Consolidated or individual e-invoice: which one applies?
Updated 18 October 2026
Short answer
Issue an individual e-invoice when the buyer asks for one and gives their details, when a single sale is above RM10,000, or when your industry is on LHDN's list of activities that cannot be consolidated. Every other sale to a buyer who does not ask can go into one consolidated e-invoice per month, submitted within 7 calendar days after the month ends.
The decision, sale by sale
| Situation | Which e-invoice |
|---|---|
| The buyer asks for an e-invoice and gives their TIN and details | Individual, in the buyer's name |
| A walk-in buyer who does not ask, sale of RM10,000 or less | Consolidated (monthly) |
| Any single sale above RM10,000 (since 1 January 2026) | Individual, with the buyer's details |
| A sale of exactly RM10,000 with no buyer details | Consolidated is still allowed |
| Motor vehicles, flight tickets, construction contracts, payments to agents, dealers and distributors, betting and gaming pay-outs | Individual, every time |
| Electricity supply, telecom postpaid plans, internet subscriptions and device sales (since 1 January 2026) | Individual, every time |
Luxury goods and jewellery are on LHDN's exclusion list too, but LHDN has put that on hold until details are released, so consolidation is allowed for them for now.
What is different on each document
| Individual e-invoice | Consolidated e-invoice | |
|---|---|---|
| Buyer | The real buyer's TIN, ID, name and address | The general public TIN EI00000000010, ID NA |
| Classification code | The item's real classification | 004 (Consolidated e-Invoice) |
| When it is filed | For the sale itself | Within 7 calendar days after the month ends |
| Who can use it | The buyer, as their own e-invoice | Nobody individually: it covers the general public |
The relaxation period changes the rules for now
Until 31 December 2027, for businesses with turnover up to RM5 million, LHDN's interim relaxation lets you consolidate all transactions, including the excluded industries, put any description on the consolidated e-invoice, and decline a buyer's request for an individual e-invoice, as long as you file the consolidated one. The RM10,000 rule and the exclusions apply in full once the relaxation ends.
When a walk-in buyer asks later
A sale first recorded as a walk-in can still become an individual e-invoice. If the month has not been consolidated yet, the sale simply leaves the batch. If it is already inside a validated consolidated e-invoice, a credit note is issued against the consolidated e-invoice and a new individual e-invoice is issued to the buyer, so the sale is not reported twice. See how buyers request an e-invoice.
How envoice applies it
- Sales recorded as walk-in or general public are held for the month and filed together as one consolidated e-invoice with the general public TIN and code 004.
- On the 1st of each month envoice files the previous month's consolidated e-invoice for you, well inside the 7-day deadline, and emails the shop owner the result. You can switch this off and file by hand.
- A sale above RM10,000 with no buyer details is blocked until you add the buyer.
- envoice does not know your industry. If you sell vehicles, flight tickets or anything else on the exclusion list, enter the buyer on every sale.
Frequently asked questions
When must I issue an individual e-invoice instead of a consolidated one?
When the buyer asks for one and gives their details, when a single sale is above RM10,000, or when the sale is in an activity LHDN excludes from consolidation, such as motor vehicles, flight tickets or construction contracts.
Can a sale of exactly RM10,000 be consolidated?
Yes. The rule applies to a single transaction above RM10,000. A sale of RM10,000 or less with no buyer details can still go into the consolidated e-invoice.
What is the deadline for a consolidated e-invoice?
Within 7 calendar days after the month ends. September sales are due by 7 October.
Which buyer TIN goes on a consolidated e-invoice?
The general public TIN EI00000000010, with the ID type and number set to NA, and classification code 004 on the lines.
Can I consolidate everything during the relaxation period?
Yes, until 31 December 2027 for businesses with turnover up to RM5 million, LHDN allows consolidation for all transactions, including excluded industries, as long as you file the consolidated e-invoices.