What Is a Consolidated e-Invoice?

A consolidated e-Invoice is a single electronic invoice summarizing multiple transactions made within a specific period—typically a month—especially when individual e-Invoices are not required by the buyer. This method is ideal for high-volume, low-value transactions in sectors like retail, hospitality, and e-commerce.

consolidated e invoice

What Should a Consolidated e-Invoice Contain?

A valid consolidated e-Invoice must include:

  • Buyer Info: Use “General Public” and TIN “EI00000000010”.
  • Invoice Description: Reference numbers of individual receipts.
  • Total Amount: Sum of all transactions.
  • Submission Deadline: Within 7 calendar days after month-end.

When Can Businesses Use Consolidated e-Invoices?

Businesses may issue consolidated e-Invoices only when buyers do not request individual invoices. This is typical in B2C transactions. During the interim relaxation period, all industries may temporarily use consolidated e-Invoices more broadly.

Excluded Transactions and Industries

Certain industries and transactions are excluded from using consolidated e-Invoices:

Industries Excluded:

  • Automotive
  • Aviation
  • Construction
  • Luxury goods
  • Utilities
  • Financial institutions
  • Government-related
  • Export of goods

Transaction Criteria:

  • Transactions above RM10,000 per invoice (effective 1 Jan 2026)
  • B2B transactions requiring validated e-invoices

Consolidated e-Invoice Quick Reference

Aspect

Details

Definition

A single e-Invoice that aggregates multiple transactions over a month where individual e-Invoices were not requested (mainly B2C).

Purpose

Simplifies reporting for high-volume, small-value transactions (e.g. retail, F&B, hospitality).

Buyer Details

  • Buyer name: “General Public”
  • Buyer TIN: EI00000000010
  • Other buyer fields: “NA”

Content Requirements

  • Monthly period covered
  • Goods/services summary
  • Receipt numbers (individual or grouped)
  • Totals (amounts, tax)
  • “Consolidated e-Invoice” classification
  • Per branch submission

Submission Timeline

Within 7 calendar days after month-end

When Allowed

  • Buyer does not request individual e-Invoice
  • Monthly aggregation of receipts
  • More flexibility during 6-month grace period

When NOT Allowed

  • If buyer requests individual e-Invoice
  • Transactions above RM10,000 (from Jan 2026)
  • Certain industries (see below)

Industries Excluded (from 1 Jan 2026)

  • Electricity providers
  • Telecoms (postpaid, internet, devices)
  • Automotive (motor vehicle sales)
  • Aviation (tickets, private charters)
  • Construction contractors
  • Construction material wholesalers/retailers
  • Luxury goods & jewellery

Special Cases

  • Limited use for self-billed e-Invoices (e.g. payments to individuals, insurance benefits)
  • One consolidated e-Invoice per outlet

Simplify e-Invoicing with Cloud Accounting Tools

Managing and submitting consolidated e-Invoices is much easier with cloud accounting platforms like Bukku and Xero. These tools:

  • Automatically track and compile monthly transactions
  • Generate compliant e-Invoices with required details
  • Integrate with LHDN’s MyInvois Portal
  • Reduce manual errors and save time

Whether you’re a small business or a growing enterprise, cloud accounting solutions streamline your e-Invoicing workflow and ensure compliance with LHDN regulations.

Need Help Getting Started?

If you’re unsure how to implement consolidated e-Invoicing or want to integrate Bukku or Xero into your business, contact us today. Our team is ready to guide you through setup, compliance, and automation.