Suppliers (seller) typically issue individual (non-consolidated) e-Invoices for each transaction. Once they are validated by LHDN, the suppliers share to the buyers.

But what if the buyer doesn’t need an e-Invoice? This typically means when the buyer is a business.

This is where consolidation comes along.

• Supplier issues standard receipts, bills, or invoices and later consolidates these into a single e-Invoice.

• This consolidated e-Invoice must be submitted to LHDN within the first 7 days of every month.