Consolidated E-Invoice
Effortless invoicing—buyers generate invoices for suppliers, ensuring accuracy and compliance.
What is Consolidated E-Invoice?
Consolidated e-invoicing offers a smarter way to manage high-frequency, low-value transactions.
Instead of issuing individual e-invoices, suppliers can provide regular receipts and submit a single consolidated e-invoice to IRBM on a monthly basis — reducing admin work while staying compliant.

Streamlines invoicing for small, frequent transactions

Reduces paperwork when dealing with walk-in customers or small businesses

Ensures compliance with IRBM’s e-invoicing mandate effortlessly
Who Can Apply and Who Cannot?
Qualified
The reigning rulers and leaders
Former rulers and leaders
The spouse of the reigning ruler
The spouse of the former ruler
Consulates and diplomats, consular officers, and consulate staff
Buyers who do not require an e-Invoice
Unqualified
Automotive industry
Aviation industry
Luxury goods and jewelry
Construction industry
Wholesale and retail of building materials
Licensed betting and gaming industry
Payments to agents, dealers, or distributors
How to Submit a Consolidated E-Invoice?
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The system will automatically retrieve customer information from the details preset in Maintain Customer. You can also modify the customer details directly here
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Item Classification will automatically retrieve data from Maintain Item, and you can also modify it here
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Submission Type must be set to Consolidate (You can also preset this in Maintain Customer)
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For TIN Number, select EI00000000010 General Public
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In Invoice Browser under MyInvois, click the dropdown arrow to display the list
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Select Consolidate E-Invoice to proceed with submission
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You can filter the date for the Consolidated E-Invoice you want to submit
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For regular E-Invoices that have not yet been submitted to LHDN, you can also select them here and submit them as a Consolidated E-Invoice
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Click "Next" to proceed to the next step
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The system will display the details of all invoices, preparing them for submission as a Consolidated E-Invoice
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Click "Submit" to submit the Consolidated E-Invoice to LHDN
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After submitting the Consolidated E-Invoice, you will see the Consolidate Running Number generated by LHDN
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Once an invoice has been submitted as a Consolidated E-Invoice, the Invoice Browser will display its E-Invoice Submission as "Consolidate"
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