When should a business issue an individual e-Invoice instead of a consolidated e-Invoice?

A business should issue an individual e-Invoice when the transaction or buyer’s request falls within a category for which individual issuance is required under current LHDN/HASiL guidance. A consolidated e-Invoice should be used only when the transaction qualifies for consolidation and the applicable conditions are met.

Because the permitted cases can vary by transaction type and guidance updates, businesses should check the relevant section of the current Specific Guidelines before consolidating sales.

Key points

• Use an individual e-Invoice where the rules require one.
• Use consolidation only for eligible transactions.
• Check the treatment of transactions where the buyer requests an e-Invoice.
• Follow the applicable timing and submission requirements.
• Refer to the current Specific Guidelines before configuring consolidation rules.