Consolidated e-invoices: the rules
When a buyer does not ask for an e-invoice, you give them a normal receipt. LHDN then lets you combine those sales into one consolidated e-invoice per month. This article covers who can do that, the deadline, and the exclusions.
How it works
- You give the buyer a normal receipt. It is not an e-invoice and is not sent to LHDN on its own.
- At month end, you combine all those sales into one consolidated e-invoice.
- The buyer on that document is the General Public TIN EI00000000010, and the lines use classification code 004 (Consolidated e-Invoice).
The deadline
Submit the consolidated e-invoice within 7 calendar days after the month ends. September sales are due by 7 October. The same deadline applies to consolidated self-billed e-invoices.
Sales you cannot consolidate
These need their own e-invoice with the buyer's details, every time:
| Industry or activity | What cannot be consolidated |
|---|---|
| All industries | Any single transaction above RM10,000 (since 1 January 2026) |
| Automotive | Sale of any motor vehicle |
| Aviation | Flight tickets and private charter |
| Construction | Construction contracts, as defined in the Income Tax (Construction Contracts) Regulations 2007 |
| Licensed betting and gaming | Pay-outs to winners (casino and gaming machine pay-outs are exempt until further notice) |
| Agents, dealers, distributors | Payments made to them |
| Electricity service providers | Distribution, supply or sale of electricity (since 1 January 2026) |
| Telecommunications | Postpaid plans, internet subscriptions and sale of devices (since 1 January 2026) |
Luxury goods and jewellery are listed too, but LHDN has put that on hold until details are released. Until then, consolidation is allowed for them.
During the interim relaxation period (until 31 December 2027 for turnover up to RM5 million), LHDN allows consolidation for all activities, including the list above. See Who must issue e-invoices.
Consolidated self-billed e-invoices
Self-billed e-invoices can only be consolidated for:
- transactions with individuals who are not conducting a business,
- interest paid to the public at large,
- insurance claim, compensation or benefit payments to individuals not in business or to government bodies, and
- self-billed transactions involving your own overseas branches or offices.
Foreign suppliers and agent commissions are filed one by one.
What envoice does
- Walk-in sales with no buyer details are kept as pending sales for the month. They are not filed one by one.
- On the Consolidated page, one click files the month's pending sales as one consolidated e-invoice with the General Public TIN and code 004.
- A sale above RM10,000 with no buyer details is blocked with this message: "e-Invoice is mandatory for transactions exceeding RM10,000 per LHDN. Please provide buyer details." A sale of exactly RM10,000 can still be consolidated.
- A sale entered for a past month is pooled into the month it happened, so each month gets its own consolidated e-invoice.
envoice does not know your industry. If you sell vehicles, flight tickets or anything else on the exclusion list, enter the buyer for every sale yourself.
Sources
- LHDN e-Invoice Specific Guideline, sections 3.6, 3.7 and 16