Consolidated E-Invoice Explained for Online Sellers
How LHDN's consolidated e-invoice works for online stores: which sales qualify, which must be individual, the 1st-to-7th deadline, a worked example and FAQs.
A consolidated e-invoice lets an online store report a month of sales to LHDN in one submission instead of one e-invoice per order. It covers every order where the customer did not ask for an individual e-invoice. Used correctly, it is the reason e-invoicing stays manageable for a store with hundreds of orders a month.
What goes into a consolidated e-invoice
Every order from the previous month that does not already have a validated individual e-invoice. If a customer requested an e-invoice and submitted valid details, that order is reported on its own and must be left out of the consolidated figure, or it would be counted twice.
Customers who do not ask for an e-invoice get a normal receipt, as before. That receipt is not sent to LHDN. Their sales reach LHDN only through the consolidated e-invoice.
What must never be consolidated
Some transactions always need their own e-invoice, whether or not the customer asks. LHDN’s current list includes:
- any single transaction above RM10,000 (from 1 January 2026)
- the sale of motor vehicles
- airline tickets and private charter services
- construction work by a contractor under a construction contract
- payments to agents, dealers and distributors
- electricity supply by electricity service providers, from 1 January 2026
- postpaid plans, internet subscriptions and electronic devices sold by telecommunications providers, from 1 January 2026
Luxury goods and jewellery are also on the list, but LHDN has put that item on hold until it releases the details. Until then, those sellers can consolidate sales where the buyer does not ask for an e-invoice. If you sell in any of these categories, confirm with your tax adviser before relying on consolidation.
The relaxation period lifts these limits for now. During LHDN’s interim relaxation period, you may consolidate every transaction, including the ones above. For businesses with annual turnover or revenue of up to RM5 million, that period runs until 31 December 2027. Larger businesses are already past theirs.
The deadline: 1st to 7th of the next month
Submit the consolidated e-invoice for a month between the 1st and 7th of the following month. September’s sales, for example, are consolidated between 1 and 7 October. Plan it like payroll — a fixed task in the first week of every month. LHDN’s rule is seven calendar days after the month end, not working days, so the 7th is the deadline even when it falls on a weekend.
| Sales month | Submit between |
|---|---|
| January | 1 and 7 February |
| February | 1 and 7 March |
| March | 1 and 7 April |
| April | 1 and 7 May |
| May | 1 and 7 June |
| June | 1 and 7 July |
| July | 1 and 7 August |
| August | 1 and 7 September |
| September | 1 and 7 October |
| October | 1 and 7 November |
| November | 1 and 7 December |
| December | 1 and 7 January of the next year |
The relaxation period does not change this timing. LHDN still expects a consolidated e-invoice every month, not one at the end of the period.
What a consolidated e-invoice contains
Your side of the e-invoice is filled in as usual: your TIN, registration number, address and the other seller details. The buyer side is fixed, because there is no single buyer:
| Field | What to enter |
|---|---|
| Buyer’s name | General Public |
| Buyer’s TIN | EI00000000010 |
| Buyer’s registration or ID number | NA |
| Buyer’s address | NA |
| Buyer’s contact number | NA |
| Buyer’s SST registration number | NA |
| Description | The receipt or order number of every sale in the total |
LHDN’s code list also includes a classification code for this document: 004, Consolidated e-Invoice.
The description field is where per-order detail lives. LHDN accepts three layouts:
- One line per receipt, each showing its receipt number.
- One line per unbroken run of receipt numbers. When the numbering breaks, for example because an order was e-invoiced individually, the next run starts a new line.
- One consolidated e-invoice per branch or location, using either layout.
During the interim relaxation period, LHDN lets you put any information in the description, so a single total line is accepted. Keep your order list either way.
MyInvois also limits each submission to 100 e-invoices and 5MB, and each e-invoice to 300KB. If a month’s receipts do not fit, split them across several consolidated e-invoices.
Worked example: one month at a small online store
Example only. The store and all figures are illustrative.
A small online homeware store completes 400 orders worth RM60,000 in October. Fifteen customers asked for an e-invoice during the month, and one wholesale customer placed a single RM12,000 order.
| October orders | Orders | Value |
|---|---|---|
| All completed orders | 400 | RM60,000 |
| Less: requested and validated individual e-invoices | 15 | RM4,500 |
| Less: single order above RM10,000 | 1 | RM12,000 |
| Consolidated e-invoice | 384 | RM43,500 |
- The 15 requested orders stay out. Each already has its own validated e-invoice, so including them would report the same sales twice.
- The RM12,000 order gets its own e-invoice with the buyer’s details, because it is above RM10,000. During the interim relaxation period, the store could include it in the consolidated e-invoice instead.
- Between 1 and 7 November, the store submits one consolidated e-invoice for RM43,500 to “General Public”, buyer TIN EI00000000010, with the 384 order numbers in the description.
- It saves the October order list, showing each order’s e-invoice status, with its accounts.
How to prepare it
- Fetch the month’s orders and choose which order statuses count as completed sales.
- Download the order list. This is your bookkeeping record of exactly which orders make up the figure, including any that were e-invoiced individually and left out.
- Check the aggregated total. You can correct it before submitting if the sum is off — make sure the number you send LHDN is right.
- Submit, then allow time for validation. On some platforms this takes up to 30 minutes.
Refunds after the month closes
How you handle a refund depends on timing:
- Refunded within the same month, no individual e-invoice: the consolidated figure simply records the order at its final value — RM0 if it was fully refunded. Nothing extra to do.
- Refunded after you submitted the consolidated e-invoice: issue a refund note against that month’s consolidated e-invoice through the MyInvois portal, quoting the consolidated e-invoice’s unique identifier (UUID). LHDN’s FAQ confirms that adjustments can be made to consolidated e-invoices. Practice varies between companies, so check with your accounting team.
- Mistake in the submission itself: you can cancel within 72 hours and re-submit.
Can my accountant submit it instead?
Yes. Many businesses let their accounting software or their accountant submit the consolidated e-invoice through MyTax. In that case, give them the downloaded order list with each order’s e-invoice status, so they can exclude orders that already have individual e-invoices — and skip the final submit step in the store app. Our MyInvois Portal guide shows how to give your accountant access without sharing your own login.
Quick reference
| Question | Answer |
|---|---|
| What is included? | Orders without a validated individual e-invoice |
| What is excluded? | Individually requested orders, and transactions LHDN requires individually |
| When? | 1st–7th of the following month |
| Who is the buyer? | “General Public”, TIN EI00000000010 |
| What to keep? | The downloaded order list |
| Fix a mistake? | Cancel within 72 hours and re-submit |
Our e-invoice integrations for Shopify, WooCommerce, OpenCart, and Shopline include the consolidated e-invoice flow, and the e-invoicing checklist covers everything else a store needs in place.
Frequently asked questions
Do I send the consolidated e-invoice to my customers?
No. Once it is validated, LHDN notifies only you. It is your proof of income, so you do not need to share it, and no customer can reject it. Customers keep their normal receipts.
Can a customer ask for an e-invoice after the month ends?
LHDN says buyers should ask within the month of the purchase, which gives you a cut-off for consolidation. In LHDN’s own example, a seller declines a request made on 1 October for a September purchase, after September’s sales were consolidated.
Can I split a month into several consolidated e-invoices?
Yes. You can submit one per branch or location, and you can split the receipts to stay within MyInvois limits of 100 e-invoices or 5MB per submission and 300KB per e-invoice.
What if I find a mistake after 72 hours?
You can no longer cancel it. Issue a credit note, debit note or refund note that quotes the consolidated e-invoice’s unique identifier. LHDN sets no time limit for these adjustments.
Does the relaxation period change anything?
Yes, for businesses with turnover of up to RM5 million, until 31 December 2027. You may consolidate every transaction, put any information in the description, and skip individual e-invoices even when customers ask, as long as you consolidate those sales. You must still submit every month.
Do I need a consolidated e-invoice if my turnover is below RM3 million?
No. Businesses with annual turnover or revenue below RM3 million are currently exempt from e-invoicing. The exemption does not apply if a corporate shareholder, holding company, related company or joint venture has turnover of RM3 million or more. Our e-invoice guide for 2027 covers the phases and the exemption.
Sources: LHDN, e-Invoice Guideline (Version 4.8), e-Invoice Specific Guideline (Version 4.9) and e-Invoice FAQ (updated 4 September 2026), and the MyInvois SDK classification codes, checked October 2026.