Consolidated E-Invoice Explained for Online Sellers
When an online store can use LHDN's consolidated e-invoice, which sales must be individual, the 1st-to-7th deadline, and how to handle refunds.
A consolidated e-invoice lets an online store report a month of sales to LHDN in one submission instead of one e-invoice per order. It covers every order where the customer did not ask for an individual e-invoice. Used correctly, it is the reason e-invoicing stays manageable for a store with hundreds of orders a month.
What goes into a consolidated e-invoice
Every order from the previous month that does not already have a validated individual e-invoice. If a customer requested an e-invoice and submitted valid details, that order is reported on its own and must be left out of the consolidated figure, or it would be counted twice.
What must never be consolidated
Some transactions always need their own e-invoice, whether or not the customer asks. LHDN’s list includes:
- any single transaction above RM10,000 (from 1 January 2026)
- the sale of motor vehicles
- airline tickets and private charter services
- construction materials, whatever the quantity
- electricity supply and telecommunications (postpaid plans, internet, and electronic devices), from 1 January 2026
The list is longer and still being clarified for some sectors, such as luxury goods. If you sell in any of these categories, confirm with your tax adviser before relying on consolidation.
The deadline: 1st to 7th of the next month
Submit the consolidated e-invoice for a month between the 1st and 7th of the following month. September’s sales, for example, are consolidated between 1 and 7 October. Plan it like payroll — a fixed task in the first week of every month.
How to prepare it
- Fetch the month’s orders and choose which order statuses count as completed sales.
- Download the order list. This is your bookkeeping record. The consolidated submission carries one total, not per-order detail, so the order list is the only place that shows what made up the figure.
- Check the aggregated total. You can correct it before submitting if the sum is off — make sure the number you send LHDN is right.
- Submit, then allow time for validation. On some platforms this takes up to 30 minutes.
Refunds after the month closes
How you handle a refund depends on timing:
- Refunded within the same month, no individual e-invoice: the consolidated figure simply records the order at its final value — RM0 if it was fully refunded. Nothing extra to do.
- Refunded after you submitted the consolidated e-invoice: issue a refund note against that month’s consolidated e-invoice through the MyInvois portal. Practice varies between companies, so check with your accounting team.
- Mistake in the submission itself: you can cancel within 72 hours and re-submit.
Can my accountant submit it instead?
Yes. Many businesses let their accounting software or their accountant submit the consolidated e-invoice through MyTax. In that case, give them the downloaded order list with each order’s e-invoice status, so they can exclude orders that already have individual e-invoices — and skip the final submit step in the store app.
Quick reference
| Question | Answer |
|---|---|
| What is included? | Orders without a validated individual e-invoice |
| What is excluded? | Individually requested orders, and transactions LHDN requires individually |
| When? | 1st–7th of the following month |
| What to keep? | The downloaded order list |
| Fix a mistake? | Cancel within 72 hours and re-submit |
Our e-invoice integrations for Shopify, WooCommerce, OpenCart, and Shopline include the consolidated e-invoice flow, and the e-invoicing checklist covers everything else a store needs in place.