Consolidated e-invoice for B2C sales: how it works
Updated 18 October 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 TIN EI00000000010 rather than a real customer TIN, and its lines carry classification code 004 (Consolidated e-Invoice). Each receipt is carried as a line or summarised, so the totals still reconcile. Get the buyer wrong and LHDN rejects it: see errors ERR250 and ERR245.
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: sale of motor vehicles, flight tickets and private charter, construction contracts, pay-outs to licensed betting and gaming winners, payments to agents, dealers and distributors, and, since 1 January 2026, electricity supply and telecom postpaid plans, internet subscriptions and device sales. Luxury goods and jewellery are listed too, but LHDN has put that on hold until details are released. Check LHDN's current guideline for the exact list that applies to your industry, and see consolidated or individual: which one applies.
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. envoice holds walk-in sales for the month and, on the 1st of the next month, files the consolidated e-invoice for you and emails the shop owner the result. If LHDN rejects it, the sales stay pending and envoice tries again the next day. You can switch auto-filing off and submit in one click instead.
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?
The general public TIN EI00000000010, with the ID type and number set to NA, 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, including motor vehicles, flight tickets, construction contracts, betting and gaming pay-outs, payments to agents, dealers and distributors, electricity supply and telecom postpaid and internet plans. Those must issue an individual e-invoice per transaction once the interim relaxation period ends.