Consolidated e-invoice for B2C sales: how it works
Updated 15 August 2026
Short answer
For B2C sales where the buyer does not request an individual e-invoice, you do not issue one per transaction. Instead you accumulate the sales and submit a single consolidated e-invoice to LHDN within seven days after the end of the month.
What a consolidated e-invoice is
Most retail customers never ask for a formal invoice. Requiring one validated e-invoice per till receipt would be impractical, so LHDN allows those B2C sales to be consolidated: you group a period of receipts and submit them together as one e-invoice, rather than one document per sale.
The deadline
A consolidated e-invoice is submitted within seven calendar days after the end of each month. In practice you accumulate the month's B2C sales, then file the single consolidated document in that window.
Which buyer details are used
Because the individual buyers are members of the general public, the consolidated e-invoice uses LHDN's general-public buyer details rather than a real customer TIN. Each receipt is carried as a line or summarised, so the totals still reconcile.
The RM10,000 limit (from 1 January 2026)
From 1 January 2026, a single transaction above RM10,000 can no longer be rolled into a consolidated e-invoice. It must be issued as an individual e-invoice with the buyer's details, even in a retail setting. Sales at or below RM10,000 can still be consolidated as normal.
Activities that cannot be consolidated
LHDN excludes certain activities from consolidation, meaning an individual e-invoice must be issued for each transaction. These commonly include motor vehicles, aviation, luxury goods and jewellery, construction, and licensed betting and gaming. Check LHDN's current guideline for the exact list that applies to your industry.
Doing it without the manual work
The hard part is accumulating every B2C sale accurately across the month and filing one clean consolidated document on time, across every outlet. envoice accumulates your daily B2C sales automatically and submits the consolidated e-invoice at month-end, with multi-outlet totals on one screen.
Frequently asked questions
What is a consolidated e-invoice?
It is a single e-invoice that groups many B2C retail sales where the buyers did not request individual e-invoices, submitted together instead of one document per transaction.
What is the deadline to submit a consolidated e-invoice?
Within seven calendar days after the end of the month. You accumulate the month's B2C sales and file the single consolidated document in that window.
Which buyer TIN is used for the general public?
Consolidated e-invoices use LHDN's general-public buyer details rather than a real customer TIN, because the individual buyers are members of the public.
Can a customer still ask for a full e-invoice?
Yes. If a buyer requests an individual e-invoice with their own details, you issue that one separately and exclude it from the consolidated batch.
Which businesses cannot use consolidation?
LHDN excludes certain activities from consolidation, commonly including motor vehicles, aviation, luxury goods and jewellery, construction, and licensed betting and gaming. Those must issue an individual e-invoice per transaction.