What is a consolidated e-Invoice in Malaysia?
Table of Contents
A consolidated e-Invoice is a document used to report eligible transactions together under the conditions set out in LHDN/HASiL guidance. It can allow a supplier to consolidate qualifying transactions rather than issue a separate e-Invoice for every individual transaction, where the rules permit this approach.
Consolidation is not permitted for every transaction. Businesses must check whether a specific transaction requires an individual e-Invoice and follow the relevant timelines and data requirements.
Key points
- Consolidation is allowed only where the rules permit it.
- It can cover eligible transactions within the prescribed conditions.
- Some transactions require an individual e-Invoice.
- Follow the applicable submission timeline and required details.
- Check the current Specific Guidelines for the relevant transaction category.
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