Consolidated e-Invoice Guide

What is a Consolidated e-Invoice?

A Consolidated e-Invoice allows suppliers to aggregate multiple transactions that do not require individual e-Invoices into a single submission to LHDN. This is primarily used for B2C small-value transactions.

Use Cases

  • Cash sales at retail outlets where customers do not need individual e-Invoices
  • High-volume small B2C transactions
  • Customers who have not provided complete BRN/TIN information

Per LHDN regulations, suppliers must submit consolidated e-Invoices within 7 calendar days after month-end.

Amount Limits

AIAccount provides customizable consolidated limit settings:

  • Default Limit: RM10,000 — transactions exceeding this amount cannot be included in a consolidated invoice
  • Set to 0: No limit — allows consolidated e-Invoices above RM10,000
  • Custom Message: You can modify the alert message shown when the limit is exceeded

To adjust the limit, go to E-Invoice Settings and modify the Consolidated e-Invoice Amount Limit.

Steps

  1. Go to the MY E-Invoice module and click the "Consolidated E-Invoice" tab
  2. Click "Add Consolidated E-Invoice"
  3. Select sales invoices that have not been sent as individual e-Invoices
  4. Click "Submit" — the system will consolidate and submit to LHDN

Consolidated Invoices Above RM10,000

If you need to submit a consolidated e-Invoice for transactions exceeding RM10,000:

  1. Go to the Manual E-Invoice tab and create a manual e-Invoice
  2. Set the Type of Document to Consolidated
  3. Manually fill in the amount and details, then submit
  4. Return to the Submitted tab and mark the individual invoices as Not Applicable to avoid duplicates

Reversing a Consolidated e-Invoice

If a customer requests an individual invoice after a consolidated e-Invoice has been submitted:

  1. First reverse the portion to be issued individually (to avoid duplicate LHDN submission)
  2. Go to Manual E-Invoice, create a manual e-Invoice with Type of Document set to Consolidated
  3. Enter the negative amount to reverse
  4. Then create a separate standard e-Invoice for that customer