Auto
Automotive
Sale of motor vehicles — cars, motorcycles, lorries. Each unit is an individual e-invoice, regardless of buyer type.
One e-invoice. A whole month of walk-ins.
If you run a kopitiam, a kedai runcit, or any business that sells over the counter, you don't issue a MyInvois e-invoice for every teh ais. You roll them up — once a month, one submission, a few hundred receipts collapsed into a single document. Here's exactly how that works.
Before
Pak Lim Kopitiam
Receipt #1,247 · 12 Apr
Teh tarik3.50
Nasi lemak8.00
Kopi O2.50
Total14.00
— Terima kasih —
×3,000+ like this, every month.
rolls up to
After
E-invoice
General Public
TIN · EI00000000010
April 2026
RM 26,400
One monthly submission.
Updated July 2026 · Reviewed by MIA-registered accountants
The ten-second version.
-
01
A consolidated e-invoice is one monthly MyInvois submission that summarises every counter sale where the customer didn't ask for an individual e-invoice.
-
02
You submit it within 7 calendar days of the following month. Sales in April → submit by 7 May.
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03
The buyer's TIN is a generic 'EI00000000010' and the buyer name is 'General Public'. You don't need to know who bought what.
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04
You still keep the underlying receipts — POS Z-reports, till tapes, or your own log. LHDN can ask to see them in an audit.
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05
Some industries cannot consolidate (automotive, aviation, luxury, construction, licensed gaming, commission-paid agents). For them, every sale is an individual e-invoice.
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06
If a customer asks for an individual e-invoice mid-month, you issue it on the spot — and exclude that sale from the month-end rollup.
One submission, hundreds of sales.
A consolidated B2C e-invoice is LHDN's concession to reality: you can't realistically issue a separate MyInvois submission for every walk-in customer who bought RM3.50 worth of teh tarik. So the rule is: you issue one rolled-up e-invoice per month that covers all those small, anonymous counter sales together, and submit it to MyInvois within 7 days of month-end.
The receipt your customer gets at the counter doesn't change. Your till / POS still prints whatever it prints. What's new is that at the start of every month, you summarise last month's counter takings and send that summary (not the individual receipts) to LHDN.
Who can't use this.
Most micros can. But LHDN has carved out a handful of industries where individual e-invoices are mandatory — even for a single RM50 transaction, even if the customer hasn't asked. If you're in one of these, consolidated B2C is off the table.
↳ Industries required to issue individual e-invoices
Air
Aviation
Flight tickets and aviation services. Applies to airlines and to travel agents reselling flights.
Luxe
Luxury goods
Jewellery, gems, precious metals sold as luxury goods, and similar high-value items.
Build
Construction
Construction contractors and related billed services. Construction materials are still consolidable — the services are not.
Bet
Licensed betting & gaming
Lotteries, number-forecast operators, licensed betting, and gaming outlets.
Pay
Agents, dealers, distributors
Payments to commission agents, dealers, and distributors — typically insurance, MLM, property.
The 7-day rollup window.
Every month looks the same. You collect receipts all month, then have a one-week window after month-end to submit. Miss it and the submission counts as late — same penalty exposure as any other missed e-invoice.
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Days 1–31
Counter sales accumulate
Your till / POS / manual receipt book captures every walk-in sale. Keep the Z-reports, till tapes, or a signed log. This is your audit trail — not the consolidated e-invoice itself.
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Month-end
Close the period
Total up the month. Separate consolidated-eligible sales from any B2B invoices you already issued individually, and from any opt-in requests you handled mid-month.
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Days 1–7 next month
Submit one consolidated e-invoice
Generate a single MyInvois submission: buyer = General Public, TIN = EI00000000010, description = summary or receipt-range, amount = total. Submit by day 7 or you're late.
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After validation
File the QR PDF
LHDN returns a UUID and a QR code. Nothing to hand out — the buyer is the public. But keep the validated PDF with your records. Auditors will want to match it to the till tapes it summarises.
Note Recommended cadence: pick the 3rd or 4th of the month to submit, not the 7th. Gives you a buffer if the MyInvois API has a bad day — which it does, a few times a year.
What actually goes inside one.
A consolidated e-invoice uses the same Peppol schema as any other MyInvois submission. The values below are the ones that specifically identify it as a consolidated B2C.
Field
Value
Note
Buyer TIN
Value
EI00000000010
Note
Fixed placeholder. Do not enter a real TIN; zero-count must match exactly.
Buyer name
Value
General Public
Note
Exact string. Not "Public", not "Walk-in customers", not your shop's name.
Buyer BRN / NRIC / Passport
Value
NA
Note
Literal "NA". The field is required; N/A applies here.
Buyer address
Value
NA
Note
Same — "NA" is the accepted value.
Buyer contact
Value
NA
Note
Same.
Invoice description
Value
Receipt range or summary
Note
e.g., "Receipts 1001–1247, counter sales April 2026". Specific enough that an auditor can match it to your till tapes.
Line items
Value
One line per category
Note
You can aggregate. "F&B — dine-in" as one line with the month total is fine. Don't list 500 teh tariks.
Classification code
Value
Per your industry
Note
Same LHDN codes you'd use on an individual invoice.
SST
Value
If registered
Note
Apply SST to consolidated totals the same way you would on an individual invoice. Don't round twice.
Pak Lim's Kopitiam: one month, one invoice.
To make it concrete. Pak Lim runs a 4-table kopitiam in Pudu — comfortably under the RM1m exemption. But his one corporate regular (a nearby office that orders lunch for 15 every Friday) needs e-invoices to claim the expense, so Pak Lim opted in. Once you opt in, every sale counts, including hundreds of walk-ins. Here is how consolidation keeps that sane.
The month
April 2026. 30 days. Roughly 3,200 counter transactions averaging RM8 each. Total counter revenue: RM26,400. Plus 4 invoices to the office regular for RM420 each. Plus one off-menu catering job for an old friend who asked for an e-invoice.
↳ What each sale becomes
3,200 walk-ins
Consolidated
Rolled into one e-invoice dated 30 April, submitted by 7 May. Buyer: General Public. Lines: "F&B dine-in — RM19,800", "F&B takeaway — RM6,600". TIN: EI00000000010.
4 office invoices
Individual B2B
Already issued live each Friday. Buyer TIN = the office's corporate TIN. Each submission has its own UUID. Don't include these in the consolidated rollup.
1 catering job
Individual B2C (on request)
The friend asked for an e-invoice with her TIN for claim purposes. Pak Lim issued it on the spot. Also excluded from the consolidated rollup.
Four mistakes that trip micros up.
-
01
Missing the 7-day window because 'month-end' felt far away
The deadline is 7 calendar days after the calendar-month-end. Not 30 days. Not end of next month. Put it on your phone as a recurring reminder for the 4th of every month.
-
02
Double-counting sales already invoiced individually
Any sale you already issued an individual e-invoice for (mid-month B2B, opt-in requests) must be excluded from the consolidated total. Your POS probably doesn't flag these automatically; you have to track it.
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03
Using 'Public' instead of 'General Public' for the buyer name
The buyer name is a specific, literal string. Variations fail validation. Same for the placeholder TIN — it's exactly EI00000000010, with the zeros, no spaces, no dashes.
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04
Not keeping the underlying receipt records
The consolidated e-invoice summarises your till tapes, Z-reports, and receipt books; it doesn't replace them. If LHDN audits, they want to see both the submission and what it's built from.
Next in this series.
MyInvois, explained for humans
The pillar guide. Read it first if nothing above made sense.
Read guide
The RM1m e-invoice line
Exempt, or in scope? Where a micro lands.
Read guide
Self-billed invoices
The other micro-oriented workflow. Different beast.
Coming soon
Questions from real kedai owners.
Can I submit the consolidated e-invoice weekly instead of monthly?
+
Technically the rule is one per calendar month, so no — weekly isn't the spec. But you can submit on day 1 or 2 of the new month, which shortens your lag to almost real-time.
My POS prints receipts with a QR code already. Is that the MyInvois QR?
+
No. The QR on your till receipt is whatever your POS puts there (often a payment reference or a loyalty-app link). The MyInvois QR only exists on validated e-invoices. Till receipts aren't e-invoices — they're the source documents that feed the consolidated e-invoice.
Do I need one consolidated e-invoice per outlet, or one for the whole business?
+
LHDN's guidance is per registered business entity, not per outlet. If you operate two kopitiams under one Sdn Bhd, you submit one consolidated e-invoice combining both outlets' counter sales.
What if a customer asks for an individual e-invoice on the 28th of the month?
+
You issue it on the 28th, live, with their TIN. That sale is then excluded from the consolidated submission for that month. Never try to 'reclaim' a sale into the rollup after you've already individually invoiced it — LHDN flags duplicates.
My takings include cash, QR payments, and card. Does the payment method matter?
+
No. Consolidated B2C is based on the sale, not the payment method. Cash, DuitNow, card — they all roll up into the same monthly submission. Payment reconciliation is a separate problem.
What if I miss the 7-day window?
+
Submit it anyway, as soon as you realise. Late is less bad than missing. The penalty exposure is per-invoice under Section 120, but LHDN has historically been more lenient with late-but-honest submissions than with missing or fraudulent ones. Don't test it twice.
I just opted in (or crossed RM1m) — do I need consolidated B2C from day one?
+
Yes. From your activation or mandate date, every sale on or after it needs to end up in MyInvois — either as an individual e-invoice or in the first monthly rollup. Your first consolidated submission covers that first month, due by the 7th of the month after.
Consolidated B2C · done automatically
Kiira rolls up your month.
You tap send.
Forward your daily Z-report into WhatsApp, or let Kiira pull from your POS. On day 1 of the following month, Kiira builds the consolidated e-invoice for you (total, line items, receipt range) and waits for your tap before it hits LHDN.