Consolidated e-invoice in Malaysia: when and how
How suppliers can combine sales to buyers who do not ask for an e-invoice into one monthly document.
A consolidated e-invoice lets a supplier group transactions with buyers who do not require an individual e-invoice into one document. The LHDN Specific Guideline allows it on a monthly basis, and the document is to be submitted within seven calendar days after the end of the month. It is a submission to MyInvois, which 4invoices does not do. 4invoices can help you prepare the underlying invoices and totals.
- For buyers who do not request an individual e-invoice.
- Monthly, within seven calendar days after month end.
- Buyers can still ask for an individual e-invoice.
- Submitted to MyInvois by you or your system, not by 4invoices.
How it works
Keep a record of each transaction during the month, with date, amount and tax rate.
If a buyer asks for an e-invoice at the time of the sale, issue an individual e-invoice instead of including it in the consolidation.
After month end, total the remaining transactions by tax category and rate.
Submit the consolidated e-invoice to MyInvois within seven calendar days after month end, through the portal or a connected system.
Read the limits. The guideline sets conditions on what may be consolidated and these have been refined, so check the current version.
Legal framework
- LHDN (IRBM) e-Invoice Specific Guideline — consolidated e-invoice section.
- LHDN (IRBM) e-Invoice Guideline — general rules.
Frequently asked questions
Who can use a consolidated e-invoice?
Suppliers with transactions to buyers who do not require an individual e-invoice, typically retail-style sales. The guideline states the conditions.
What is the deadline?
According to the Specific Guideline, within seven calendar days after the end of the month.
Can a customer still ask for an e-invoice?
Yes. When the buyer requests it, the supplier issues an individual e-invoice.
Is a consolidated e-invoice used for self-billed transactions too?
The guideline has a similar consolidated approach for self-billed e-invoices, with the same monthly timing. See the self-billed page.
Does 4invoices submit consolidated e-invoices?
No. 4invoices does not connect to MyInvois and does not submit any document. It creates invoices with a tax rate per line, supports any currency with an exchange rate, and gives you a PDF. Its trial is free for 6 months without a card.