Consolidated e-Invoice in Malaysia: the monthly routine, step by step
Written by the Lejar team
A consolidated e-Invoice lets you batch all the sales where the buyer did not ask for an e-invoice into one monthly submission to LHDN, instead of issuing an e-invoice per receipt. The rules below are verified against the IRBM e-Invoice Specific Guideline version 4.8, published 7 July 2026, and the LHDN General FAQ updated 5 May 2026, current as of 19 July 2026.
What is a consolidated e-Invoice?
When a buyer does not need an e-invoice, you do not have to issue one per transaction. The Specific Guideline (section 3.6) lets you aggregate those transactions each month and submit one consolidated e-Invoice to LHDN covering all of them. You still give customers a normal receipt at the point of sale; the consolidated e-Invoice is the tax-record layer that goes to LHDN, not something the customer sees.
The deadline: within 7 calendar days after month end
The consolidated e-Invoice for a month must be submitted within seven calendar days after the month ends. So the consolidated e-Invoice for July sales is due by 7 August. That seven-day window is the whole compliance rhythm: close the month, aggregate the no-e-invoice sales, submit.
What goes in the buyer fields
| Field | What to enter |
|---|---|
| Buyer's name | General Public |
| Buyer's TIN | EI00000000010 |
| Buyer's registration / ID / passport number | NA |
| Buyer's address | NA |
| Buyer's contact number | NA |
| Buyer's SST registration number | NA |
In the description field you list the receipts or statement references the consolidated e-Invoice covers, which is also all the description field needs during the relaxation period.
Who cannot consolidate
Certain activities must issue an individual e-invoice for every transaction and cannot use consolidation at all (Specific Guideline section 3.7, Table 3.6):
- Automotive: the sale of any motor vehicle.
- Aviation: sale of flight tickets and private charter.
- Construction: contractors undertaking construction contracts as defined in the Income Tax (Construction Contracts) Regulations 2007.
- Licensed betting and gaming: pay-outs to winners need individual e-invoices. Separately, LHDN exempts casino and gaming-machine pay-outs from e-invoicing entirely until further notice.
- Payments to agents, dealers, or distributors under Section 83A(4) of the Income Tax Act 1967.
- Electricity providers, and telecommunication postpaid, internet subscription, and device sales, all from 1 January 2026.
- All industries: any single transaction with a value exceeding RM10,000, from 1 January 2026. A sale above that line needs its own individual e-invoice even if the buyer did not ask for one.
- Luxury goods and jewellery is listed too, but that restriction is on hold: LHDN allows consolidation there until the detailed rules are released.
The relaxation period overrides the restrictions, for now
During your revenue band's relaxation period, you may issue a consolidated e-Invoice for all activities and transactions, including the restricted industries above, with any text in the description field, and you may decline requests for individual e-invoices (Specific Guideline section 16.2). For businesses with turnover up to RM5 million, that relaxation runs until 31 December 2027. Once your relaxation period ends, the restrictions in the section above take over.
How do you actually submit one?
Through the free MyInvois Portal, individually or by spreadsheet batch upload, or through accounting software connected to the MyInvois API. LHDN caps a submission at 5MB, 100 e-invoices per submission, and 300KB per e-invoice (General FAQ Q115, 5 May 2026), which a normal monthly consolidated e-Invoice sits well within. If the MyInvois system is down, you get 72 hours to submit once it is back up (General FAQ Q123).
How will Lejar handle consolidated e-Invoices?
Lejar already keeps the per-transaction records a consolidated e-Invoice aggregates, and MyInvois e-invoicing support is in development and will be free on every plan when it ships. Until then, the practical path is the MyInvois Portal flow above, with Lejar as the ledger the numbers come from.
Frequently asked questions
When is a consolidated e-invoice due?
Within seven calendar days after the end of the month it covers. The consolidated e-Invoice for July is due by 7 August.
What TIN do I use for a consolidated e-invoice?
The general TIN EI00000000010, with the buyer's name as General Public and NA in the registration, address, contact, and SST fields.
Can I issue a consolidated e-invoice for a sale above RM10,000?
No. From 1 January 2026, any single transaction with a value exceeding RM10,000 requires its own individual e-invoice, in every industry. During the relaxation period, which runs until 31 December 2027 for businesses with turnover up to RM5 million, this restriction is lifted provided the consolidated e-invoice conditions are met.
Do my customers see the consolidated e-invoice?
No. Customers get your normal receipt at the point of sale. The consolidated e-Invoice is submitted to LHDN as the tax record for the transactions where nobody asked for an individual e-invoice.
Which industries cannot use consolidated e-invoices?
Automotive vehicle sales, flight tickets and private charter, construction contractors, betting and gaming pay-outs, payments to agents, dealers, or distributors, electricity, and telco postpaid, internet, and device sales. Plus any single transaction exceeding RM10,000 in any industry. The luxury goods restriction is on hold until LHDN releases details.