What is a consolidated e-invoice and when can I use it?
A consolidated e-invoice sums up transactions for buyers who do not ask for an e-invoice, submitted within seven calendar days after month end. During the relaxation period (to 31 December 2027 for the smallest group) LHDN allows consolidation for all transactions.
A consolidated e-invoice is one e-invoice that totals many small sales, usually for a month.
Normal rule (Specific Guideline v4.9, section 3.6):
- If the buyer does not need an e-invoice, the seller gives a normal receipt.
- The seller may combine such sales and submit one consolidated e-invoice within seven calendar days after the month end.
- Some situations cannot be consolidated, including, from 1 January 2026, any single transaction above RM10,000, according to the guideline's list in section 3.7.
During the interim relaxation period (section 16):
- Consolidated e-invoices may be used for all activities and transactions, including those on the section 3.7 list.
- Consolidated self-billed e-invoices are allowed.
- The description field can be filled freely.
- The seller need not issue an individual e-invoice even if the buyer asks, provided it consolidates as required.
- LHDN will not prosecute under s.120 for non-compliance in this period if the consolidation conditions are met.
End date: relaxation for taxpayers up to RM5 million lasts until 31 December 2027, so plan to issue transaction-level e-invoices after that.
Note that LHDN's voluntary disclosure programme (7 July 2026 to 31 December 2027) has its own rule requiring a separate e-invoice for transactions above RM10,000.
Legal basis
- Income Tax Act 1967, s.120
- LHDN e-Invoice Specific Guideline v4.9, ss.3.6, 3.7, 16
Sources
Applies to 2026-2027 · Last reviewed 29 October 2026
General information for business owners, not legal, tax or professional advice. Rules change, so check the sources or ask a licensed professional before you act.
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