recent years, driven by advancements in technology, changing consumer preferences, and the increasing availability of internet access. Malaysia's dynamic e-commerce market has been further fueled by the growing use of smartphones, secure digital payment solutions, and a young, tech-savvy population.

Despite the flexibility offered by consolidated e-Invoices, some activities still mandate the issuance of individual e-Invoices for each transaction. In these instances, consolidation is not allowed, and suppliers must adhere to the e-Invoice requirement on a per-transaction basis. This ensures transparency and accuracy for specific sectors and transaction types.