Malaysia’s e-invoicing mandate for B2C transactions is effective from 1st August 2024, and requires businesses to issue electronic invoices for all sales to individual consumers. For companies handling numerous low-value transactions which are common in retail, e-commerce, and hospitality, having to issue individual e-invoices for every sale can be time-consuming and administratively burdensome. Consolidated e-invoicing addresses this challenge by allowing suppliers to aggregate multiple small-value sales into a single monthly e-invoice, simplifying compliance with the IRBM’s regulations while maintaining accurate records for tax purposes. This blog explores how consolidated e-invoicing works in Malaysia, its key components, and practical guidelines for businesses to streamline B2C tax reporting.
Key Takeaways
Simplifies B2C Tax Compliance:
Consolidated e-invoicing allows businesses to combine multiple small-value B2C transactions into a single monthly e-invoice, reducing administrative work and ensuring IRBM compliance.
Submission Timeline:
Businesses must submit their consolidated e-invoices within seven calendar days after month-end, covering all relevant transactions from the previous month.
Exclusions Apply:
Consolidated e-invoicing cannot be used for B2B transactions, transactions above RM10,000, or excluded industries. The RM10,000 threshold applies from 1 January 2026.
6-Month Transition Period:
IRBM provides a 6-month grace period where penalties are waived under Section 120 of the Income Tax Act 1967. Reporting is still required, but late or incomplete submissions won’t trigger fines.
FastLane Group Support:
FastLane Group assists businesses in implementing MyInvois integration, ensuring accurate record-keeping, timely submissions, and compliance with Malaysia’s e-invoicing regulations.
What Is Consolidated e-Invoicing?
Consolidated e-invoicing in Malaysia is a mechanism that allows businesses to combine multiple small-value B2C transactions into a single monthly e-invoice, instead of issuing individual e-invoices for each sale. Its primary purpose is to reduce administrative burdens, streamline compliance with the IRBM’s e-invoicing mandate, and simplify reporting for businesses dealing with numerous low-value sales.
The main difference between standard e-invoices and consolidated e-invoices lies in their issuance process. Standard e-invoices are issued per transaction and require buyer-specific details, such as full name, TIN, and contact information. In contrast, consolidated e-invoices aggregate multiple sales to buyers who do not request individual e-invoices, using generic buyer information—commonly “General Public” with a designated TIN—while still ensuring accurate reporting to the IRBM.
Consolidated e-invoicing is particularly beneficial for sectors handling high-volume, low-value B2C transactions. Retail stores, e-commerce platforms, hospitality providers, and other consumer-facing businesses can significantly reduce paperwork and simplify tax compliance, allowing them to focus more on operations and customer service while staying fully aligned with Malaysian e-invoicing regulations.
Learn: Updated Malaysia E-Invoice Guidelines In 2025
B2C E-Invoicing Scenarios
In Malaysia, B2C e-invoicing requires suppliers to follow specific procedures depending on whether the buyer requests an e-invoice.
Scenario 1: Buyer Requests an E-Invoice
When a buyer requests an e-invoice, the supplier must collect the buyer’s full details—including name, TIN, address, and contact information and issue the e-invoice accordingly. This can be done directly through the MyInvois Portal or via API integration. Each e-invoice issued in this scenario serves as proof of income for the supplier and proof of expense for the buyer, ensuring compliance with IRBM regulations.
Scenario 2: Buyer Does Not Request an E-Invoice
If a buyer does not request an e-invoice, the supplier can issue a normal receipt at the point of sale. These receipts are then consolidated into a single monthly e-invoice at the end of the month. The consolidated e-invoice uses generic buyer information, typically “General Public” with a designated TIN, and must be submitted to the IRBM within seven calendar days after month-end. This approach reduces administrative workload while maintaining compliance.
Following buyer requests accurately is crucial for compliance. If a buyer later requests an e-invoice for a transaction within the same month, the supplier must issue it before including the transaction in the consolidated e-invoice. Requests made after the month has ended may not be accommodated if the consolidated e-invoice has already been submitted. Adhering to these rules ensures businesses meet Malaysian e-invoicing requirements while minimizing risks of non-compliance.
Key Components of Consolidated e-Invoices
Consolidated e-invoices streamline B2C tax compliance by allowing suppliers to aggregate multiple small-value transactions into a single monthly submission. Understanding the key components ensures proper adherence to the IRBM requirements.
Normal Receipts for Non-Requesting Buyers
For buyers who do not request an e-invoice, suppliers can issue standard receipts at the point of sale. These receipts are collected throughout the month and compiled into one consolidated e-invoice. This approach reduces administrative work while maintaining proper tax records.
Submission Timeline
All consolidated e-invoices must be submitted to the IRBM within seven calendar days after the end of each month. Timely submission ensures that all B2C transactions from the previous month are accurately reported for tax purposes.
Aggregation Methods
The IRBM provides flexible options for aggregating transactions into a consolidated e-invoice:
- Listing Each Receipt Individually – Businesses may list each receipt, group continuous receipt numbers, or issue branch-specific consolidated invoices. These are the only accepted aggregation methods under IRBM.
- Grouping Continuous Receipt Numbers – Receipts with consecutive numbers can be combined into a single line item; a break in the sequence starts a new line item.
- Branch/Location-Specific Invoicing – Businesses with multiple branches or locations can issue separate consolidated e-invoices for each branch, using either of the above methods.
System Limitations
To ensure optimal performance of Malaysia’s MyInvois platform, suppliers must observe the following system limits:
MyInvois system limits: max 5 MB per file, max 100 e-invoices per submission, max 300 KB per invoice. These are technical constraints — larger volumes must be split into multiple submissions.
By following these components, businesses can efficiently manage low-value B2C transactions while remaining fully compliant with Malaysia’s e-invoicing mandate.
Learn: Self-Billed E-Invoice Malaysia: Requirements, Process & Examples
Consolidated Self-Billed E-Invoices
Consolidated self-billed e-invoices are a specialized feature of Malaysia’s e-invoicing framework, designed to simplify reporting for certain types of transactions where the recipient is not a typical business buyer. Unlike standard consolidated e-invoices, self-billed consolidation applies only under specific circumstances.
Overview and Exceptions
Self-billed e-invoices can only be consolidated in limited cases — e.g., interest payments to the public, insurance claim payouts, or compensation to non-business individuals — following IRBM’s specific list of eligible scenarios.
Timing for Submission
The submission timeline for consolidated self-billed e-invoices aligns with that of standard consolidated e-invoices. Suppliers must submit the consolidated self-billed e-invoice within seven calendar days after the end of each month, covering all applicable transactions during the previous month.
Examples of Eligible Transactions
Some common examples of transactions eligible for consolidated self-billed e-invoicing include:
- Monthly interest payments to depositors or public bondholders.
- Insurance claim payouts to individual policyholders.
- Compensation or benefit payments made by organizations to non-business recipients.
By consolidating these self-billed e-invoices, businesses and institutions can streamline reporting, reduce repetitive submissions, and ensure proper compliance with the IRBM’s e-invoicing mandate.
Learn: How To Submit Consolidated e-Invoice Via MyInvois Portal In Malaysia
Validation and Notifications
Once a supplier submits a consolidated e-invoice to the Inland Revenue Board of Malaysia (IRBM) via the MyInvois system, the e-invoice undergoes a validation process to ensure all details comply with regulatory requirements.
Upon successful validation:
- Suppliers receive a notification confirming that the consolidated e-invoice has been approved.
- Buyers are not notified, as consolidated e-invoices represent aggregated transactions for the general public rather than individual buyers.
- The validated e-invoice serves as official proof of income for the supplier, which is critical for accurate tax reporting and audit purposes.
This validation process ensures transparency, compliance, and proper recognition of revenue under Malaysia’s e-invoicing framework.
Handling Post-Transaction E-Invoice Requests
Occasionally, a buyer may request an e-invoice after initially opting not to receive one. Malaysia’s e-invoicing rules provide clear guidelines for such scenarios:
- If the request occurs within the same month as the original transaction, the supplier must issue an e-invoice for that transaction before consolidating monthly receipts into a consolidated e-invoice.
- If the request is made after the month-end, and the consolidated e-invoice has already been submitted to the IRBM, the supplier may refuse the request, as the individual receipts have already been aggregated.
Adhering to these rules ensures suppliers remain compliant while maintaining accurate records for both tax reporting and potential buyer claims. Proper record-keeping and timely submission remain essential responsibilities for all suppliers using consolidated e-invoices.
Supplier Responsibilities
Suppliers who choose to issue consolidated e-invoices in Malaysia must adhere to strict responsibilities to ensure compliance with IRBM regulations:
- Accurate Record-Keeping: All individual transaction details and receipts must be precisely recorded and compiled. This ensures that the consolidated e-invoice reflects the correct total of sales for the month.
- Timely Submission: Consolidated e-invoices must be submitted within seven calendar days after month-end. Late submissions may result in compliance issues and potential penalties.
- Maintaining Proof of Transactions: The consolidated e-invoice acts as the official proof of income. Suppliers must retain all supporting documentation to facilitate tax audits or inquiries, ensuring transparency and traceability.
By fulfilling these responsibilities, suppliers can streamline their e-invoicing process while remaining fully compliant with Malaysian tax regulations.
Required Details in Consolidated e-Invoices
When issuing consolidated e-invoices in Malaysia, suppliers must include specific mandatory fields when reporting transactions made to the “General Public”, as individual buyer details are not required.
| Field | Information to Enter | Notes / Format |
| Buyer’s Name | General Public | Used when buyer details are not individually collected |
| Buyer’s Tax Identification Number (TIN) | EI00000000010 | Standard TIN assigned by IRBM for consolidated e-invoices |
| Registration / ID / Passport Number | NA | Not applicable for general public transactions |
| Buyer’s Address | NA | No individual address required |
| Buyer’s Contact Number | NA | Optional, not required for general public |
| Buyer’s SST Registration Number | NA | Leave blank or enter NA |
| Description of Goods / Services | Choose one of the following aggregation methods:• Separate line items for each receipt• Continuous receipt numbers listed as line items• Branch-specific aggregation using either of the above methods, including receipt references | Ensure consistency with your POS or accounting system |
Required Details in Consolidated Self-Billed e-Invoices
For consolidated self-billed e-invoices, suppliers must enter additional data fields to comply with IRBM standards.
| Field | Information to Enter | Notes / Format |
| Supplier’s Name | General Public | Applies to self-billed transactions |
| Supplier’s TIN | EI00000000010 | Standard TIN for consolidated entries |
| Registration / ID / Passport Number | NA | Not applicable |
| Supplier’s Address | NA | Leave blank or mark as NA |
| Supplier’s Contact Number | NA | Not required |
| Supplier’s SST Registration Number | NA | Not applicable |
| Supplier’s MSIC Code | 00000 | Use the placeholder code for general consolidation |
| Supplier’s Business Activity | NA | No detailed activity required |
| Classification | 3-digit code based on IRBM’s catalogue | Choose according to product or service category |
| Description of Product / Services | Same as standard consolidated e-invoice aggregation:• Separate line items• Continuous receipt numbers• Branch-specific consolidation | Must include reference to receipt numbers |
Transitional Guidelines: 6-Month Relaxation Period
To support a smooth transition to mandatory e-invoicing, the Malaysian Government has introduced a six-month relaxation period for taxpayers, starting from the implementation date of each phase. This grace period is designed to reduce administrative pressure while businesses adapt to the new consolidated e-invoicing requirements.
During this period, businesses enjoy flexibility in completing e-invoice details, particularly in the “Description of Product or Service” field for both consolidated e-invoices and consolidated self-billed e-invoices. During the grace period, taxpayers may rely on consolidated invoicing even if buyers request individual e-invoices — but only if the transaction qualifies for consolidation.
Most importantly, businesses that comply with these transitional guidelines will not face prosecution under Section 120 of the Income Tax Act 1967 during the six-month grace period. This provides assurance and encourages compliance while businesses streamline their invoicing systems and integrate with the IRBM’s MyInvois platform.
The six-month relaxation period serves as a practical buffer, allowing Malaysian businesses particularly those in retail, e-commerce, and hospitality to fully implement consolidated e-invoicing without risking penalties, while maintaining accurate tax reporting and proof of income.
Scenarios Where Consolidated e-Invoicing Is Not Allowed
While consolidated e-invoicing offers convenience for businesses handling multiple low-value B2C transactions, not all transactions qualify under Malaysian e-invoicing regulations. Suppliers must be aware of the following exclusions to ensure compliance:
- Buyer Requests an E-Invoice (B2C):
If an individual buyer or business specifically requests an e-invoice for proof of expense or tax purposes, that transaction cannot be included in a consolidated e-invoice. Suppliers must issue a separate validated e-invoice for such requests. - All B2B Transactions:
Consolidated e-invoicing is not allowed for Business-to-Business (B2B) transactions. Each B2B sale requires an individual e-invoice containing full buyer and tax details, regardless of transaction value. - Single Transactions Above RM10,000 (Effective 1 Jan 2026):
For any single transaction exceeding RM10,000, a consolidated e-invoice is prohibited. Each transaction above this threshold must have its own validated e-invoice, even if the buyer does not request it. - Industry-Specific Exclusions:
Certain industries must issue individual e-invoices for every sale, irrespective of transaction value or buyer request:- Automotive: Sale of motor vehicles.
- Aviation: Sale of flight tickets and private charters.
- Construction: Contractors under construction contracts.
- Wholesale/Retail of Construction Materials: All sales of construction materials.
- Luxury Goods & Jewellery: Any transaction involving high-value items.
- Licensed Betting & Gaming: Payouts to winners.
- Payments to Agents, Dealers, or Distributors: Must be invoiced individually.
By understanding these restrictions, Malaysian businesses can avoid non-compliance penalties and ensure that all high-value or industry-specific transactions are correctly recorded and submitted to the IRBM.
Benefits of Consolidated e-Invoicing
Implementing consolidated e-invoicing in Malaysia offers several advantages for businesses, especially those handling high-volume B2C transactions. Key benefits include:
- Reduced Administrative Workload:
Reduced manual issuance, clearer monthly reporting, lower operational load, improved compliance, and smoother audit trail for retail, e-commerce, and hospitality sectors. - Simplified Monthly Reporting:
Consolidated e-invoices provide a clear summary of all B2C transactions over the month, making tax reporting and reconciliation more straightforward for both suppliers and the IRBM. - Compliance with IRBM Requirements:
Consolidated e-invoicing ensures businesses remain fully compliant with the IRBM’s e-invoicing mandate, including correct submission timelines, buyer details, and proof of income for audit purposes. - Improved Efficiency for High-Volume Businesses:
Retailers, e-commerce platforms, and hospitality providers that serve numerous walk-in customers can manage transactions more efficiently, reducing operational bottlenecks and improving overall business workflow.
By leveraging consolidated e-invoicing, Malaysian businesses can streamline processes, ensure regulatory compliance, and focus more on core operations instead of administrative tasks.
Conclusion
As Malaysia moves toward full e-invoicing implementation, consolidated e-invoicing offers a practical solution for B2C businesses managing high volumes of low-value transactions. By aggregating multiple sales into a single monthly e-invoice, companies can significantly reduce administrative burdens, maintain accurate tax records, and ensure full compliance with IRBM regulations. With clear submission timelines, defined eligibility rules, and a six-month transition period, the system is designed to ease adoption across retail, e-commerce, and hospitality sectors. Partnering with FastLane Group can help businesses seamlessly integrate MyInvois, streamline reporting, and stay compliant empowering them to focus on growth while meeting Malaysia’s evolving digital tax requirements.
How FastLane Group Can Help
FastLane Group provides expert advisory services to help Malaysian businesses navigate the complexities of consolidated e-invoicing and ensure full compliance with IRBM regulations. Our team can assist in implementing MyInvois integration, setting up accurate record-keeping practices, and optimising workflows for timely e-invoice submissions. We also offer support during tax audits, submissions, and strategic tax planning, ensuring your business reduces administrative burdens while maximising efficiency. Partner with FastLane Group to adopt a robust, compliant e-invoicing system and focus on growing your business confidently. Contact us today for a consultation!
FAQs
1: What is consolidated e-invoicing in Malaysia?
Consolidated e-invoicing allows businesses to combine multiple small-value B2C transactions into a single monthly e-invoice, reducing administrative workload while ensuring compliance with IRBM requirements.
2: Who is eligible to issue consolidated e-invoices?
Businesses that transact with buyers who do not require individual e-invoices, typically in retail, e-commerce, and hospitality sectors, are eligible. B2B transactions and high-value transactions above RM10,000 are excluded.
3: When must consolidated e-invoices be submitted to IRBM?
Consolidated e-invoices must be submitted within seven calendar days after the end of each month, summarising all transactions for that month.
4: Can B2B transactions use consolidated e-invoicing?
No. Consolidated e-invoicing is not allowed for B2B transactions. Each B2B transaction requires an individual e-invoice with full buyer and tax details.5: Are there industries excluded from consolidated e-invoicing?
Yes. Industries such as automotive, aviation, licensed betting and gaming, construction, luxury goods, and payments to agents or distributors must issue individual e-invoices for each transaction, even for small-value sales.
