Consolidated e-Invoices

Last updated: July 9, 2026

Doing this in Cloudby?
This is the rules reference. For the step-by-step in the software, see the e-Invoice (MyInvois) guide.

When a buyer does not need their own e-Invoice, typically retail and other B2C sales, you do not issue one per receipt. Instead you aggregate them into a consolidated e-Invoice.

How it works

  • Through the month, collect the sales that were not individually e-Invoiced.
  • Submit a consolidated e-Invoice to MyInvois monthly, within a few days after the month closes.
  • If a B2C buyer later asks for a proper e-Invoice, issue an individual one for that sale rather than consolidating it.

Activities that cannot be consolidated

Some activities are excluded from consolidation and must be issued as individual e-Invoices. Per the LHDN guideline these include, for example:

  • Motor vehicles.
  • Flight tickets and private air charter.
  • Luxury goods and jewellery.
  • Construction.
  • Licensed betting and gaming.
  • Payments to agents, dealers and distributors.

Confirm the current excluded list before you rely on it.

In Cloudby

Cloudby handles this with the Consolidate path: mark small sales through the month and submit them together at month end. See the e-Invoice guide.

Always confirm with the source. Rules and dates change. This page reflects the position as of early 2026; verify current requirements on the LHDN e-Invoice site or the MyInvois portal before you act.

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