In many B2C businesses such as retail shops, restaurants, and hawker stalls, not all customers request an e-Invoice. For these transactions, businesses can continue issuing normal receipts or invoices as they do today. However, for customers who request an e-Invoice, you must issue one.
In our previous post, we explained how to issue an individual e-Invoice. In this post, we will guide you through the process of issuing a Consolidated E-Invoice via MyInvois Portal for sales where customers did not request an e-Invoice.
What is a Consolidated E-Invoice?
A consolidated e-Invoice is used to report monthly sales transactions where no individual e-Invoice was issued to customers.
✅ You must consolidate the sales of the month and submit the consolidated e-Invoice within 7 calendar days after the end of the month.
✅ Example: For March 2025 transactions, you must submit the consolidated e-Invoice before 7 April 2025.
💡 If your business is required to issue an e-Invoice for every transaction (e.g., construction industry, Automotive), you cannot use consolidated e-Invoice.
Step-by-Step Guide to Issuing a Consolidated E-Invoice
2. Start a New Consolidated E-Invoice
- Click “New Document”
- Click “Start“
3. Insert E-Invoice Code
- You can override the e-Invoice code if necessary, but LHDN recommends using the system-generated number.
- If you choose to override, you can use a format such as:
- “CONSOLIDATED/2025/FEB”
- “CONSOL/2502”
- “E-INVOICE-0225”
💡 This depends on your company’s documentation system.
- Click “Continue“
4. Fill in Buyer Information (General Public)
- Since a consolidated e-Invoice is not for a specific customer, you must use the following buyer details:
- ID Type : Choose “Identification Card No./BRN”
- Registration / NRIC / Passport No. : Enter “NA”
- TIN (Tax Identification Number) : Enter “EI00000000010”
- Press “Validate”, then enter:
- Name : “General Public”
- Address Line 1 : “NA”
💡 These details differ from a normal e-Invoice.
- Press “Continue” and proceed to next
5. Add Line Items – Consolidating Monthly Sales
This is the most technical part. You must sum up all transactions for the month where customers did not request an e-Invoice.
To help you better understand, let’s build a scenario. Assume you run a retail store selling clothes. Throughout February 2025, you issued multiple receipts to customers. Some customers requested an e-Invoice, while others were happy with the standard cash receipt.
Here’s a sample of issued receipts or invoices in February 2025.
Receipt No.
- INV10100 – INV10122 : ❌ No
- INV10123 : ✅ Yes
- INV10124 – INV10160 : ❌ No
- INV10161 – INV10164 : ✅ Yes
- INV10165 – INV10180 : ❌ No
- INV10181 : ✅ Yes
- INV10182 – INV10190 : ❌ No
The highlighted receipts already have an e-Invoice, so they must be excluded from the consolidated e-Invoice.
How to consolidate these receipts?
📌 Step 1: Identify which receipts already have an e-Invoice (✅ Yes) – These must be excluded from your consolidated submission.
📌 Step 2: The remaining receipts (❌ No) need to be grouped together based on their receipt number chain (continuous numbers).
6. Enter Consolidated Sales as Line Items
- Click “Add Line”
- Under Classification Code, choose “004 – Consolidated e-Invoice”
- INV10100 to INV10122 → Sum up total sales amount, set Quantity = 1
- Add the remaining receipts/invoices:
- INV10124 to INV10160 → Sum up total sales amount, set Quantity = 1
- INV10165 to INV10180 → Sum up total sales amount, set Quantity = 1
- INV10182 to INV10190 → Sum up total sales amount, set Quantity = 1
- Add the remaining receipts/invoices:
💡 You do NOT need to include receipts where an e-Invoice has already been issued.
The above demonstrates how I calculate the total amount of my invoices.
7. Press “Continue”
- Review the summary of receipts
- Ensure all figures match your sales records
8. Review & Submit the Consolidated E-Invoice
- Verify all details
- Click “Sign & Submit”
✅ A “Document Submitted!” message will appear, press on the code
9. Download & Review the Submitted E-Invoice
- Click on the generated e-Invoice code
- Print the document
- Review the Consolidated e-Invoice
Methods of Consolidation Allowed by LHDN
LHDN allows businesses to submit a consolidated e-Invoice using one or a combination of the following methods:
- Summarizing each receipt as a separate line item
- Grouping continuous receipt numbers into a single line item
- Branch-based submission, where branches submit consolidated e-Invoices for their location
Regardless of the method used, each receipt reference number must be included in the e-Invoice submission.
Why Does LHDN Require Consolidated E-Invoices?
The purpose of consolidated e-Invoicing is to allow LHDN to trace every single receipt issued by businesses.
- Prevents missing receipts – Businesses must ensure all receipts are recorded and reported accurately
- Easier for LHDN to audit – Your annual sales revenue must match your monthly e-Invoice reports
- Any discrepancies can be detected easily – If LHDN finds missing receipts, they can trace the issue by receipt number and month
💡 After e-Invoice implementation, businesses must handle accounts more carefully to ensure full compliance.
Final Thoughts – Should You Use Consolidated E-Invoice?
- If you run a business where most customers do not request an e-Invoice, consolidated e-Invoicing is a practical solution.
- Businesses must ensure all receipts are correctly recorded to prevent audit discrepancies.
- The 7-day submission deadline after month-end means businesses must keep track of sales efficiently.
📌 Stay tuned for more e-Invoice updates! In our next post, we will discuss Classification Codes in detail. 🚀