Consolidated e-Invoices for Walk-in Customers

Good news for retailers and F&B: you don't have to issue a full e-invoice to every walk-in customer. Here's how the consolidated route works.

The idea

When a customer (the "general public") doesn't ask for an e-invoice, you keep issuing your normal receipt — same as today. Then, periodically, you submit a single consolidated e-invoice to MyInvois that bundles those receipts together as your proof of income.

What the consolidated e-invoice contains

For the buyer, you simply use the "General Public" details — there's no need to collect each customer's TIN, BRN or address:

• Buyer name: General Public
• Buyer TIN: EI00000000010
• Registration / address / contact / SST: NA

The line items summarise the receipts (and you include the receipt reference numbers).

The RM10,000 catch (from 1 January 2026)

Any single transaction above RM10,000 must be issued as its own individual e-invoice — it can't be hidden inside a consolidated one. So high-value sales need the buyer's details and a proper e-invoice.

If a customer does ask for an e-invoice

Then you issue a normal (individual) e-invoice with their details — name, TIN, and registration number. With the right tool that's a quick switch from "General Public" to "Business buyer."

General information, not tax or legal advice. Confirm the current rules with LHDN / MyInvois.